Culinary Xperience: 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.
Culinary Xperience
Largest movements
- Tangible fixed assets -€4,202
down €4,202 (-34.3%), from €12,243 to €8,041
of which Plant, machinery and equipment: -€2,847
- Cash -€3,082
down €3,082 (-50.5%), from €6,102 to €3,020
mainly Net result for the year (-€5,047) and Trade debts (-€2,877)
- Receivables within one year -€545
down €545 (-8.3%), from €6,552 to €6,007
of which Trade receivables: -€796
- Stocks and contracts +€500
new in 2025: €500
- Profit (loss) carried forward -€5,047
new in 2025: -€5,047
- Trade debts -€2,877
down €2,877 (-88.9%), from €3,237 to €360
- Other debts +€724
up €724 (+14.3%), from €5,068 to €5,792
- Gross operating margin -€17,237
down €17,237 (-90.5%), from €19,049 to €1,812
- Taxes -€2,728
no longer reported in 2025 (was €2,728)
- Depreciation +€471
up €471 (+7.5%), from €6,251 to €6,722
- Other operating charges -€437
down €437 (-85.4%), from €511 to €75
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 | €24,897 | €17,696 | -€7,201 | -28.9% |
| Fixed assets | 21/28 | €12,243 | €8,041 | -€4,202 | -34.3% |
| Tangible fixed assets | 22/27 | €12,243 | €8,041 | -€4,202 | -34.3% |
| Land and buildings | 22 | €4,446 | €3,722 | -€724 | -16.3% |
| Plant, machinery and equipment | 23 | €6,650 | €3,804 | -€2,847 | -42.8% |
| Furniture and vehicles | 24 | €1,146 | €515 | -€631 | -55.1% |
| Current assets | 29/58 | €12,654 | €9,655 | -€2,999 | -23.7% |
| Stocks and contracts in progress | 3 | - | €500 | +€500 | |
| Stocks | 30/36 | - | €500 | +€500 | |
| Amounts receivable within one year | 40/41 | €6,552 | €6,007 | -€545 | -8.3% |
| Trade receivables | 40 | €6,238 | €5,442 | -€796 | -12.8% |
| Other amounts receivable | 41 | €314 | €565 | +€251 | +79.9% |
| Cash at bank and in hand | 54/58 | €6,102 | €3,020 | -€3,082 | -50.5% |
| Deferred charges and accrued income | 490/1 | - | €129 | +€129 | |
| Total equity and liabilities | 10/49 | €24,897 | €17,696 | -€7,201 | -28.9% |
| Equity | 10/15 | €16,592 | €11,544 | -€5,047 | -30.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,592 | €13,592 | = | 0.0% |
| Distributable reserves | 133 | €13,592 | €13,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,047 | -€5,047 | |
| Amounts payable | 17/49 | €8,305 | €6,152 | -€2,153 | -25.9% |
| Amounts payable within one year | 42/48 | €8,305 | €6,152 | -€2,153 | -25.9% |
| Trade debts | 44 | €3,237 | €360 | -€2,877 | -88.9% |
| Suppliers | 440/4 | €3,237 | €360 | -€2,877 | -88.9% |
| Other amounts payable | 47/48 | €5,068 | €5,792 | +€724 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,251 | €6,722 | +€471 | +7.5% |
| Other operating charges | 640/8 | €511 | €75 | -€437 | -85.4% |
| Gross operating margin | 9900 | €19,049 | €1,812 | -€17,237 | -90.5% |
| Operating profit (loss) | 9901 | €12,287 | -€4,984 | -€17,271 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.5% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.5% |
| Financial charges | 65/66B | - | €63 | +€63 | |
| Recurring financial charges | 65 | - | €63 | +€63 | |
| Profit (loss) for the period before taxes | 9903 | €12,293 | -€5,047 | -€17,341 | |
| Income taxes | 67/77 | €2,728 | - | -€2,728 | |
| Profit (loss) for the period | 9904 | €9,565 | -€5,047 | -€14,612 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,565 | -€5,047 | -€14,612 |
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 3 October 2026 via checked.be.