CUISINES ET BOIS: what changed
CUISINES ET BOIS
Largest movements
- Receivables within one year +€14,153
up €14,153 (+122%), from €11,594 to €25,747
of which Trade receivables: +€10,454
- Tangible fixed assets -€10,351
down €10,351 (-22.4%), from €46,197 to €35,846
of which Furniture and vehicles: -€9,988
- Cash +€7,173
up €7,173 (+27.8%), from €25,812 to €32,985
mainly Depreciation (+€13,505) and Trade debts (+€12,060)
- Deferred charges and accrued income -€1,471
down €1,471 (-68.1%), from €2,159 to €689
- Trade debts +€12,060
up €12,060 (+132%), from €9,125 to €21,186
- Other debts +€10,687
new in 2025: €10,687
- Debts after one year -€9,061
down €9,061 (-36.1%), from €25,121 to €16,061
- Tax, wage and social debts -€6,305
down €6,305 (-90.1%), from €7,001 to €696
- Profit (loss) carried forward +€1,455
no longer reported in 2025 (was -€1,455)
- Purchases and services -€17,476
down €17,476 (-7.9%), from €222,609 to €205,134
- Gross operating margin +€15,757
up €15,757 (+83.7%), from €18,819 to €34,576
- Depreciation +€8,090
up €8,090 (+149%), from €5,415 to €13,505
- Turnover -€7,055
down €7,055 (-2.9%), from €241,428 to €234,373
- Other operating charges -€5,376
down €5,376 (-63.1%), from €8,519 to €3,143
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,142 | €98,386 | +€9,244 | +10.4% |
| Fixed assets | 21/28 | €46,197 | €35,846 | -€10,351 | -22.4% |
| Tangible fixed assets | 22/27 | €46,197 | €35,846 | -€10,351 | -22.4% |
| Plant, machinery and equipment | 23 | €3,184 | €2,820 | -€363 | -11.4% |
| Furniture and vehicles | 24 | €43,013 | €33,025 | -€9,988 | -23.2% |
| Current assets | 29/58 | €42,945 | €62,541 | +€19,595 | +45.6% |
| Stocks and contracts in progress | 3 | €3,380 | €3,120 | -€260 | -7.7% |
| Stocks | 30/36 | €3,380 | €3,120 | -€260 | -7.7% |
| Amounts receivable within one year | 40/41 | €11,594 | €25,747 | +€14,153 | +122% |
| Trade receivables | 40 | €11,206 | €21,660 | +€10,454 | +93.3% |
| Other amounts receivable | 41 | €388 | €4,088 | +€3,699 | +952% |
| Cash at bank and in hand | 54/58 | €25,812 | €32,985 | +€7,173 | +27.8% |
| Deferred charges and accrued income | 490/1 | €2,159 | €689 | -€1,471 | -68.1% |
| Total equity and liabilities | 10/49 | €89,142 | €98,386 | +€9,244 | +10.4% |
| Equity | 10/15 | €39,242 | €40,696 | +€1,455 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,096 | €22,096 | = | 0.0% |
| Distributable reserves | 133 | €22,096 | €22,096 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,455 | - | +€1,455 | |
| Amounts payable | 17/49 | €49,900 | €57,690 | +€7,790 | +15.6% |
| Amounts payable after more than one year | 17 | €25,121 | €16,061 | -€9,061 | -36.1% |
| Financial debts | 170/4 | €25,121 | €16,061 | -€9,061 | -36.1% |
| Amounts payable within one year | 42/48 | €24,778 | €41,629 | +€16,851 | +68.0% |
| Current portion of amounts payable after more than one year | 42 | €8,652 | €9,061 | +€408 | +4.7% |
| Trade debts | 44 | €9,125 | €21,186 | +€12,060 | +132% |
| Suppliers | 440/4 | €9,125 | €21,186 | +€12,060 | +132% |
| Taxes, remuneration and social security | 45 | €7,001 | €696 | -€6,305 | -90.1% |
| Taxes | 450/3 | €7,001 | €696 | -€6,305 | -90.1% |
| Other amounts payable | 47/48 | - | €10,687 | +€10,687 | |
| Turnover | 70 | €241,428 | €234,373 | -€7,055 | -2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €222,609 | €205,134 | -€17,476 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,415 | €13,505 | +€8,090 | +149% |
| Other operating charges | 640/8 | €8,519 | €3,143 | -€5,376 | -63.1% |
| Gross operating margin | 9900 | €18,819 | €34,576 | +€15,757 | +83.7% |
| Operating profit (loss) | 9901 | €4,885 | €17,928 | +€13,044 | +267% |
| Financial income | 75/76B | €66 | €56 | -€10 | -15.5% |
| Recurring financial income | 75 | €66 | €56 | -€10 | -15.5% |
| Financial charges | 65/66B | €2,108 | €1,628 | -€480 | -22.8% |
| Recurring financial charges | 65 | €2,108 | €1,628 | -€480 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €2,843 | €16,356 | +€13,513 | +475% |
| Income taxes | 67/77 | €996 | €5,148 | +€4,152 | +417% |
| Profit (loss) for the period | 9904 | €1,847 | €11,208 | +€9,361 | +507% |
| Profit (loss) for the period to be appropriated | 9905 | €1,847 | €11,208 | +€9,361 | +507% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.