FALK 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.
FALK CULINAIR
Largest movements
- Cash -€134,629
down €134,629 (-61.3%), from €219,789 to €85,161
mainly Investment in fixed assets (net) (-€71,057) and Receivables within one year (-€61,293)
- Receivables within one year +€61,293
up €61,293 (+58.4%), from €104,921 to €166,214
of which Trade receivables: +€46,172
- Tangible fixed assets +€49,565
up €49,565 (+124%), from €40,011 to €89,575
of which Furniture and vehicles: +€43,319
- Advances received -€37,315
no longer reported in 2025 (was €37,315)
- Debts after one year -€29,042
down €29,042 (-23.8%), from €121,857 to €92,815
- Trade debts +€23,775
up €23,775 (+25.2%), from €94,292 to €118,067
- Tax, wage and social debts +€11,657
up €11,657 (+27.9%), from €41,770 to €53,427
of which Remuneration and social security: +€11,703
- Profit (loss) carried forward +€7,874
up €7,874 (+5.0%), from €158,120 to €165,994
- Gross operating margin +€76,841
up €76,841 (+34.0%), from €226,271 to €303,113
- Staff costs +€58,570
up €58,570 (+28.9%), from €202,495 to €261,065
- Depreciation +€13,202
up €13,202 (+159%), from €8,290 to €21,492
- Financial charges +€10,313
up €10,313 (+165%), from €6,249 to €16,562
- Financial income -€5,572
down €5,572 (-32.7%), from €17,025 to €11,452
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 | €626,652 | €607,206 | -€19,447 | -3.1% |
| Fixed assets | 21/28 | €40,011 | €89,575 | +€49,565 | +124% |
| Tangible fixed assets | 22/27 | €40,011 | €89,575 | +€49,565 | +124% |
| Land and buildings | 22 | €34,740 | €30,171 | -€4,568 | -13.2% |
| Plant, machinery and equipment | 23 | €1,807 | €12,620 | +€10,814 | +599% |
| Furniture and vehicles | 24 | €3,464 | €46,784 | +€43,319 | +1,250% |
| Current assets | 29/58 | €586,642 | €517,630 | -€69,011 | -11.8% |
| Stocks and contracts in progress | 3 | €260,545 | €265,074 | +€4,529 | +1.7% |
| Stocks | 30/36 | €260,545 | €265,074 | +€4,529 | +1.7% |
| Amounts receivable within one year | 40/41 | €104,921 | €166,214 | +€61,293 | +58.4% |
| Trade receivables | 40 | €87,110 | €133,283 | +€46,172 | +53.0% |
| Other amounts receivable | 41 | €17,811 | €32,932 | +€15,121 | +84.9% |
| Cash at bank and in hand | 54/58 | €219,789 | €85,161 | -€134,629 | -61.3% |
| Deferred charges and accrued income | 490/1 | €1,386 | €1,182 | -€205 | -14.8% |
| Total equity and liabilities | 10/49 | €626,652 | €607,206 | -€19,447 | -3.1% |
| Equity | 10/15 | €303,275 | €311,149 | +€7,874 | +2.6% |
| Contributions | 10/11 | €102,000 | €102,000 | = | 0.0% |
| Capital | 10 | €102,000 | €102,000 | = | 0.0% |
| Issued capital | 100 | €102,000 | €102,000 | = | 0.0% |
| Reserves | 13 | €43,155 | €43,155 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,242 | €10,242 | = | 0.0% |
| Legal reserve | 130 | €10,200 | €10,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €42 | €42 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,484 | €31,484 | = | 0.0% |
| Distributable reserves | 133 | €1,429 | €1,429 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158,120 | €165,994 | +€7,874 | +5.0% |
| Amounts payable | 17/49 | €323,378 | €296,057 | -€27,321 | -8.4% |
| Amounts payable after more than one year | 17 | €121,857 | €92,815 | -€29,042 | -23.8% |
| Financial debts | 170/4 | €121,857 | €92,815 | -€29,042 | -23.8% |
| Amounts payable within one year | 42/48 | €201,520 | €202,916 | +€1,395 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €28,143 | €31,421 | +€3,279 | +11.6% |
| Trade debts | 44 | €94,292 | €118,067 | +€23,775 | +25.2% |
| Suppliers | 440/4 | €94,292 | €118,067 | +€23,775 | +25.2% |
| Advances received on contracts in progress | 46 | €37,315 | - | -€37,315 | |
| Taxes, remuneration and social security | 45 | €41,770 | €53,427 | +€11,657 | +27.9% |
| Taxes | 450/3 | €10,687 | €10,640 | -€47 | -0.4% |
| Remuneration and social security | 454/9 | €31,083 | €42,787 | +€11,703 | +37.7% |
| Accrued charges and deferred income | 492/3 | - | €326 | +€326 | |
| Remuneration, social security and pensions | 62 | €202,495 | €261,065 | +€58,570 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,290 | €21,492 | +€13,202 | +159% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,006 | +€1,006 | |
| Other operating charges | 640/8 | €1,341 | €1,065 | -€277 | -20.6% |
| Non-recurring operating charges | 66A | €6 | €2 | -€4 | -66.0% |
| Gross operating margin | 9900 | €226,271 | €303,113 | +€76,841 | +34.0% |
| Operating profit (loss) | 9901 | €14,138 | €18,482 | +€4,344 | +30.7% |
| Financial income | 75/76B | €17,025 | €11,452 | -€5,572 | -32.7% |
| Recurring financial income | 75 | €17,025 | €11,452 | -€5,572 | -32.7% |
| Financial charges | 65/66B | €6,249 | €16,562 | +€10,313 | +165% |
| Recurring financial charges | 65 | €6,249 | €16,562 | +€10,313 | +165% |
| Profit (loss) for the period before taxes | 9903 | €24,914 | €13,372 | -€11,541 | -46.3% |
| Income taxes | 67/77 | €7,645 | €5,498 | -€2,147 | -28.1% |
| Profit (loss) for the period | 9904 | €17,269 | €7,874 | -€9,394 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,269 | €7,874 | -€9,394 | -54.4% |
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 27 October 2026 via checked.be.