CULINAIR: 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.
CULINAIR
Largest movements
- Receivables within one year -€5,084
down €5,084 (-53.2%), from €9,550 to €4,466
of which Other amounts receivable: -€5,084
- Cash -€218
down €218 (-95.3%), from €228 to €11
mainly Net result for the year (-€7,295) and Tax, wage and social debts (-€5,020)
- Other debts +€8,625
up €8,625 (+9.2%), from €93,396 to €102,021
- Profit (loss) carried forward -€7,295
down €7,295 (-7.7%), from -€95,162 to -€102,456
- Tax, wage and social debts -€5,020
down €5,020 (-100%), from €5,020 to €0
- Trade debts -€1,622
down €1,622 (-79.8%), from €2,034 to €412
of which Suppliers: -€1,622
- Gross operating margin +€23,527
up €23,527, from -€23,169 to €357
- Other operating charges +€4,780
up €4,780 (+168%), from €2,853 to €7,633
- Financial charges -€565
down €565 (-96.7%), from €584 to €19
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 | €9,788 | €4,477 | -€5,311 | -54.3% |
| Current assets | 29/58 | €9,788 | €4,477 | -€5,311 | -54.3% |
| Amounts receivable within one year | 40/41 | €9,550 | €4,466 | -€5,084 | -53.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,550 | €4,466 | -€5,084 | -53.2% |
| Cash at bank and in hand | 54/58 | €228 | €11 | -€218 | -95.3% |
| Deferred charges and accrued income | 490/1 | €10 | €0 | -€10 | -100% |
| Total equity and liabilities | 10/49 | €9,788 | €4,477 | -€5,311 | -54.3% |
| Equity | 10/15 | -€90,662 | -€97,956 | -€7,295 | -8.0% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,162 | -€102,456 | -€7,295 | -7.7% |
| Amounts payable | 17/49 | €100,450 | €102,433 | +€1,983 | +2.0% |
| Amounts payable within one year | 42/48 | €100,450 | €102,433 | +€1,983 | +2.0% |
| Trade debts | 44 | €2,034 | €412 | -€1,622 | -79.8% |
| Suppliers | 440/4 | €2,034 | €412 | -€1,622 | -79.8% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,020 | €0 | -€5,020 | -100% |
| Taxes | 450/3 | €5,020 | €0 | -€5,020 | -100% |
| Other amounts payable | 47/48 | €93,396 | €102,021 | +€8,625 | +9.2% |
| Other operating charges | 640/8 | €2,853 | €7,633 | +€4,780 | +168% |
| Gross operating margin | 9900 | -€23,169 | €357 | +€23,527 | |
| Operating profit (loss) | 9901 | -€26,022 | -€7,276 | +€18,747 | +72.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €584 | €19 | -€565 | -96.7% |
| Recurring financial charges | 65 | €584 | €19 | -€565 | -96.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,606 | -€7,295 | +€19,312 | +72.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€26,606 | -€7,295 | +€19,312 | +72.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,606 | -€7,295 | +€19,312 | +72.6% |
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 21 October 2026 via checked.be.