CUISINES & CONSEILS: 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 & CONSEILS
Largest movements
- Receivables within one year -€92,097
down €92,097 (-75.5%), from €121,915 to €29,817
of which Trade receivables: -€94,293
- Intangible fixed assets -€15,000
down €15,000 (-50.0%), from €30,000 to €15,000
- Cash -€4,513
down €4,513 (-100%), from €4,513 to €0
mainly Trade debts (-€129,128) and Debts after one year (-€5,035)
- Trade debts -€129,128
down €129,128 (-89.4%), from €144,465 to €15,337
- Other debts +€14,047
up €14,047 (+20.9%), from €67,329 to €81,376
- Profit (loss) carried forward +€12,550
up €12,550 (+29.3%), from -€42,853 to -€30,303
- Debts after one year -€5,035
down €5,035 (-32.6%), from €15,458 to €10,423
- Tax, wage and social debts -€3,303
down €3,303 (-17.3%), from €19,142 to €15,839
- Gross operating margin +€41,982
up €41,982, from -€10,298 to €31,685
- Other operating charges -€12,966
down €12,966 (-98.9%), from €13,115 to €149
- Depreciation -€1,358
down €1,358 (-8.0%), from €17,066 to €15,708
- Taxes -€491
down €491 (-100%), from €491 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,228 | €104,883 | -€112,345 | -51.7% |
| Fixed assets | 21/28 | €90,708 | €75,000 | -€15,708 | -17.3% |
| Intangible fixed assets | 21 | €30,000 | €15,000 | -€15,000 | -50.0% |
| Tangible fixed assets | 22/27 | €708 | €0 | -€708 | -100% |
| Furniture and vehicles | 24 | €708 | €0 | -€708 | -100% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €126,520 | €29,883 | -€96,637 | -76.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €121,915 | €29,817 | -€92,097 | -75.5% |
| Trade receivables | 40 | €112,314 | €18,021 | -€94,293 | -84.0% |
| Other amounts receivable | 41 | €9,601 | €11,796 | +€2,195 | +22.9% |
| Cash at bank and in hand | 54/58 | €4,513 | €0 | -€4,513 | -100% |
| Deferred charges and accrued income | 490/1 | €92 | €66 | -€26 | -28.2% |
| Total equity and liabilities | 10/49 | €217,228 | €104,883 | -€112,345 | -51.7% |
| Equity | 10/15 | -€36,182 | -€23,632 | +€12,550 | +34.7% |
| Contributions | 10/11 | €6,671 | €6,671 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,853 | -€30,303 | +€12,550 | +29.3% |
| Amounts payable | 17/49 | €253,410 | €128,515 | -€124,895 | -49.3% |
| Amounts payable after more than one year | 17 | €15,458 | €10,423 | -€5,035 | -32.6% |
| Financial debts | 170/4 | €15,458 | €10,423 | -€5,035 | -32.6% |
| Amounts payable within one year | 42/48 | €237,952 | €118,092 | -€119,860 | -50.4% |
| Current portion of amounts payable after more than one year | 42 | €7,016 | €5,539 | -€1,477 | -21.1% |
| Trade debts | 44 | €144,465 | €15,337 | -€129,128 | -89.4% |
| Suppliers | 440/4 | €144,465 | €15,337 | -€129,128 | -89.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €19,142 | €15,839 | -€3,303 | -17.3% |
| Taxes | 450/3 | €19,142 | €15,839 | -€3,303 | -17.3% |
| Other amounts payable | 47/48 | €67,329 | €81,376 | +€14,047 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,066 | €15,708 | -€1,358 | -8.0% |
| Other operating charges | 640/8 | €13,115 | €149 | -€12,966 | -98.9% |
| Gross operating margin | 9900 | -€10,298 | €31,685 | +€41,982 | |
| Operating profit (loss) | 9901 | -€40,479 | €15,828 | +€56,307 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,553 | €3,277 | -€275 | -7.7% |
| Recurring financial charges | 65 | €3,553 | €3,277 | -€275 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€44,031 | €12,550 | +€56,582 | |
| Income taxes | 67/77 | €491 | €0 | -€491 | -100% |
| Profit (loss) for the period | 9904 | -€44,523 | €12,550 | +€57,073 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,523 | €12,550 | +€57,073 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.