CUISIN' ET VOUS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CUISIN' ET VOUS
Largest movements
- Tangible fixed assets +€419,872
up €419,872 (+773.6%), from €54,277 to €474,149
of which Land and buildings: +€452,175
- Cash -€37,052
down €37,052 (-22.7%), from €163,315 to €126,264
mainly Investment in fixed assets (net) (-€513,368) and Contributions, distributions and other (-€34,916)
- Debts after one year +€424,220
up €424,220 (+29396.1%), from €1,443 to €425,663
- Other debts -€16,809
down €16,809 (-28.2%), from €59,650 to €42,841
- Tax, wage and social debts -€13,685
down €13,685 (-31.8%), from €42,987 to €29,302
of which Taxes: -€13,293
- Current portion of long-term debt +€12,524
up €12,524 (+86.3%), from €14,520 to €27,045
- Trade debts -€12,339
down €12,339 (-45.2%), from €27,297 to €14,959
- Depreciation +€57,302
up €57,302 (+158.3%), from €36,194 to €93,497
- Staff costs +€34,329
up €34,329 (+64.9%), from €52,858 to €87,187
- Gross operating margin +€23,407
up €23,407 (+12.0%), from €194,890 to €218,297
- Taxes -€17,980
down €17,980 (-64.0%), from €28,110 to €10,130
- Other operating charges +€3,124
up €3,124 (+95.0%), from €3,290 to €6,414
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €265,374 | €650,800 | +€385,426 | +145.2% |
| Fixed assets | 21/28 | €57,322 | €477,194 | +€419,872 | +732.5% |
| Tangible fixed assets | 22/27 | €54,277 | €474,149 | +€419,872 | +773.6% |
| Land and buildings | 22 | - | €452,175 | +€452,175 | |
| Plant, machinery and equipment | 23 | €1,858 | €1,308 | -€550 | -29.6% |
| Furniture and vehicles | 24 | €52,419 | €20,666 | -€31,753 | -60.6% |
| Financial fixed assets | 28 | €3,045 | €3,045 | = | 0.0% |
| Current assets | 29/58 | €208,052 | €173,607 | -€34,445 | -16.6% |
| Stocks and contracts in progress | 3 | €18,537 | €23,465 | +€4,928 | +26.6% |
| Stocks | 30/36 | €18,537 | €23,465 | +€4,928 | +26.6% |
| Amounts receivable within one year | 40/41 | €17,925 | €13,084 | -€4,840 | -27.0% |
| Trade receivables | 40 | €17,925 | €2,500 | -€15,425 | -86.1% |
| Other amounts receivable | 41 | - | €10,584 | +€10,584 | |
| Cash at bank and in hand | 54/58 | €163,315 | €126,264 | -€37,052 | -22.7% |
| Deferred charges and accrued income | 490/1 | €8,275 | €10,793 | +€2,519 | +30.4% |
| Total equity and liabilities | 10/49 | €265,374 | €650,800 | +€385,426 | +145.2% |
| Equity | 10/15 | €119,477 | €110,991 | -€8,486 | -7.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €99,477 | €90,991 | -€8,486 | -8.5% |
| Distributable reserves | 133 | €99,477 | €90,991 | -€8,486 | -8.5% |
| Amounts payable | 17/49 | €145,897 | €539,810 | +€393,912 | +270.0% |
| Amounts payable after more than one year | 17 | €1,443 | €425,663 | +€424,220 | +29396.1% |
| Financial debts | 170/4 | €1,443 | €425,663 | +€424,220 | +29396.1% |
| Amounts payable within one year | 42/48 | €144,454 | €114,146 | -€30,308 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €14,520 | €27,045 | +€12,524 | +86.3% |
| Trade debts | 44 | €27,297 | €14,959 | -€12,339 | -45.2% |
| Suppliers | 440/4 | €27,297 | €14,959 | -€12,339 | -45.2% |
| Taxes, remuneration and social security | 45 | €42,987 | €29,302 | -€13,685 | -31.8% |
| Taxes | 450/3 | €31,052 | €17,758 | -€13,293 | -42.8% |
| Remuneration and social security | 454/9 | €11,935 | €11,543 | -€392 | -3.3% |
| Other amounts payable | 47/48 | €59,650 | €42,841 | -€16,809 | -28.2% |
| Remuneration, social security and pensions | 62 | €52,858 | €87,187 | +€34,329 | +64.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,194 | €93,497 | +€57,302 | +158.3% |
| Other operating charges | 640/8 | €3,290 | €6,414 | +€3,124 | +95.0% |
| Gross operating margin | 9900 | €194,890 | €218,297 | +€23,407 | +12.0% |
| Operating profit (loss) | 9901 | €102,548 | €31,199 | -€71,349 | -69.6% |
| Financial income | 75/76B | €5,094 | €7,005 | +€1,912 | +37.5% |
| Recurring financial income | 75 | €5,094 | €7,005 | +€1,912 | +37.5% |
| Financial charges | 65/66B | €1,049 | €1,645 | +€596 | +56.9% |
| Recurring financial charges | 65 | €1,049 | €1,645 | +€596 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | €106,593 | €36,560 | -€70,033 | -65.7% |
| Income taxes | 67/77 | €28,110 | €10,130 | -€17,980 | -64.0% |
| Profit (loss) for the period | 9904 | €78,483 | €26,430 | -€52,053 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €78,483 | €26,430 | -€52,053 | -66.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.