DG CUISINE: 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.
DG CUISINE
Largest movements
- Receivables within one year +€76,017
up €76,017 (+1,107%), from €6,864 to €82,881
of which Trade receivables: +€77,351
- Cash -€13,648
down €13,648 (-55.6%), from €24,532 to €10,884
mainly Receivables within one year (-€76,017) and Investment in fixed assets (net) (-€25,227)
- Tangible fixed assets +€9,264
up €9,264 (+19.3%), from €47,892 to €57,156
of which Plant, machinery and equipment: +€19,469
- Trade debts +€94,375
up €94,375 (+780%), from €12,092 to €106,467
- Other debts -€12,035
down €12,035 (-37.8%), from €31,856 to €19,821
- Profit (loss) carried forward -€8,745
down €8,745 (-40.6%), from €21,547 to €12,802
- Gross operating margin -€18,306
down €18,306 (-31.0%), from €58,994 to €40,688
- Taxes +€7,147
up €7,147 (+117%), from €6,100 to €13,247
- Depreciation +€2,578
up €2,578 (+19.3%), from €13,385 to €15,963
- Staff costs -€2,350
down €2,350 (-11.5%), from €20,516 to €18,166
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 | €79,288 | €151,913 | +€72,625 | +91.6% |
| Fixed assets | 21/28 | €47,892 | €57,156 | +€9,264 | +19.3% |
| Tangible fixed assets | 22/27 | €47,892 | €57,156 | +€9,264 | +19.3% |
| Plant, machinery and equipment | 23 | €1,224 | €20,693 | +€19,469 | +1,591% |
| Furniture and vehicles | 24 | €46,668 | €36,463 | -€10,205 | -21.9% |
| Current assets | 29/58 | €31,396 | €94,757 | +€63,361 | +202% |
| Amounts receivable within one year | 40/41 | €6,864 | €82,881 | +€76,017 | +1,107% |
| Trade receivables | 40 | €5,530 | €82,881 | +€77,351 | +1,399% |
| Other amounts receivable | 41 | €1,334 | - | -€1,334 | |
| Cash at bank and in hand | 54/58 | €24,532 | €10,884 | -€13,648 | -55.6% |
| Deferred charges and accrued income | 490/1 | - | €992 | +€992 | |
| Total equity and liabilities | 10/49 | €79,288 | €151,913 | +€72,625 | +91.6% |
| Equity | 10/15 | €23,547 | €14,802 | -€8,745 | -37.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,547 | €12,802 | -€8,745 | -40.6% |
| Amounts payable | 17/49 | €55,741 | €137,111 | +€81,370 | +146% |
| Amounts payable within one year | 42/48 | €55,741 | €137,111 | +€81,370 | +146% |
| Trade debts | 44 | €12,092 | €106,467 | +€94,375 | +780% |
| Suppliers | 440/4 | €12,092 | €106,467 | +€94,375 | +780% |
| Taxes, remuneration and social security | 45 | €11,793 | €10,823 | -€970 | -8.2% |
| Taxes | 450/3 | €9,820 | €9,674 | -€146 | -1.5% |
| Remuneration and social security | 454/9 | €1,973 | €1,149 | -€824 | -41.8% |
| Other amounts payable | 47/48 | €31,856 | €19,821 | -€12,035 | -37.8% |
| Remuneration, social security and pensions | 62 | €20,516 | €18,166 | -€2,350 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,385 | €15,963 | +€2,578 | +19.3% |
| Other operating charges | 640/8 | €899 | €963 | +€64 | +7.1% |
| Gross operating margin | 9900 | €58,994 | €40,688 | -€18,306 | -31.0% |
| Operating profit (loss) | 9901 | €24,194 | €5,596 | -€18,598 | -76.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €773 | €1,095 | +€322 | +41.7% |
| Recurring financial charges | 65 | €773 | €1,095 | +€322 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €23,421 | €4,502 | -€18,919 | -80.8% |
| Income taxes | 67/77 | €6,100 | €13,247 | +€7,147 | +117% |
| Profit (loss) for the period | 9904 | €17,321 | -€8,745 | -€26,066 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,321 | -€8,745 | -€26,066 |
Source: filed annual accounts (NBB), financial years ended 30 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.