Cuisin'Ô Tech: 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'Ô Tech
Largest movements
- Tangible fixed assets -€82,902
down €82,902 (-8.2%), from €1.0m to €927,726
- Receivables within one year +€47,133
up €47,133 (+118%), from €39,946 to €87,079
of which Trade receivables: +€46,000
- Intangible fixed assets -€16,506
down €16,506 (-50.1%), from €32,946 to €16,440
- Debts after one year -€201,945
down €201,945 (-33.7%), from €598,406 to €396,461
- Reserves +€97,241
up €97,241 (+38.3%), from €254,135 to €351,375
of which Distributable reserves: +€97,241
- Other debts +€84,115
up €84,115 (+103%), from €81,873 to €165,988
- Current portion of long-term debt -€17,622
down €17,622 (-7.4%), from €239,379 to €221,757
- Financial income +€99,920
up €99,920, from €0 to €99,920
- Gross operating margin +€34,998
up €34,998 (+20.9%), from €167,545 to €202,543
- Taxes +€23,450
up €23,450 (+337%), from €6,960 to €30,410
- Financial charges -€13,145
down €13,145 (-16.2%), from €81,136 to €67,991
- Other operating charges -€2,952
down €2,952 (-28.5%), from €10,364 to €7,413
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.
Derived cash bridge
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 | €1,636,919 | €1,584,509 | -€52,410 | -3.2% |
| Fixed assets | 21/28 | €1,593,574 | €1,494,166 | -€99,408 | -6.2% |
| Intangible fixed assets | 21 | €32,946 | €16,440 | -€16,506 | -50.1% |
| Tangible fixed assets | 22/27 | €1,010,628 | €927,726 | -€82,902 | -8.2% |
| Land and buildings | 22 | €1,010,628 | €927,726 | -€82,902 | -8.2% |
| Financial fixed assets | 28 | €550,000 | €550,000 | = | 0.0% |
| Current assets | 29/58 | €43,345 | €90,344 | +€46,998 | +108% |
| Amounts receivable within one year | 40/41 | €39,946 | €87,079 | +€47,133 | +118% |
| Trade receivables | 40 | - | €46,000 | +€46,000 | |
| Other amounts receivable | 41 | €39,946 | €41,079 | +€1,133 | +2.8% |
| Cash at bank and in hand | 54/58 | €3,400 | €3,265 | -€135 | -4.0% |
| Total equity and liabilities | 10/49 | €1,636,919 | €1,584,509 | -€52,410 | -3.2% |
| Equity | 10/15 | €667,808 | €765,048 | +€97,241 | +14.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €254,135 | €351,375 | +€97,241 | +38.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €252,275 | €349,515 | +€97,241 | +38.5% |
| Profit (loss) carried forward | 14 | €407,473 | €407,473 | = | 0.0% |
| Amounts payable | 17/49 | €969,112 | €819,461 | -€149,651 | -15.4% |
| Amounts payable after more than one year | 17 | €598,406 | €396,461 | -€201,945 | -33.7% |
| Financial debts | 170/4 | €598,406 | €396,461 | -€201,945 | -33.7% |
| Amounts payable within one year | 42/48 | €370,705 | €423,000 | +€52,295 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €239,379 | €221,757 | -€17,622 | -7.4% |
| Trade debts | 44 | €10,211 | €179 | -€10,032 | -98.2% |
| Suppliers | 440/4 | €10,211 | €179 | -€10,032 | -98.2% |
| Taxes, remuneration and social security | 45 | €39,243 | €35,076 | -€4,167 | -10.6% |
| Taxes | 450/3 | €39,243 | €32,576 | -€6,667 | -17.0% |
| Remuneration and social security | 454/9 | €0 | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €81,873 | €165,988 | +€84,115 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,960 | €99,408 | -€1,552 | -1.5% |
| Other operating charges | 640/8 | €10,364 | €7,413 | -€2,952 | -28.5% |
| Gross operating margin | 9900 | €167,545 | €202,543 | +€34,998 | +20.9% |
| Operating profit (loss) | 9901 | €56,221 | €95,722 | +€39,501 | +70.3% |
| Financial income | 75/76B | €0 | €99,920 | +€99,920 | |
| Recurring financial income | 75 | €0 | €99,920 | +€99,920 | |
| Financial charges | 65/66B | €81,136 | €67,991 | -€13,145 | -16.2% |
| Recurring financial charges | 65 | €81,136 | €67,991 | -€13,145 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,916 | €127,651 | +€152,567 | |
| Income taxes | 67/77 | €6,960 | €30,410 | +€23,450 | +337% |
| Profit (loss) for the period | 9904 | -€31,876 | €97,241 | +€129,116 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,876 | €97,241 | +€129,116 |
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 15 October 2026 via checked.be.