Cuisine Juline: 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 Juline
Largest movements
- Cash +€87,637
up €87,637 (+368%), from €23,783 to €111,420
mainly Net result for the year (+€89,655) and Receivables within one year (+€30,656)
- Receivables within one year -€30,656
down €30,656 (-54.9%), from €55,863 to €25,207
of which Trade receivables: -€30,646
- Tangible fixed assets +€24,694
up €24,694 (+42.0%), from €58,791 to €83,485
of which Furniture and vehicles: +€17,492
- Reserves +€87,989
up €87,989 (+120%), from €73,365 to €161,355
- Debts after one year -€6,995
down €6,995 (-32.5%), from €21,547 to €14,551
- Tax, wage and social debts +€5,350
up €5,350 (+18.5%), from €28,978 to €34,328
of which Taxes: +€5,866
- Trade debts -€4,052
down €4,052 (-94.7%), from €4,279 to €228
- Gross operating margin +€15,887
up €15,887 (+13.0%), from €122,593 to €138,480
- Taxes +€3,719
up €3,719 (+18.3%), from €20,320 to €24,039
- Depreciation -€3,156
down €3,156 (-16.9%), from €18,681 to €15,525
- Financial charges -€3,143
down €3,143 (-77.3%), from €4,068 to €925
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 | €140,487 | €224,029 | +€83,542 | +59.5% |
| Fixed assets | 21/28 | €58,791 | €83,485 | +€24,694 | +42.0% |
| Tangible fixed assets | 22/27 | €58,791 | €83,485 | +€24,694 | +42.0% |
| Plant, machinery and equipment | 23 | €17,062 | €13,956 | -€3,106 | -18.2% |
| Furniture and vehicles | 24 | €37,082 | €54,575 | +€17,492 | +47.2% |
| Other tangible fixed assets | 26 | €4,646 | €14,954 | +€10,308 | +222% |
| Current assets | 29/58 | €81,696 | €140,544 | +€58,848 | +72.0% |
| Stocks and contracts in progress | 3 | - | €723 | +€723 | |
| Stocks | 30/36 | - | €723 | +€723 | |
| Amounts receivable within one year | 40/41 | €55,863 | €25,207 | -€30,656 | -54.9% |
| Trade receivables | 40 | €55,593 | €24,947 | -€30,646 | -55.1% |
| Other amounts receivable | 41 | €270 | €260 | -€10 | -3.9% |
| Cash at bank and in hand | 54/58 | €23,783 | €111,420 | +€87,637 | +368% |
| Deferred charges and accrued income | 490/1 | €2,049 | €3,194 | +€1,145 | +55.9% |
| Total equity and liabilities | 10/49 | €140,487 | €224,029 | +€83,542 | +59.5% |
| Equity | 10/15 | €76,365 | €164,355 | +€87,989 | +115% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €73,365 | €161,355 | +€87,989 | +120% |
| Distributable reserves | 133 | €73,365 | €161,355 | +€87,989 | +120% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,122 | €59,675 | -€4,447 | -6.9% |
| Amounts payable after more than one year | 17 | €21,547 | €14,551 | -€6,995 | -32.5% |
| Financial debts | 170/4 | €21,547 | €14,551 | -€6,995 | -32.5% |
| Amounts payable within one year | 42/48 | €42,575 | €45,123 | +€2,548 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €6,815 | €6,995 | +€181 | +2.6% |
| Trade debts | 44 | €4,279 | €228 | -€4,052 | -94.7% |
| Suppliers | 440/4 | €4,279 | €228 | -€4,052 | -94.7% |
| Taxes, remuneration and social security | 45 | €28,978 | €34,328 | +€5,350 | +18.5% |
| Taxes | 450/3 | €26,129 | €31,995 | +€5,866 | +22.4% |
| Remuneration and social security | 454/9 | €2,849 | €2,333 | -€516 | -18.1% |
| Other amounts payable | 47/48 | €2,503 | €3,572 | +€1,070 | +42.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,681 | €15,525 | -€3,156 | -16.9% |
| Other operating charges | 640/8 | €1,074 | €909 | -€164 | -15.3% |
| Non-recurring operating charges | 66A | €3,489 | €7,477 | +€3,988 | +114% |
| Gross operating margin | 9900 | €122,593 | €138,480 | +€15,887 | +13.0% |
| Operating profit (loss) | 9901 | €99,349 | €114,569 | +€15,219 | +15.3% |
| Financial income | 75/76B | €70 | €50 | -€20 | -28.7% |
| Recurring financial income | 75 | €70 | €50 | -€20 | -28.7% |
| Financial charges | 65/66B | €4,068 | €925 | -€3,143 | -77.3% |
| Recurring financial charges | 65 | €4,068 | €925 | -€3,143 | -77.3% |
| Profit (loss) for the period before taxes | 9903 | €95,351 | €113,694 | +€18,343 | +19.2% |
| Income taxes | 67/77 | €20,320 | €24,039 | +€3,719 | +18.3% |
| Profit (loss) for the period | 9904 | €75,031 | €89,655 | +€14,624 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €75,031 | €89,655 | +€14,624 | +19.5% |
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 24 October 2026 via checked.be.