CULINAIR ATELJEE: 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 ATELJEE
Largest movements
- Receivables within one year +€17,978
up €17,978 (+7.0%), from €257,940 to €275,917
of which Other amounts receivable: +€22,711
- Cash -€16,522
down €16,522 (-64.7%), from €25,533 to €9,011
mainly Short-term financial debts (-€40,000) and Receivables within one year (-€17,978)
- Tangible fixed assets +€3,907
up €3,907 (+934%), from €419 to €4,326
- Deferred charges and accrued income +€3,677
up €3,677 (+1,007%), from €365 to €4,043
- Short-term financial debts -€40,000
no longer reported in 2025 (was €40,000)
- Debts after one year +€25,071
up €25,071 (+968%), from €2,589 to €27,660
- Profit (loss) carried forward +€23,526
up €23,526 (+38.4%), from €61,322 to €84,848
- Trade debts -€7,105
down €7,105 (-39.9%), from €17,788 to €10,684
- Current portion of long-term debt +€6,092
up €6,092 (+138%), from €4,400 to €10,492
- Gross operating margin +€32,756
up €32,756 (+1,186%), from €2,761 to €35,517
- Taxes +€6,439
up €6,439 (+1,466%), from €439 to €6,878
- Financial income -€2,014
down €2,014 (-95.7%), from €2,105 to €91
- Other operating charges -€1,646
down €1,646 (-48.9%), from €3,368 to €1,721
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.
Derived cash bridge
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 | €285,176 | €293,297 | +€8,121 | +2.8% |
| Fixed assets | 21/28 | €419 | €4,326 | +€3,907 | +934% |
| Tangible fixed assets | 22/27 | €419 | €4,326 | +€3,907 | +934% |
| Furniture and vehicles | 24 | €419 | €4,326 | +€3,907 | +934% |
| Current assets | 29/58 | €284,757 | €288,971 | +€4,214 | +1.5% |
| Stocks and contracts in progress | 3 | €919 | - | -€919 | |
| Stocks | 30/36 | €919 | - | -€919 | |
| Amounts receivable within one year | 40/41 | €257,940 | €275,917 | +€17,978 | +7.0% |
| Trade receivables | 40 | €20,530 | €15,797 | -€4,733 | -23.1% |
| Other amounts receivable | 41 | €237,410 | €260,120 | +€22,711 | +9.6% |
| Cash at bank and in hand | 54/58 | €25,533 | €9,011 | -€16,522 | -64.7% |
| Deferred charges and accrued income | 490/1 | €365 | €4,043 | +€3,677 | +1,007% |
| Total equity and liabilities | 10/49 | €285,176 | €293,297 | +€8,121 | +2.8% |
| Equity | 10/15 | €200,996 | €224,522 | +€23,526 | +11.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €127,274 | €127,274 | = | 0.0% |
| Tax-exempt reserves | 132 | €274 | €274 | = | 0.0% |
| Distributable reserves | 133 | €127,000 | €127,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,322 | €84,848 | +€23,526 | +38.4% |
| Amounts payable | 17/49 | €84,180 | €68,775 | -€15,405 | -18.3% |
| Amounts payable after more than one year | 17 | €2,589 | €27,660 | +€25,071 | +968% |
| Financial debts | 170/4 | €2,589 | €27,660 | +€25,071 | +968% |
| Amounts payable within one year | 42/48 | €80,794 | €41,115 | -€39,679 | -49.1% |
| Current portion of amounts payable after more than one year | 42 | €4,400 | €10,492 | +€6,092 | +138% |
| Financial debts | 43 | €40,000 | - | -€40,000 | |
| Credit institutions | 430/8 | €40,000 | - | -€40,000 | |
| Trade debts | 44 | €17,788 | €10,684 | -€7,105 | -39.9% |
| Suppliers | 440/4 | €17,788 | €10,684 | -€7,105 | -39.9% |
| Taxes, remuneration and social security | 45 | €18,606 | €19,940 | +€1,334 | +7.2% |
| Taxes | 450/3 | €18,606 | €19,940 | +€1,334 | +7.2% |
| Accrued charges and deferred income | 492/3 | €797 | - | -€797 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €418 | €728 | +€309 | +73.9% |
| Other operating charges | 640/8 | €3,368 | €1,721 | -€1,646 | -48.9% |
| Gross operating margin | 9900 | €2,761 | €35,517 | +€32,756 | +1,186% |
| Operating profit (loss) | 9901 | -€1,025 | €33,068 | +€34,093 | |
| Financial income | 75/76B | €2,105 | €91 | -€2,014 | -95.7% |
| Recurring financial income | 75 | €2,105 | €91 | -€2,014 | -95.7% |
| Financial charges | 65/66B | €2,767 | €2,755 | -€12 | -0.4% |
| Recurring financial charges | 65 | €2,767 | €2,755 | -€12 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,687 | €30,404 | +€32,090 | |
| Income taxes | 67/77 | €439 | €6,878 | +€6,439 | +1,466% |
| Profit (loss) for the period | 9904 | -€2,126 | €23,526 | +€25,652 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,126 | €23,526 | +€25,652 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.