Cuisine et Nous: 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.
What changed
Cuisine et Nous
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€83,506
2024 · €66,580+€16,926
Equity
€343,183
2024 · €259,677+€83,506
Cash
€57,640
2024 · €60,257-€2,618
Balance sheet total
€1.6m
2024 · €1.5m+€72,291
Largest movements
Assets
- Tangible fixed assets +€99,040
up €99,040 (+9.3%), from €1.1m to €1.2m
of which Land and buildings: +€117,408
Equity and liabilities
- Trade debts -€119,753
down €119,753 (-70.8%), from €169,103 to €49,350
- Debts after one year +€103,823
up €103,823 (+14.2%), from €733,530 to €837,353
- Profit (loss) carried forward +€83,506
up €83,506 (+50.2%), from €166,490 to €249,996
- Other debts -€42,500
no longer reported in 2025 (was €42,500)
- Current portion of long-term debt +€25,159
up €25,159 (+38.4%), from €65,568 to €90,727
Income statement
- Staff costs -€47,613
down €47,613 (-8.4%), from €568,006 to €520,394
- Gross operating margin -€38,663
down €38,663 (-4.6%), from €843,668 to €805,005
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.
Result 2024
€66,580
Gross operating margin
-€38,663
Staff costs
+€47,613
Depreciation
+€5,688
Other operating charges
-€1,224
Financial income
+€19
Financial charges
+€6,189
Taxes
-€2,695
Result 2025
€83,506
raises the resultlowers the result
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.
From operations
+€69,322
Investment
-€203,327
Financing
+€131,387
Cash 2024
€60,257
From operations (derived)
+€69,322
Net result for the year
+€83,506
Depreciation
+€107,829
Stocks and contracts
+€3,118
Receivables within one year
+€14,554
Deferred charges and accrued income
+€2,917
Trade debts
-€119,753
Tax, wage and social debts
+€19,650
Other debts
-€42,500
Investment (derived)
-€203,327
Investment in fixed assets (net)
-€203,327
Financing
+€131,387
Debts after one year
+€103,823
Current portion of long-term debt
+€25,159
Short-term financial debts
+€2,406
Cash 2025
€57,640
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,524,901 | €1,597,191 | +€72,291 | +4.7% |
| Fixed assets | 21/28 | €1,069,655 | €1,165,153 | +€95,498 | +8.9% |
| Intangible fixed assets | 21 | €3,542 | - | -€3,542 | |
| Tangible fixed assets | 22/27 | €1,066,113 | €1,165,153 | +€99,040 | +9.3% |
| Land and buildings | 22 | €917,284 | €1,034,691 | +€117,408 | +12.8% |
| Furniture and vehicles | 24 | €124,393 | €123,658 | -€735 | -0.6% |
| Leasing and similar rights | 25 | €24,436 | €6,803 | -€17,633 | -72.2% |
| Current assets | 29/58 | €455,246 | €432,039 | -€23,207 | -5.1% |
| Stocks and contracts in progress | 3 | €261,927 | €258,808 | -€3,118 | -1.2% |
| Stocks | 30/36 | €261,927 | €258,808 | -€3,118 | -1.2% |
| Amounts receivable within one year | 40/41 | €128,724 | €114,170 | -€14,554 | -11.3% |
| Trade receivables | 40 | €10,406 | €27,141 | +€16,736 | +161% |
| Other amounts receivable | 41 | €118,319 | €87,029 | -€31,290 | -26.4% |
| Cash at bank and in hand | 54/58 | €60,257 | €57,640 | -€2,618 | -4.3% |
| Deferred charges and accrued income | 490/1 | €4,337 | €1,421 | -€2,917 | -67.2% |
| Total equity and liabilities | 10/49 | €1,524,901 | €1,597,191 | +€72,291 | +4.7% |
| Equity | 10/15 | €259,677 | €343,183 | +€83,506 | +32.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,587 | €74,587 | = | 0.0% |
| 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 | €72,727 | €72,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,490 | €249,996 | +€83,506 | +50.2% |
| Amounts payable | 17/49 | €1,265,224 | €1,254,009 | -€11,215 | -0.9% |
| Amounts payable after more than one year | 17 | €733,530 | €837,353 | +€103,823 | +14.2% |
| Financial debts | 170/4 | €733,530 | €837,353 | +€103,823 | +14.2% |
| Amounts payable within one year | 42/48 | €531,693 | €416,655 | -€115,038 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €65,568 | €90,727 | +€25,159 | +38.4% |
| Financial debts | 43 | €17,539 | €19,945 | +€2,406 | +13.7% |
| Credit institutions | 430/8 | €17,539 | €19,945 | +€2,406 | +13.7% |
| Trade debts | 44 | €169,103 | €49,350 | -€119,753 | -70.8% |
| Suppliers | 440/4 | €169,103 | €49,350 | -€119,753 | -70.8% |
| Taxes, remuneration and social security | 45 | €236,983 | €256,633 | +€19,650 | +8.3% |
| Taxes | 450/3 | €99,012 | €142,520 | +€43,508 | +43.9% |
| Remuneration and social security | 454/9 | €137,970 | €114,113 | -€23,857 | -17.3% |
| Other amounts payable | 47/48 | €42,500 | - | -€42,500 | |
| Remuneration, social security and pensions | 62 | €568,006 | €520,394 | -€47,613 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,517 | €107,829 | -€5,688 | -5.0% |
| Other operating charges | 640/8 | €5,962 | €7,186 | +€1,224 | +20.5% |
| Gross operating margin | 9900 | €843,668 | €805,005 | -€38,663 | -4.6% |
| Operating profit (loss) | 9901 | €156,183 | €169,597 | +€13,414 | +8.6% |
| Financial income | 75/76B | €5,264 | €5,283 | +€19 | +0.4% |
| Recurring financial income | 75 | €5,264 | €5,283 | +€19 | +0.4% |
| Financial charges | 65/66B | €67,066 | €60,877 | -€6,189 | -9.2% |
| Recurring financial charges | 65 | €67,066 | €60,877 | -€6,189 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €94,381 | €114,003 | +€19,621 | +20.8% |
| Income taxes | 67/77 | €27,801 | €30,497 | +€2,695 | +9.7% |
| Profit (loss) for the period | 9904 | €66,580 | €83,506 | +€16,926 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,580 | €83,506 | +€16,926 | +25.4% |
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 31 October 2026 via checked.be.