FIN GOURMET: 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.
FIN GOURMET
Largest movements
- Receivables within one year +€64,938
up €64,938 (+40.0%), from €162,177 to €227,115
of which Other amounts receivable: +€43,319
- Tangible fixed assets -€7,719
down €7,719 (-14.6%), from €53,025 to €45,306
- Profit (loss) carried forward +€37,554
up €37,554 (+28.9%), from €129,836 to €167,390
- Tax, wage and social debts +€24,147
up €24,147 (+39.6%), from €60,938 to €85,085
- Trade debts -€5,541
down €5,541 (-49.4%), from €11,227 to €5,686
- Gross operating margin +€86,787
up €86,787, from -€23,267 to €63,520
- Turnover +€83,697
up €83,697 (+287%), from €29,188 to €112,885
- Other operating charges -€64,552
down €64,552 (-95.6%), from €67,493 to €2,941
- Taxes -€46,248
down €46,248 (-75.9%), from €60,938 to €14,689
- Purchases and services -€6,666
down €6,666 (-11.9%), from €56,031 to €49,365
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 | €230,459 | €286,619 | +€56,161 | +24.4% |
| Fixed assets | 21/28 | €53,025 | €45,306 | -€7,719 | -14.6% |
| Tangible fixed assets | 22/27 | €53,025 | €45,306 | -€7,719 | -14.6% |
| Plant, machinery and equipment | 23 | €20,933 | €17,767 | -€3,166 | -15.1% |
| Furniture and vehicles | 24 | €11,690 | €9,773 | -€1,917 | -16.4% |
| Other tangible fixed assets | 26 | €20,402 | €17,766 | -€2,637 | -12.9% |
| Current assets | 29/58 | €177,433 | €241,313 | +€63,880 | +36.0% |
| Amounts receivable within one year | 40/41 | €162,177 | €227,115 | +€64,938 | +40.0% |
| Trade receivables | 40 | €5,027 | €26,646 | +€21,619 | +430% |
| Other amounts receivable | 41 | €157,149 | €200,469 | +€43,319 | +27.6% |
| Cash at bank and in hand | 54/58 | €1,287 | €218 | -€1,069 | -83.1% |
| Deferred charges and accrued income | 490/1 | €13,970 | €13,981 | +€11 | +0.1% |
| Total equity and liabilities | 10/49 | €230,459 | €286,619 | +€56,161 | +24.4% |
| Equity | 10/15 | €153,675 | €191,229 | +€37,554 | +24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,239 | €5,239 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,239 | €5,239 | = | 0.0% |
| Legal reserve | 130 | €5,239 | €5,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,836 | €167,390 | +€37,554 | +28.9% |
| Amounts payable | 17/49 | €76,784 | €95,391 | +€18,607 | +24.2% |
| Amounts payable within one year | 42/48 | €76,784 | €95,391 | +€18,607 | +24.2% |
| Financial debts | 43 | €4,620 | €4,620 | = | 0.0% |
| Credit institutions | 430/8 | €4,620 | €4,620 | = | 0.0% |
| Trade debts | 44 | €11,227 | €5,686 | -€5,541 | -49.4% |
| Suppliers | 440/4 | €11,227 | €5,686 | -€5,541 | -49.4% |
| Taxes, remuneration and social security | 45 | €60,938 | €85,085 | +€24,147 | +39.6% |
| Taxes | 450/3 | €60,938 | €85,085 | +€24,147 | +39.6% |
| Turnover | 70 | €29,188 | €112,885 | +€83,697 | +287% |
| Goods, raw materials, services and sundry goods | 60/61 | €56,031 | €49,365 | -€6,666 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,308 | €7,719 | -€588 | -7.1% |
| Other operating charges | 640/8 | €67,493 | €2,941 | -€64,552 | -95.6% |
| Gross operating margin | 9900 | -€23,267 | €63,520 | +€86,787 | |
| Operating profit (loss) | 9901 | -€99,068 | €52,859 | +€151,927 | |
| Financial charges | 65/66B | €500 | €616 | +€116 | +23.3% |
| Recurring financial charges | 65 | €500 | €616 | +€116 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | -€99,567 | €52,243 | +€151,811 | |
| Transfer from deferred taxes | 780 | €151,334 | - | -€151,334 | |
| Income taxes | 67/77 | €60,938 | €14,689 | -€46,248 | -75.9% |
| Profit (loss) for the period | 9904 | -€9,171 | €37,554 | +€46,725 | |
| Transfer from tax-exempt reserves | 789 | €454,002 | - | -€454,002 | |
| Profit (loss) for the period to be appropriated | 9905 | €444,831 | €37,554 | -€407,277 | -91.6% |
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 1 November 2026 via checked.be.