Cuisine Catering: 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.
Cuisine Catering
Largest movements
- Cash -€9,119
down €9,119 (-75.4%), from €12,100 to €2,981
mainly Other debts (-€29,990) and Trade debts (-€3,688)
- Receivables within one year +€1,856
up €1,856 (+31.8%), from €5,837 to €7,693
of which Trade receivables: +€1,661
- Current investments +€662
new in 2026: €662
- Tangible fixed assets -€269
down €269 (-97.6%), from €275 to €7
- Other debts -€29,990
down €29,990 (-72.2%), from €41,521 to €11,530
- Profit (loss) carried forward +€25,433
up €25,433 (+40.6%), from -€62,662 to -€37,229
- Trade debts -€3,688
down €3,688 (-22.8%), from €16,149 to €12,461
- Tax, wage and social debts +€1,432
up €1,432 (+38.5%), from €3,720 to €5,152
- Gross operating margin -€12,887
down €12,887 (-32.2%), from €39,960 to €27,073
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,727 | €11,914 | -€6,813 | -36.4% |
| Fixed assets | 21/28 | €275 | €7 | -€269 | -97.6% |
| Tangible fixed assets | 22/27 | €275 | €7 | -€269 | -97.6% |
| Furniture and vehicles | 24 | €275 | €7 | -€269 | -97.6% |
| Current assets | 29/58 | €18,452 | €11,907 | -€6,545 | -35.5% |
| Amounts receivable within one year | 40/41 | €5,837 | €7,693 | +€1,856 | +31.8% |
| Trade receivables | 40 | €5,597 | €7,258 | +€1,661 | +29.7% |
| Other amounts receivable | 41 | €240 | €435 | +€195 | +81.3% |
| Current investments | 50/53 | - | €662 | +€662 | |
| Cash at bank and in hand | 54/58 | €12,100 | €2,981 | -€9,119 | -75.4% |
| Deferred charges and accrued income | 490/1 | €515 | €572 | +€57 | +11.1% |
| Total equity and liabilities | 10/49 | €18,727 | €11,914 | -€6,813 | -36.4% |
| Equity | 10/15 | -€42,662 | -€17,229 | +€25,433 | +59.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,662 | -€37,229 | +€25,433 | +40.6% |
| Amounts payable | 17/49 | €61,389 | €29,143 | -€32,246 | -52.5% |
| Amounts payable within one year | 42/48 | €61,389 | €29,143 | -€32,246 | -52.5% |
| Trade debts | 44 | €16,149 | €12,461 | -€3,688 | -22.8% |
| Suppliers | 440/4 | €16,149 | €12,461 | -€3,688 | -22.8% |
| Taxes, remuneration and social security | 45 | €3,720 | €5,152 | +€1,432 | +38.5% |
| Taxes | 450/3 | €3,720 | €5,152 | +€1,432 | +38.5% |
| Other amounts payable | 47/48 | €41,521 | €11,530 | -€29,990 | -72.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269 | €269 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €970 | €997 | +€27 | +2.8% |
| Gross operating margin | 9900 | €39,960 | €27,073 | -€12,887 | -32.2% |
| Operating profit (loss) | 9901 | €38,721 | €25,808 | -€12,914 | -33.4% |
| Financial income | 75/76B | €165 | €0 | -€165 | -100% |
| Recurring financial income | 75 | €165 | €0 | -€165 | -100% |
| Financial charges | 65/66B | €432 | €210 | -€222 | -51.4% |
| Recurring financial charges | 65 | €432 | €210 | -€222 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | €38,455 | €25,598 | -€12,857 | -33.4% |
| Income taxes | 67/77 | €166 | €165 | -€1 | -0.5% |
| Profit (loss) for the period | 9904 | €38,289 | €25,433 | -€12,856 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,289 | €25,433 | -€12,856 | -33.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.