CUISINES HOFFELT: 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.
CUISINES HOFFELT
Largest movements
- Receivables within one year -€86,960
down €86,960 (-42.5%), from €204,517 to €117,557
of which Trade receivables: -€93,689
- Tangible fixed assets -€45,567
down €45,567 (-18.9%), from €241,169 to €195,602
of which Furniture and vehicles: -€33,914
- Cash -€27,187
down €27,187 (-12.6%), from €215,285 to €188,098
mainly Contributions, distributions and other (-€109,514) and Current portion of long-term debt (-€64,443)
- Stocks and contracts +€21,305
up €21,305 (+40.1%), from €53,145 to €74,449
- Reserves -€78,725
down €78,725 (-18.7%), from €420,019 to €341,294
- Current portion of long-term debt -€64,443
down €64,443 (-51.1%), from €126,099 to €61,657
- Other debts +€43,057
up €43,057 (+123.1%), from €34,965 to €78,023
- Debts after one year -€20,258
down €20,258 (-66.0%), from €30,710 to €10,451
- Tax, wage and social debts -€17,624
down €17,624 (-31.1%), from €56,714 to €39,090
of which Remuneration and social security: -€18,681
- Gross operating margin -€83,180
down €83,180 (-26.0%), from €320,147 to €236,967
- Staff costs -€65,637
down €65,637 (-26.0%), from €252,644 to €187,008
- Taxes -€3,227
down €3,227 (-17.8%), from €18,126 to €14,899
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 | €727,472 | €589,029 | -€138,443 | -19.0% |
| Fixed assets | 21/28 | €241,309 | €195,742 | -€45,567 | -18.9% |
| Tangible fixed assets | 22/27 | €241,169 | €195,602 | -€45,567 | -18.9% |
| Land and buildings | 22 | €132,990 | €122,113 | -€10,877 | -8.2% |
| Plant, machinery and equipment | 23 | €2,767 | €1,991 | -€776 | -28.1% |
| Furniture and vehicles | 24 | €105,412 | €71,498 | -€33,914 | -32.2% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €486,163 | €393,287 | -€92,876 | -19.1% |
| Stocks and contracts in progress | 3 | €53,145 | €74,449 | +€21,305 | +40.1% |
| Stocks | 30/36 | €53,145 | €74,449 | +€21,305 | +40.1% |
| Amounts receivable within one year | 40/41 | €204,517 | €117,557 | -€86,960 | -42.5% |
| Trade receivables | 40 | €172,643 | €78,953 | -€93,689 | -54.3% |
| Other amounts receivable | 41 | €31,874 | €38,603 | +€6,729 | +21.1% |
| Cash at bank and in hand | 54/58 | €215,285 | €188,098 | -€27,187 | -12.6% |
| Deferred charges and accrued income | 490/1 | €13,217 | €13,183 | -€34 | -0.3% |
| Total equity and liabilities | 10/49 | €727,472 | €589,029 | -€138,443 | -19.0% |
| Equity | 10/15 | €426,219 | €347,494 | -€78,725 | -18.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €420,019 | €341,294 | -€78,725 | -18.7% |
| Distributable reserves | 133 | €420,019 | €341,294 | -€78,725 | -18.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €301,253 | €241,536 | -€59,717 | -19.8% |
| Amounts payable after more than one year | 17 | €30,710 | €10,451 | -€20,258 | -66.0% |
| Financial debts | 170/4 | €30,710 | €10,451 | -€20,258 | -66.0% |
| Amounts payable within one year | 42/48 | €270,184 | €229,055 | -€41,129 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €126,099 | €61,657 | -€64,443 | -51.1% |
| Trade debts | 44 | €52,406 | €50,286 | -€2,119 | -4.0% |
| Suppliers | 440/4 | €52,406 | €50,286 | -€2,119 | -4.0% |
| Taxes, remuneration and social security | 45 | €56,714 | €39,090 | -€17,624 | -31.1% |
| Taxes | 450/3 | €31,315 | €32,372 | +€1,057 | +3.4% |
| Remuneration and social security | 454/9 | €25,399 | €6,718 | -€18,681 | -73.5% |
| Other amounts payable | 47/48 | €34,965 | €78,023 | +€43,057 | +123.1% |
| Accrued charges and deferred income | 492/3 | €360 | €2,029 | +€1,670 | +464.4% |
| Remuneration, social security and pensions | 62 | €252,644 | €187,008 | -€65,637 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,808 | €45,567 | -€1,241 | -2.7% |
| Other operating charges | 640/8 | €4,641 | €4,464 | -€176 | -3.8% |
| Gross operating margin | 9900 | €320,147 | €236,967 | -€83,180 | -26.0% |
| Operating profit (loss) | 9901 | €16,054 | -€72 | -€16,126 | |
| Financial income | 75/76B | €46,521 | €48,117 | +€1,596 | +3.4% |
| Recurring financial income | 75 | €46,521 | €48,117 | +€1,596 | +3.4% |
| Financial charges | 65/66B | €3,060 | €2,357 | -€702 | -23.0% |
| Recurring financial charges | 65 | €3,060 | €2,357 | -€702 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €59,516 | €45,688 | -€13,828 | -23.2% |
| Income taxes | 67/77 | €18,126 | €14,899 | -€3,227 | -17.8% |
| Profit (loss) for the period | 9904 | €41,390 | €30,789 | -€10,602 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,390 | €30,789 | -€10,602 | -25.6% |
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 4 October 2026 via checked.be.