Cuisine Concept Store: what changed
Two fiscal 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 Store
Largest movements
- Cash +€36,912
up €36,912 (+19.1%), from €192,817 to €229,729
mainly Net result for the year (+€149,973) and Depreciation (+€18,118)
- Receivables within one year +€36,366
up €36,366 (+51.7%), from €70,276 to €106,641
of which Trade receivables: +€50,101
- Tangible fixed assets -€18,118
down €18,118 (-35.7%), from €50,791 to €32,674
of which Leasing and similar rights: -€10,838
- Stocks and contracts -€9,118
down €9,118 (-58.6%), from €15,554 to €6,436
- Profit (loss) carried forward +€149,973
up €149,973 (+104.2%), from €143,879 to €293,851
- Other debts -€103,410
down €103,410 (-98.8%), from €104,638 to €1,228
- Tax, wage and social debts +€13,393
up €13,393 (+522.8%), from €2,562 to €15,955
- Debts after one year -€10,032
down €10,032 (-54.6%), from €18,377 to €8,346
- Gross operating margin +€121,777
up €121,777 (+147.5%), from €82,580 to €204,358
- Taxes +€33,858
up €33,858 (+180.4%), from €18,768 to €52,626
- Financial income +€10,492
up €10,492 (+107.6%), from €9,750 to €20,242
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 | €334,862 | €382,498 | +€47,636 | +14.2% |
| Fixed assets | 21/28 | €54,786 | €36,669 | -€18,118 | -33.1% |
| Tangible fixed assets | 22/27 | €50,791 | €32,674 | -€18,118 | -35.7% |
| Plant, machinery and equipment | 23 | €7,950 | €4,421 | -€3,528 | -44.4% |
| Furniture and vehicles | 24 | €2,625 | €657 | -€1,967 | -74.9% |
| Leasing and similar rights | 25 | €32,750 | €21,912 | -€10,838 | -33.1% |
| Other tangible fixed assets | 26 | €7,467 | €5,683 | -€1,784 | -23.9% |
| Financial fixed assets | 28 | €3,995 | €3,995 | = | 0.0% |
| Current assets | 29/58 | €280,076 | €345,830 | +€65,754 | +23.5% |
| Stocks and contracts in progress | 3 | €15,554 | €6,436 | -€9,118 | -58.6% |
| Stocks | 30/36 | €15,554 | €6,436 | -€9,118 | -58.6% |
| Amounts receivable within one year | 40/41 | €70,276 | €106,641 | +€36,366 | +51.7% |
| Trade receivables | 40 | €51,207 | €101,308 | +€50,101 | +97.8% |
| Other amounts receivable | 41 | €19,068 | €5,334 | -€13,735 | -72.0% |
| Cash at bank and in hand | 54/58 | €192,817 | €229,729 | +€36,912 | +19.1% |
| Deferred charges and accrued income | 490/1 | €1,429 | €3,023 | +€1,594 | +111.6% |
| Total equity and liabilities | 10/49 | €334,862 | €382,498 | +€47,636 | +14.2% |
| Equity | 10/15 | €173,879 | €323,851 | +€149,973 | +86.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,879 | €293,851 | +€149,973 | +104.2% |
| Amounts payable | 17/49 | €160,983 | €58,647 | -€102,336 | -63.6% |
| Amounts payable after more than one year | 17 | €18,377 | €8,346 | -€10,032 | -54.6% |
| Financial debts | 170/4 | €18,377 | €8,346 | -€10,032 | -54.6% |
| Amounts payable within one year | 42/48 | €142,606 | €50,301 | -€92,305 | -64.7% |
| Current portion of amounts payable after more than one year | 42 | €11,918 | €10,032 | -€1,887 | -15.8% |
| Trade debts | 44 | €23,489 | €23,087 | -€402 | -1.7% |
| Suppliers | 440/4 | €23,489 | €23,087 | -€402 | -1.7% |
| Taxes, remuneration and social security | 45 | €2,562 | €15,955 | +€13,393 | +522.8% |
| Taxes | 450/3 | €2,562 | €15,955 | +€13,393 | +522.8% |
| Other amounts payable | 47/48 | €104,638 | €1,228 | -€103,410 | -98.8% |
| Non-recurring operating income | 76A | - | €52 | +€52 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,498 | €18,118 | +€620 | +3.5% |
| Other operating charges | 640/8 | €889 | €1,361 | +€472 | +53.1% |
| Non-recurring operating charges | 66A | - | €1,061 | +€1,061 | |
| Gross operating margin | 9900 | €82,580 | €204,358 | +€121,777 | +147.5% |
| Operating profit (loss) | 9901 | €64,194 | €183,818 | +€119,624 | +186.3% |
| Financial income | 75/76B | €9,750 | €20,242 | +€10,492 | +107.6% |
| Recurring financial income | 75 | €9,750 | €20,242 | +€10,492 | +107.6% |
| Financial charges | 65/66B | €1,771 | €1,462 | -€310 | -17.5% |
| Recurring financial charges | 65 | €1,771 | €1,462 | -€310 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €72,173 | €202,598 | +€130,426 | +180.7% |
| Income taxes | 67/77 | €18,768 | €52,626 | +€33,858 | +180.4% |
| Profit (loss) for the period | 9904 | €53,405 | €149,973 | +€96,567 | +180.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,405 | €149,973 | +€96,567 | +180.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.