CUISINES ALBERT: 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.
CUISINES ALBERT
Largest movements
- Cash +€54,700
up €54,700 (+86.2%), from €63,444 to €118,144
mainly Short-term financial debts (+€75,000) and Depreciation (+€48,006)
- Stocks and contracts -€43,748
down €43,748 (-42.2%), from €103,644 to €59,896
- Receivables within one year -€41,548
down €41,548 (-21.6%), from €192,380 to €150,832
of which Trade receivables: -€45,499
- Tangible fixed assets +€39,990
up €39,990 (+6.5%), from €615,778 to €655,768
of which Leasing and similar rights: +€32,024
- Short-term financial debts +€75,000
new in 2025: €75,000
- Reserves -€35,094
down €35,094 (-11.9%), from €294,521 to €259,426
of which Distributable reserves: -€35,094
- Trade debts -€23,470
down €23,470 (-27.1%), from €86,459 to €62,990
- Debts after one year -€15,291
down €15,291 (-3.2%), from €472,534 to €457,243
- Tax, wage and social debts -€13,835
down €13,835 (-20.7%), from €66,860 to €53,025
of which Remuneration and social security: -€6,944
- Gross operating margin -€67,746
down €67,746 (-12.6%), from €538,855 to €471,109
- Staff costs -€51,399
down €51,399 (-10.7%), from €479,349 to €427,950
- Financial charges +€11,842
up €11,842 (+197%), from €6,008 to €17,850
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 | €979,992 | €985,997 | +€6,005 | +0.6% |
| Fixed assets | 21/28 | €615,778 | €655,768 | +€39,990 | +6.5% |
| Tangible fixed assets | 22/27 | €615,778 | €655,768 | +€39,990 | +6.5% |
| Land and buildings | 22 | €557,575 | €580,113 | +€22,538 | +4.0% |
| Plant, machinery and equipment | 23 | €38,864 | €33,953 | -€4,910 | -12.6% |
| Furniture and vehicles | 24 | €19,340 | €9,679 | -€9,661 | -50.0% |
| Leasing and similar rights | 25 | - | €32,024 | +€32,024 | |
| Current assets | 29/58 | €364,214 | €330,229 | -€33,985 | -9.3% |
| Stocks and contracts in progress | 3 | €103,644 | €59,896 | -€43,748 | -42.2% |
| Stocks | 30/36 | €103,644 | €59,896 | -€43,748 | -42.2% |
| Amounts receivable within one year | 40/41 | €192,380 | €150,832 | -€41,548 | -21.6% |
| Trade receivables | 40 | €182,380 | €136,881 | -€45,499 | -24.9% |
| Other amounts receivable | 41 | €10,000 | €13,950 | +€3,950 | +39.5% |
| Cash at bank and in hand | 54/58 | €63,444 | €118,144 | +€54,700 | +86.2% |
| Deferred charges and accrued income | 490/1 | €4,746 | €1,357 | -€3,389 | -71.4% |
| Total equity and liabilities | 10/49 | €979,992 | €985,997 | +€6,005 | +0.6% |
| Equity | 10/15 | €313,113 | €278,018 | -€35,094 | -11.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €294,521 | €259,426 | -€35,094 | -11.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €292,661 | €257,567 | -€35,094 | -12.0% |
| Amounts payable | 17/49 | €666,880 | €707,979 | +€41,099 | +6.2% |
| Amounts payable after more than one year | 17 | €472,534 | €457,243 | -€15,291 | -3.2% |
| Financial debts | 170/4 | €472,534 | €457,243 | -€15,291 | -3.2% |
| Amounts payable within one year | 42/48 | €194,187 | €247,445 | +€53,258 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €40,868 | €47,795 | +€6,928 | +17.0% |
| Financial debts | 43 | - | €75,000 | +€75,000 | |
| Credit institutions | 430/8 | - | €75,000 | +€75,000 | |
| Trade debts | 44 | €86,459 | €62,990 | -€23,470 | -27.1% |
| Suppliers | 440/4 | €86,459 | €62,990 | -€23,470 | -27.1% |
| Advances received on contracts in progress | 46 | - | €8,636 | +€8,636 | |
| Taxes, remuneration and social security | 45 | €66,860 | €53,025 | -€13,835 | -20.7% |
| Taxes | 450/3 | €22,771 | €15,880 | -€6,892 | -30.3% |
| Remuneration and social security | 454/9 | €44,089 | €37,145 | -€6,944 | -15.7% |
| Accrued charges and deferred income | 492/3 | €159 | €3,290 | +€3,131 | +1,970% |
| Non-recurring operating income | 76A | - | €3,719 | +€3,719 | |
| Remuneration, social security and pensions | 62 | €479,349 | €427,950 | -€51,399 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,468 | €48,006 | -€1,462 | -3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€132 | -€873 | -€741 | -561% |
| Other operating charges | 640/8 | €9,813 | €13,572 | +€3,759 | +38.3% |
| Gross operating margin | 9900 | €538,855 | €471,109 | -€67,746 | -12.6% |
| Operating profit (loss) | 9901 | €356 | -€17,547 | -€17,903 | |
| Financial income | 75/76B | €505 | €841 | +€336 | +66.6% |
| Recurring financial income | 75 | €505 | €841 | +€336 | +66.6% |
| Financial charges | 65/66B | €6,008 | €17,850 | +€11,842 | +197% |
| Recurring financial charges | 65 | €6,008 | €17,850 | +€11,842 | +197% |
| Profit (loss) for the period before taxes | 9903 | -€5,147 | -€34,556 | -€29,409 | -571% |
| Income taxes | 67/77 | €1,782 | €538 | -€1,244 | -69.8% |
| Profit (loss) for the period | 9904 | -€6,929 | -€35,094 | -€28,165 | -406% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,929 | -€35,094 | -€28,165 | -406% |
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 15 October 2026 via checked.be.