Fresh Chef: what changed
Two fiscal 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.
What changed
Fresh Chef
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€209,564
2024 · €391,651-€182,087
Equity
€2.8m
2024 · €2.6m+€209,564
Cash
€2.5m
2024 · €2.6m-€118,466
Balance sheet total
€8.3m
2024 · €7.7m+€627,520
Largest movements
Assets
- Stocks and contracts +€549,953
up €549,953 (+44.8%), from €1.2m to €1.8m
- Deferred charges and accrued income +€237,080
up €237,080 (+108.7%), from €218,026 to €455,105
- Tangible fixed assets -€162,492
down €162,492 (-8.1%), from €2.0m to €1.8m
of which Leasing and similar rights: -€313,584
- Cash -€118,466
down €118,466 (-4.5%), from €2.6m to €2.5m
mainly Investment in fixed assets (net) (-€1.1m) and Stocks and contracts (-€549,953)
- Intangible fixed assets +€94,540
up €94,540 (+10.5%), from €903,021 to €997,561
Equity and liabilities
- Trade debts +€841,107
up €841,107 (+40.6%), from €2.1m to €2.9m
- Debts after one year -€350,269
down €350,269 (-31.0%), from €1.1m to €777,995
of which Financial debts: -€227,341
- Current portion of long-term debt -€276,314
down €276,314 (-38.2%), from €724,080 to €447,767
- Tax, wage and social debts +€225,468
up €225,468 (+23.2%), from €972,544 to €1.2m
of which Taxes: +€130,078
- Profit (loss) carried forward +€209,564
up €209,564 (+2.1%), from -€10.0m to -€9.8m
Income statement
- Turnover +€3.0m
up €3.0m (+14.5%), from €21.0m to €24.0m
- Services and other goods +€2.7m
up €2.7m (+26.6%), from €10.0m to €12.6m
- Staff costs +€462,720
up €462,720 (+15.3%), from €3.0m to €3.5m
- Goods and materials +€446,062
up €446,062 (+7.6%), from €5.8m to €6.3m
of which Purchases: +€791,936
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.
Result 2024
€391,651
Turnover
+€3.0m
Other operating income
+€143,504
Goods and materials
-€446,062
Services and other goods
-€2.7m
Staff costs
-€462,720
Depreciation
-€127,060
Write-downs
+€4,541
Other operating charges
-€523
Other operating items
+€375,630
Financial income
-€6,715
Financial charges
-€49,255
Taxes
-€664
Result 2025
€209,564
Cash bridge derived
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.
From operations
+€1.6m
Investment
-€1.1m
Financing
-€625,045
Cash 2024
€2.6m
From operations (derived)
+€1.6m
Net result for the year
+€209,564
Depreciation
+€1.2m
Stocks and contracts
-€549,953
Receivables within one year
-€47,184
Deferred charges and accrued income
-€237,080
Trade debts
+€841,107
Tax, wage and social debts
+€225,468
Accrued charges and deferred income
-€23,575
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Financing
-€625,045
Debts after one year
-€350,269
Current portion of long-term debt
-€276,314
Short-term financial debts
+€1,538
Cash 2025
€2.5m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,691,375 | €8,318,895 | +€627,520 | +8.2% |
| Fixed assets | 21/28 | €2,965,552 | €2,877,319 | -€88,232 | -3.0% |
| Intangible fixed assets | 21 | €903,021 | €997,561 | +€94,540 | +10.5% |
| Tangible fixed assets | 22/27 | €1,994,048 | €1,831,556 | -€162,492 | -8.1% |
| Land and buildings | 22 | €622,721 | €455,268 | -€167,452 | -26.9% |
| Plant, machinery and equipment | 23 | €308,449 | €311,632 | +€3,183 | +1.0% |
| Furniture and vehicles | 24 | €343,801 | €662,638 | +€318,836 | +92.7% |
| Leasing and similar rights | 25 | €711,501 | €397,917 | -€313,584 | -44.1% |
| Other tangible fixed assets | 26 | €7,575 | €4,101 | -€3,475 | -45.9% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €68,483 | €48,203 | -€20,280 | -29.6% |
| Other financial fixed assets | 284/8 | €68,483 | €48,203 | -€20,280 | -29.6% |
| Amounts receivable and cash guarantees | 285/8 | €68,483 | €48,203 | -€20,280 | -29.6% |
| Current assets | 29/58 | €4,725,823 | €5,441,575 | +€715,752 | +15.1% |
| Stocks and contracts in progress | 3 | €1,226,853 | €1,776,806 | +€549,953 | +44.8% |
| Stocks | 30/36 | €1,226,853 | €1,776,806 | +€549,953 | +44.8% |
| Raw materials and consumables | 30/31 | €898,663 | €1,399,737 | +€501,075 | +55.8% |
| Finished goods | 33 | €155,612 | €186,498 | +€30,887 | +19.8% |
| Goods purchased for resale | 34 | €172,579 | €190,570 | +€17,992 | +10.4% |
| Amounts receivable within one year | 40/41 | €676,102 | €723,286 | +€47,184 | +7.0% |
| Trade receivables | 40 | €454,264 | €561,982 | +€107,718 | +23.7% |
| Other amounts receivable | 41 | €221,838 | €161,304 | -€60,534 | -27.3% |
| Cash at bank and in hand | 54/58 | €2,604,843 | €2,486,378 | -€118,466 | -4.5% |
| Deferred charges and accrued income | 490/1 | €218,026 | €455,105 | +€237,080 | +108.7% |
| Total equity and liabilities | 10/49 | €7,691,375 | €8,318,895 | +€627,520 | +8.2% |
| Equity | 10/15 | €2,593,106 | €2,802,670 | +€209,564 | +8.1% |
| Contributions | 10/11 | €12,608,738 | €12,608,738 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,015,632 | -€9,806,068 | +€209,564 | +2.1% |
| Amounts payable | 17/49 | €5,098,269 | €5,516,225 | +€417,956 | +8.2% |
| Amounts payable after more than one year | 17 | €1,128,265 | €777,995 | -€350,269 | -31.0% |
| Financial debts | 170/4 | €778,675 | €551,334 | -€227,341 | -29.2% |
| Leasing and similar obligations | 172 | €342,097 | €130,083 | -€212,014 | -62.0% |
| Credit institutions | 173 | €436,578 | €421,251 | -€15,327 | -3.5% |
| Other amounts payable | 178/9 | €349,590 | €226,661 | -€122,929 | -35.2% |
| Amounts payable within one year | 42/48 | €3,911,741 | €4,703,541 | +€791,800 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €724,080 | €447,767 | -€276,314 | -38.2% |
| Financial debts | 43 | €145,822 | €147,360 | +€1,538 | +1.1% |
| Other loans | 439 | €145,822 | €147,360 | +€1,538 | +1.1% |
| Trade debts | 44 | €2,069,295 | €2,910,403 | +€841,107 | +40.6% |
| Suppliers | 440/4 | €2,069,295 | €2,910,403 | +€841,107 | +40.6% |
| Taxes, remuneration and social security | 45 | €972,544 | €1,198,012 | +€225,468 | +23.2% |
| Taxes | 450/3 | €684,995 | €815,073 | +€130,078 | +19.0% |
| Remuneration and social security | 454/9 | €287,548 | €382,938 | +€95,390 | +33.2% |
| Accrued charges and deferred income | 492/3 | €58,263 | €34,688 | -€23,575 | -40.5% |
| Operating income | 70/76A | €21,116,322 | €24,374,385 | +€3.3m | +15.4% |
| Turnover | 70 | €20,970,646 | €24,016,173 | +€3.0m | +14.5% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€38,146 | €30,887 | +€69,032 | |
| Other operating income | 74 | €183,822 | €327,326 | +€143,504 | +78.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €20,300,861 | €23,684,377 | +€3.4m | +16.7% |
| Goods for resale, raw materials and consumables | 60 | €5,845,559 | €6,291,621 | +€446,062 | +7.6% |
| Purchases | 600/8 | €6,018,751 | €6,810,687 | +€791,936 | +13.2% |
| Change in stocks: decrease (increase) | 609 | -€173,192 | -€519,066 | -€345,874 | -199.7% |
| Services and other goods | 61 | €9,991,204 | €12,649,494 | +€2.7m | +26.6% |
| Remuneration, social security and pensions | 62 | €3,014,976 | €3,477,696 | +€462,720 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,065,359 | €1,192,419 | +€127,060 | +11.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,963 | -€1,578 | -€4,541 | |
| Other operating charges | 640/8 | €74,202 | €74,725 | +€523 | +0.7% |
| Non-recurring operating charges | 66A | €306,598 | €0 | -€306,598 | -100.0% |
| Operating profit (loss) | 9901 | €815,461 | €690,008 | -€125,453 | -15.4% |
| Financial income | 75/76B | €10,488 | €3,773 | -€6,715 | -64.0% |
| Recurring financial income | 75 | €10,488 | €3,773 | -€6,715 | -64.0% |
| Income from current assets | 751 | €9,047 | €0 | -€9,047 | -100.0% |
| Other financial income | 752/9 | €1,441 | €3,773 | +€2,332 | +161.9% |
| Financial charges | 65/66B | €431,432 | €480,688 | +€49,255 | +11.4% |
| Recurring financial charges | 65 | €431,432 | €480,688 | +€49,255 | +11.4% |
| Debt charges | 650 | €63,592 | €62,407 | -€1,185 | -1.9% |
| Other financial charges | 652/9 | €367,840 | €418,281 | +€50,440 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €394,516 | €213,093 | -€181,423 | -46.0% |
| Income taxes | 67/77 | €2,865 | €3,530 | +€664 | +23.2% |
| Taxes | 670/3 | €2,869 | €3,530 | +€661 | +23.0% |
| Tax adjustments and reversals of tax provisions | 77 | €4 | €0 | -€4 | -100.0% |
| Profit (loss) for the period | 9904 | €391,651 | €209,564 | -€182,087 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €391,651 | €209,564 | -€182,087 | -46.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.