Cuisine d'Eté: 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 d'Eté
Largest movements
- Cash -€48,549
down €48,549 (-28.2%), from €172,313 to €123,764
mainly Contributions, distributions and other (-€61,090) and Investment in fixed assets (net) (-€15,111)
- Tangible fixed assets -€4,171
down €4,171 (-7.6%), from €54,701 to €50,530
of which Furniture and vehicles: -€8,508
- Reserves -€31,429
down €31,429 (-12.5%), from €250,905 to €219,476
- Other debts -€10,294
down €10,294 (-67.1%), from €15,331 to €5,037
- Debts after one year -€6,116
no longer reported in 2025 (was €6,116)
- Tax, wage and social debts -€5,919
down €5,919 (-29.0%), from €20,396 to €14,477
of which Remuneration and social security: -€4,530
- Current portion of long-term debt -€5,562
down €5,562 (-47.6%), from €11,678 to €6,116
- Gross operating margin -€24,408
down €24,408 (-11.4%), from €214,520 to €190,112
- Staff costs -€19,585
down €19,585 (-13.5%), from €145,492 to €125,907
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 | €333,675 | €277,955 | -€55,721 | -16.7% |
| Fixed assets | 21/28 | €59,946 | €55,775 | -€4,171 | -7.0% |
| Tangible fixed assets | 22/27 | €54,701 | €50,530 | -€4,171 | -7.6% |
| Plant, machinery and equipment | 23 | €9,977 | €11,141 | +€1,165 | +11.7% |
| Furniture and vehicles | 24 | €38,848 | €30,340 | -€8,508 | -21.9% |
| Other tangible fixed assets | 26 | €5,876 | €9,049 | +€3,172 | +54.0% |
| Financial fixed assets | 28 | €5,245 | €5,245 | = | 0.0% |
| Current assets | 29/58 | €273,729 | €222,180 | -€51,549 | -18.8% |
| Stocks and contracts in progress | 3 | €972 | €818 | -€154 | -15.8% |
| Stocks | 30/36 | €972 | €818 | -€154 | -15.8% |
| Amounts receivable within one year | 40/41 | €6,360 | €6,073 | -€287 | -4.5% |
| Trade receivables | 40 | €4,895 | €3,680 | -€1,214 | -24.8% |
| Other amounts receivable | 41 | €1,465 | €2,393 | +€928 | +63.3% |
| Current investments | 50/53 | €84,070 | €84,070 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €172,313 | €123,764 | -€48,549 | -28.2% |
| Deferred charges and accrued income | 490/1 | €10,015 | €7,455 | -€2,560 | -25.6% |
| Total equity and liabilities | 10/49 | €333,675 | €277,955 | -€55,721 | -16.7% |
| Equity | 10/15 | €269,505 | €238,076 | -€31,429 | -11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €250,905 | €219,476 | -€31,429 | -12.5% |
| Distributable reserves | 133 | €250,905 | €219,476 | -€31,429 | -12.5% |
| Amounts payable | 17/49 | €64,171 | €39,879 | -€24,291 | -37.9% |
| Amounts payable after more than one year | 17 | €6,116 | - | -€6,116 | |
| Financial debts | 170/4 | €6,116 | - | -€6,116 | |
| Amounts payable within one year | 42/48 | €52,478 | €32,149 | -€20,329 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €11,678 | €6,116 | -€5,562 | -47.6% |
| Trade debts | 44 | €5,073 | €6,519 | +€1,446 | +28.5% |
| Suppliers | 440/4 | €5,073 | €6,519 | +€1,446 | +28.5% |
| Taxes, remuneration and social security | 45 | €20,396 | €14,477 | -€5,919 | -29.0% |
| Taxes | 450/3 | €3,630 | €2,241 | -€1,389 | -38.3% |
| Remuneration and social security | 454/9 | €16,766 | €12,236 | -€4,530 | -27.0% |
| Other amounts payable | 47/48 | €15,331 | €5,037 | -€10,294 | -67.1% |
| Accrued charges and deferred income | 492/3 | €5,577 | €7,730 | +€2,154 | +38.6% |
| Non-recurring operating income | 76A | - | €525 | +€525 | |
| Remuneration, social security and pensions | 62 | €145,492 | €125,907 | -€19,585 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,650 | €19,282 | -€368 | -1.9% |
| Other operating charges | 640/8 | €821 | €731 | -€89 | -10.9% |
| Non-recurring operating charges | 66A | - | €1,039 | +€1,039 | |
| Gross operating margin | 9900 | €214,520 | €190,112 | -€24,408 | -11.4% |
| Operating profit (loss) | 9901 | €48,558 | €43,153 | -€5,405 | -11.1% |
| Financial income | 75/76B | €2,048 | €2,130 | +€81 | +4.0% |
| Recurring financial income | 75 | €2,048 | €2,130 | +€81 | +4.0% |
| Financial charges | 65/66B | €2,460 | €2,105 | -€355 | -14.4% |
| Recurring financial charges | 65 | €2,460 | €2,105 | -€355 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €48,146 | €43,177 | -€4,968 | -10.3% |
| Income taxes | 67/77 | €14,534 | €13,517 | -€1,017 | -7.0% |
| Profit (loss) for the period | 9904 | €33,612 | €29,661 | -€3,951 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,612 | €29,661 | -€3,951 | -11.8% |
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 29 October 2026 via checked.be.