cuisine concept & management: 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 concept & management
Largest movements
- Tangible fixed assets +€343,397
up €343,397 (+345%), from €99,674 to €443,071
of which Land and buildings: +€353,926
- Cash +€18,119
up €18,119 (+25.6%), from €70,889 to €89,008
mainly Debts after one year (+€303,854) and Depreciation (+€63,728)
- Debts after one year +€303,854
up €303,854 (+2,702%), from €11,245 to €315,099
- Current portion of long-term debt +€30,429
up €30,429 (+405%), from €7,519 to €37,947
- Reserves +€24,000
up €24,000 (+34.4%), from €69,860 to €93,860
- Tax, wage and social debts +€6,118
up €6,118 (+92.1%), from €6,645 to €12,763
- Gross operating margin +€70,246
up €70,246 (+165%), from €42,446 to €112,692
- Depreciation +€46,592
up €46,592 (+272%), from €17,136 to €63,728
- Taxes +€7,210
up €7,210 (+114%), from €6,323 to €13,533
- Financial charges +€7,079
up €7,079 (+608%), from €1,165 to €8,244
- Other operating charges -€3,439
down €3,439 (-52.7%), from €6,530 to €3,091
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 | €172,270 | €537,873 | +€365,603 | +212% |
| Fixed assets | 21/28 | €99,674 | €443,071 | +€343,397 | +345% |
| Tangible fixed assets | 22/27 | €99,674 | €443,071 | +€343,397 | +345% |
| Land and buildings | 22 | €65,866 | €419,791 | +€353,926 | +537% |
| Furniture and vehicles | 24 | €33,808 | €23,280 | -€10,529 | -31.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €72,596 | €94,802 | +€22,206 | +30.6% |
| Amounts receivable after more than one year | 29 | - | €1,390 | +€1,390 | |
| Other amounts receivable | 291 | - | €1,390 | +€1,390 | |
| Amounts receivable within one year | 40/41 | €729 | €3,481 | +€2,752 | +378% |
| Trade receivables | 40 | €53 | €93 | +€40 | +75.8% |
| Other amounts receivable | 41 | €676 | €3,388 | +€2,712 | +401% |
| Cash at bank and in hand | 54/58 | €70,889 | €89,008 | +€18,119 | +25.6% |
| Deferred charges and accrued income | 490/1 | €978 | €922 | -€55 | -5.7% |
| Total equity and liabilities | 10/49 | €172,270 | €537,873 | +€365,603 | +212% |
| Equity | 10/15 | €146,724 | €171,087 | +€24,362 | +16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,860 | €93,860 | +€24,000 | +34.4% |
| Distributable reserves | 133 | €69,860 | €93,860 | +€24,000 | +34.4% |
| Profit (loss) carried forward | 14 | €58,264 | €58,627 | +€362 | +0.6% |
| Amounts payable | 17/49 | €25,546 | €366,786 | +€341,240 | +1,336% |
| Amounts payable after more than one year | 17 | €11,245 | €315,099 | +€303,854 | +2,702% |
| Financial debts | 170/4 | €11,245 | €315,099 | +€303,854 | +2,702% |
| Amounts payable within one year | 42/48 | €14,301 | €51,687 | +€37,386 | +261% |
| Current portion of amounts payable after more than one year | 42 | €7,519 | €37,947 | +€30,429 | +405% |
| Trade debts | 44 | €137 | €977 | +€840 | +614% |
| Suppliers | 440/4 | €137 | €977 | +€840 | +614% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,645 | €12,763 | +€6,118 | +92.1% |
| Taxes | 450/3 | €6,645 | €12,763 | +€6,118 | +92.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,136 | €63,728 | +€46,592 | +272% |
| Other operating charges | 640/8 | €6,530 | €3,091 | -€3,439 | -52.7% |
| Non-recurring operating charges | 66A | - | €31 | +€31 | |
| Gross operating margin | 9900 | €42,446 | €112,692 | +€70,246 | +165% |
| Operating profit (loss) | 9901 | €18,780 | €45,843 | +€27,062 | +144% |
| Financial income | 75/76B | €120 | €297 | +€177 | +147% |
| Recurring financial income | 75 | €120 | €297 | +€177 | +147% |
| Financial charges | 65/66B | €1,165 | €8,244 | +€7,079 | +608% |
| Recurring financial charges | 65 | €1,165 | €8,244 | +€7,079 | +608% |
| Profit (loss) for the period before taxes | 9903 | €17,735 | €37,895 | +€20,160 | +114% |
| Income taxes | 67/77 | €6,323 | €13,533 | +€7,210 | +114% |
| Profit (loss) for the period | 9904 | €11,412 | €24,362 | +€12,950 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €11,412 | €24,362 | +€12,950 | +113% |
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 18 October 2026 via checked.be.