CuisineCé: 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.
CuisineCé
Largest movements
- Receivables within one year +€6,542
up €6,542 (+21.7%), from €30,081 to €36,623
of which Other amounts receivable: +€3,465
- Cash -€6,116
down €6,116 (-75.0%), from €8,158 to €2,042
mainly Receivables within one year (-€6,542) and Investment in fixed assets (net) (-€2,000)
- Financial fixed assets +€2,000
new in 2025: €2,000
- Tax, wage and social debts +€3,570
up €3,570 (+38.9%), from €9,189 to €12,759
of which Taxes: +€6,070
- Trade debts -€809
down €809 (-4.1%), from €19,653 to €18,845
- Profit (loss) carried forward -€659
down €659 (-51.5%), from €1,279 to €620
- Financial charges +€1,232
up €1,232 (+2713.0%), from €45 to €1,277
- Gross operating margin -€1,140
down €1,140 (-26.3%), from €4,329 to €3,189
- Other operating charges +€895
up €895 (+102.4%), from €874 to €1,769
- Depreciation -€733
down €733 (-90.9%), from €807 to €73
- Financial income +€408
up €408 (+123.0%), from €332 to €740
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 | €38,312 | €40,665 | +€2,353 | +6.1% |
| Formation expenses | 20 | €73 | - | -€73 | |
| Fixed assets | 21/28 | - | €2,000 | +€2,000 | |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €38,239 | €38,665 | +€426 | +1.1% |
| Amounts receivable within one year | 40/41 | €30,081 | €36,623 | +€6,542 | +21.7% |
| Trade receivables | 40 | €19,459 | €22,536 | +€3,077 | +15.8% |
| Other amounts receivable | 41 | €10,623 | €14,087 | +€3,465 | +32.6% |
| Cash at bank and in hand | 54/58 | €8,158 | €2,042 | -€6,116 | -75.0% |
| Total equity and liabilities | 10/49 | €38,312 | €40,665 | +€2,353 | +6.1% |
| Equity | 10/15 | €2,779 | €2,120 | -€659 | -23.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,279 | €620 | -€659 | -51.5% |
| Amounts payable | 17/49 | €35,533 | €38,545 | +€3,011 | +8.5% |
| Amounts payable within one year | 42/48 | €35,533 | €38,295 | +€2,761 | +7.8% |
| Trade debts | 44 | €19,653 | €18,845 | -€809 | -4.1% |
| Suppliers | 440/4 | €19,653 | €18,845 | -€809 | -4.1% |
| Advances received on contracts in progress | 46 | €6,691 | €6,691 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,189 | €12,759 | +€3,570 | +38.9% |
| Taxes | 450/3 | €6,689 | €12,759 | +€6,070 | +90.7% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €807 | €73 | -€733 | -90.9% |
| Other operating charges | 640/8 | €874 | €1,769 | +€895 | +102.4% |
| Gross operating margin | 9900 | €4,329 | €3,189 | -€1,140 | -26.3% |
| Operating profit (loss) | 9901 | €2,647 | €1,346 | -€1,301 | -49.1% |
| Financial income | 75/76B | €332 | €740 | +€408 | +123.0% |
| Recurring financial income | 75 | €332 | €740 | +€408 | +123.0% |
| Financial charges | 65/66B | €45 | €1,277 | +€1,232 | +2713.0% |
| Recurring financial charges | 65 | €45 | €1,277 | +€1,232 | +2713.0% |
| Profit (loss) for the period before taxes | 9903 | €2,934 | €809 | -€2,125 | -72.4% |
| Income taxes | 67/77 | €1,655 | €1,468 | -€187 | -11.3% |
| Profit (loss) for the period | 9904 | €1,279 | -€659 | -€1,937 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,279 | -€659 | -€1,937 |
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 29 September 2026 via checked.be.