FD Culinary Services: 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.
FD Culinary Services
Largest movements
- Cash +€21,703
up €21,703 (+133%), from €16,289 to €37,992
mainly Net result for the year (+€23,376) and Other debts (+€7,634)
- Tangible fixed assets -€2,643
down €2,643 (-28.4%), from €9,306 to €6,663
of which Leasing and similar rights: -€2,066
- Deferred charges and accrued income -€1,396
down €1,396 (-64.6%), from €2,162 to €765
- Receivables within one year -€938
down €938 (-31.4%), from €2,992 to €2,053
of which Other amounts receivable: -€962
- Profit (loss) carried forward +€8,376
up €8,376 (+63.2%), from €13,249 to €21,625
- Other debts +€7,634
up €7,634 (+58.8%), from €12,991 to €20,624
- Tax, wage and social debts +€2,911
up €2,911, from €0 to €2,911
of which Taxes: +€2,911
- Trade debts -€1,696
down €1,696 (-84.4%), from €2,008 to €312
- Advances received -€500
down €500 (-100%), from €500 to €0
- Gross operating margin +€15,252
up €15,252 (+85.8%), from €17,768 to €33,020
- Taxes +€5,136
up €5,136 (+470%), from €1,092 to €6,229
- Depreciation -€851
down €851 (-24.4%), from €3,494 to €2,643
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 | €30,748 | €47,473 | +€16,725 | +54.4% |
| Fixed assets | 21/28 | €9,306 | €6,663 | -€2,643 | -28.4% |
| Tangible fixed assets | 22/27 | €9,306 | €6,663 | -€2,643 | -28.4% |
| Plant, machinery and equipment | 23 | €226 | €0 | -€226 | -100% |
| Leasing and similar rights | 25 | €6,294 | €4,228 | -€2,066 | -32.8% |
| Other tangible fixed assets | 26 | €2,785 | €2,434 | -€351 | -12.6% |
| Current assets | 29/58 | €21,443 | €40,810 | +€19,368 | +90.3% |
| Amounts receivable within one year | 40/41 | €2,992 | €2,053 | -€938 | -31.4% |
| Trade receivables | 40 | €122 | €146 | +€23 | +19.2% |
| Other amounts receivable | 41 | €2,869 | €1,908 | -€962 | -33.5% |
| Cash at bank and in hand | 54/58 | €16,289 | €37,992 | +€21,703 | +133% |
| Deferred charges and accrued income | 490/1 | €2,162 | €765 | -€1,396 | -64.6% |
| Total equity and liabilities | 10/49 | €30,748 | €47,473 | +€16,725 | +54.4% |
| Equity | 10/15 | €15,249 | €23,625 | +€8,376 | +54.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,249 | €21,625 | +€8,376 | +63.2% |
| Amounts payable | 17/49 | €15,499 | €23,848 | +€8,349 | +53.9% |
| Amounts payable within one year | 42/48 | €15,499 | €23,848 | +€8,349 | +53.9% |
| Trade debts | 44 | €2,008 | €312 | -€1,696 | -84.4% |
| Suppliers | 440/4 | €2,008 | €312 | -€1,696 | -84.4% |
| Advances received on contracts in progress | 46 | €500 | €0 | -€500 | -100% |
| Taxes, remuneration and social security | 45 | €0 | €2,911 | +€2,911 | |
| Taxes | 450/3 | €0 | €2,911 | +€2,911 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,991 | €20,624 | +€7,634 | +58.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,494 | €2,643 | -€851 | -24.4% |
| Other operating charges | 640/8 | €807 | €655 | -€152 | -18.8% |
| Gross operating margin | 9900 | €17,768 | €33,020 | +€15,252 | +85.8% |
| Operating profit (loss) | 9901 | €13,466 | €29,721 | +€16,255 | +121% |
| Financial income | 75/76B | €8 | €16 | +€9 | +111% |
| Recurring financial income | 75 | €8 | €16 | +€9 | +111% |
| Financial charges | 65/66B | €131 | €133 | +€2 | +1.8% |
| Recurring financial charges | 65 | €131 | €133 | +€2 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €13,343 | €29,604 | +€16,261 | +122% |
| Income taxes | 67/77 | €1,092 | €6,229 | +€5,136 | +470% |
| Profit (loss) for the period | 9904 | €12,251 | €23,376 | +€11,125 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,251 | €23,376 | +€11,125 | +90.8% |
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 17 October 2026 via checked.be.