CUISINES STORE: 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 STORE
Largest movements
- Receivables within one year +€416,638
up €416,638 (+90.7%), from €459,269 to €875,907
of which Trade receivables: +€411,638
- Cash -€294,944
down €294,944 (-99.2%), from €297,437 to €2,493
mainly Receivables within one year (-€416,638) and Trade debts (-€244,581)
- Tangible fixed assets -€147,917
down €147,917 (-4.7%), from €3.2m to €3.0m
of which Land and buildings: -€145,943
- Tax, wage and social debts +€435,334
up €435,334 (+451.0%), from €96,523 to €531,856
- Trade debts -€244,581
down €244,581 (-66.2%), from €369,310 to €124,729
- Short-term financial debts +€207,472
new in 2024: €207,472
- Other debts -€189,026
down €189,026 (-70.5%), from €268,090 to €79,064
- Debts after one year -€121,557
down €121,557 (-3.9%), from €3.1m to €3.0m
of which Financial debts: -€121,557
- Gross operating margin -€175,642
down €175,642 (-38.2%), from €459,851 to €284,209
- Taxes +€89,658
up €89,658 (+512.0%), from €17,510 to €107,169
- Financial charges -€24,372
down €24,372 (-22.8%), from €106,675 to €82,302
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.
Cash bridge derived
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 | €4,359,211 | €4,332,987 | -€26,224 | -0.6% |
| Fixed assets | 21/28 | €3,482,940 | €3,335,023 | -€147,917 | -4.2% |
| Tangible fixed assets | 22/27 | €3,177,704 | €3,029,787 | -€147,917 | -4.7% |
| Land and buildings | 22 | €3,164,692 | €3,018,749 | -€145,943 | -4.6% |
| Plant, machinery and equipment | 23 | €13,012 | €11,038 | -€1,975 | -15.2% |
| Financial fixed assets | 28 | €305,236 | €305,236 | = | 0.0% |
| Current assets | 29/58 | €876,271 | €997,965 | +€121,694 | +13.9% |
| Amounts receivable after more than one year | 29 | €119,565 | €119,565 | = | 0.0% |
| Other amounts receivable | 291 | €119,565 | €119,565 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €459,269 | €875,907 | +€416,638 | +90.7% |
| Trade receivables | 40 | €291,088 | €702,725 | +€411,638 | +141.4% |
| Other amounts receivable | 41 | €168,181 | €173,181 | +€5,000 | +3.0% |
| Cash at bank and in hand | 54/58 | €297,437 | €2,493 | -€294,944 | -99.2% |
| Total equity and liabilities | 10/49 | €4,359,211 | €4,332,987 | -€26,224 | -0.6% |
| Equity | 10/15 | €300,283 | €242,040 | -€58,244 | -19.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €372,040 | €372,040 | = | 0.0% |
| Reserves | 13 | €6,360 | €6,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,317 | -€142,560 | -€58,244 | -69.1% |
| Amounts payable | 17/49 | €4,058,928 | €4,090,948 | +€32,020 | +0.8% |
| Amounts payable after more than one year | 17 | €3,115,532 | €2,993,975 | -€121,557 | -3.9% |
| Financial debts | 170/4 | €3,113,372 | €2,991,815 | -€121,557 | -3.9% |
| Other amounts payable | 178/9 | €2,160 | €2,160 | = | 0.0% |
| Amounts payable within one year | 42/48 | €943,396 | €1,096,973 | +€153,577 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €209,472 | €153,852 | -€55,621 | -26.6% |
| Financial debts | 43 | - | €207,472 | +€207,472 | |
| Credit institutions | 430/8 | - | €207,472 | +€207,472 | |
| Trade debts | 44 | €369,310 | €124,729 | -€244,581 | -66.2% |
| Suppliers | 440/4 | €369,310 | €124,729 | -€244,581 | -66.2% |
| Taxes, remuneration and social security | 45 | €96,523 | €531,856 | +€435,334 | +451.0% |
| Taxes | 450/3 | €96,523 | €531,856 | +€435,334 | +451.0% |
| Other amounts payable | 47/48 | €268,090 | €79,064 | -€189,026 | -70.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,621 | €147,917 | -€1,703 | -1.1% |
| Non-recurring operating charges | 66A | €6,890 | €5,064 | -€1,825 | -26.5% |
| Gross operating margin | 9900 | €459,851 | €284,209 | -€175,642 | -38.2% |
| Operating profit (loss) | 9901 | €303,341 | €131,228 | -€172,113 | -56.7% |
| Financial charges | 65/66B | €106,675 | €82,302 | -€24,372 | -22.8% |
| Recurring financial charges | 65 | €106,675 | €82,302 | -€24,372 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €196,666 | €48,925 | -€147,741 | -75.1% |
| Income taxes | 67/77 | €17,510 | €107,169 | +€89,658 | +512.0% |
| Profit (loss) for the period | 9904 | €179,156 | -€58,244 | -€237,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €179,156 | -€58,244 | -€237,400 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.