EASY 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.
EASY CUISINE
Largest movements
- Receivables within one year +€440,259
up €440,259 (+274%), from €160,709 to €600,967
- Stocks and contracts +€40,918
up €40,918 (+33.6%), from €121,836 to €162,754
- Tangible fixed assets -€18,740
down €18,740 (-24.0%), from €78,085 to €59,344
- Cash +€8,727
up €8,727 (+3,743%), from €233 to €8,960
mainly Advances received (+€262,589) and Trade debts (+€217,617)
- Advances received +€262,589
up €262,589 (+335%), from €78,413 to €341,002
- Trade debts +€217,617
up €217,617 (+237%), from €91,928 to €309,545
- Profit (loss) carried forward +€13,297
up €13,297 (+88.0%), from -€15,108 to -€1,811
- Debts after one year -€8,736
down €8,736 (-15.9%), from €54,905 to €46,168
of which Financial debts: -€8,736
- Tax, wage and social debts -€8,706
down €8,706 (-29.6%), from €29,400 to €20,694
- Gross operating margin +€25,998
up €25,998 (+101%), from €25,827 to €51,824
- Other operating charges -€4,909
down €4,909 (-83.4%), from €5,889 to €980
- Taxes +€4,238
up €4,238 (+302%), from €1,405 to €5,642
- Depreciation +€3,123
up €3,123 (+20.0%), from €15,617 to €18,740
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 | €366,263 | €837,427 | +€471,164 | +129% |
| Fixed assets | 21/28 | €83,485 | €64,744 | -€18,740 | -22.4% |
| Tangible fixed assets | 22/27 | €78,085 | €59,344 | -€18,740 | -24.0% |
| Furniture and vehicles | 24 | €78,085 | €59,344 | -€18,740 | -24.0% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €282,778 | €772,682 | +€489,904 | +173% |
| Stocks and contracts in progress | 3 | €121,836 | €162,754 | +€40,918 | +33.6% |
| Stocks | 30/36 | €121,836 | €162,754 | +€40,918 | +33.6% |
| Amounts receivable within one year | 40/41 | €160,709 | €600,967 | +€440,259 | +274% |
| Trade receivables | 40 | €160,709 | €600,967 | +€440,259 | +274% |
| Cash at bank and in hand | 54/58 | €233 | €8,960 | +€8,727 | +3,743% |
| Total equity and liabilities | 10/49 | €366,263 | €837,427 | +€471,164 | +129% |
| Equity | 10/15 | €5,352 | €18,649 | +€13,297 | +248% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€15,108 | -€1,811 | +€13,297 | +88.0% |
| Amounts payable | 17/49 | €360,911 | €818,777 | +€457,866 | +127% |
| Amounts payable after more than one year | 17 | €54,905 | €46,168 | -€8,736 | -15.9% |
| Financial debts | 170/4 | €49,655 | €40,918 | -€8,736 | -17.6% |
| Other amounts payable | 178/9 | €5,250 | €5,250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €306,006 | €772,609 | +€466,602 | +152% |
| Current portion of amounts payable after more than one year | 42 | €8,736 | €8,736 | = | 0.0% |
| Trade debts | 44 | €91,928 | €309,545 | +€217,617 | +237% |
| Suppliers | 440/4 | €91,928 | €309,545 | +€217,617 | +237% |
| Advances received on contracts in progress | 46 | €78,413 | €341,002 | +€262,589 | +335% |
| Taxes, remuneration and social security | 45 | €29,400 | €20,694 | -€8,706 | -29.6% |
| Taxes | 450/3 | €29,400 | €20,694 | -€8,706 | -29.6% |
| Other amounts payable | 47/48 | €97,529 | €92,631 | -€4,898 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,617 | €18,740 | +€3,123 | +20.0% |
| Other operating charges | 640/8 | €5,889 | €980 | -€4,909 | -83.4% |
| Gross operating margin | 9900 | €25,827 | €51,824 | +€25,998 | +101% |
| Operating profit (loss) | 9901 | €4,321 | €32,104 | +€27,783 | +643% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,770 | €3,164 | +€395 | +14.2% |
| Recurring financial charges | 65 | €2,770 | €3,164 | +€395 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €1,552 | €28,940 | +€27,388 | +1,765% |
| Income taxes | 67/77 | €1,405 | €5,642 | +€4,238 | +302% |
| Profit (loss) for the period | 9904 | €147 | €23,297 | +€23,150 | +15,708% |
| Profit (loss) for the period to be appropriated | 9905 | €147 | €23,297 | +€23,150 | +15,708% |
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 26 October 2026 via checked.be.