GOURMET PASSION: 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.
GOURMET PASSION
Largest movements
- Receivables after one year +€68,000
up €68,000 (+21.3%), from €320,000 to €388,000
- Tangible fixed assets -€37,251
down €37,251 (-98.7%), from €37,742 to €492
- Cash +€25,822
up €25,822 (+156%), from €16,592 to €42,415
mainly Net result for the year (+€84,327) and Other debts (+€75,233)
- Receivables within one year +€15,197
up €15,197 (+53.7%), from €28,288 to €43,485
of which Trade receivables: +€17,730
- Other debts +€75,233
up €75,233 (+290%), from €25,903 to €101,136
- Reserves -€21,673
down €21,673 (-7.5%), from €290,635 to €268,962
- Tax, wage and social debts +€20,465
up €20,465 (+47.4%), from €43,177 to €63,642
- Gross operating margin +€44,163
up €44,163 (+49.6%), from €88,967 to €133,129
- Depreciation -€12,894
down €12,894 (-74.1%), from €17,390 to €4,496
- Taxes +€5,689
up €5,689 (+16.7%), from €34,095 to €39,784
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 | €402,623 | €474,392 | +€71,769 | +17.8% |
| Fixed assets | 21/28 | €37,742 | €492 | -€37,251 | -98.7% |
| Tangible fixed assets | 22/27 | €37,742 | €492 | -€37,251 | -98.7% |
| Furniture and vehicles | 24 | €37,742 | €492 | -€37,251 | -98.7% |
| Current assets | 29/58 | €364,881 | €473,900 | +€109,020 | +29.9% |
| Amounts receivable after more than one year | 29 | €320,000 | €388,000 | +€68,000 | +21.3% |
| Other amounts receivable | 291 | €320,000 | €388,000 | +€68,000 | +21.3% |
| Amounts receivable within one year | 40/41 | €28,288 | €43,485 | +€15,197 | +53.7% |
| Trade receivables | 40 | €11,190 | €28,920 | +€17,730 | +158% |
| Other amounts receivable | 41 | €17,098 | €14,565 | -€2,533 | -14.8% |
| Cash at bank and in hand | 54/58 | €16,592 | €42,415 | +€25,822 | +156% |
| Total equity and liabilities | 10/49 | €402,623 | €474,392 | +€71,769 | +17.8% |
| Equity | 10/15 | €320,915 | €299,242 | -€21,673 | -6.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €290,635 | €268,962 | -€21,673 | -7.5% |
| Distributable reserves | 133 | €290,635 | €268,962 | -€21,673 | -7.5% |
| Profit (loss) carried forward | 14 | €280 | €280 | = | 0.0% |
| Amounts payable | 17/49 | €81,708 | €175,150 | +€93,442 | +114% |
| Amounts payable within one year | 42/48 | €81,708 | €175,150 | +€93,442 | +114% |
| Current portion of amounts payable after more than one year | 42 | €6,802 | €6,782 | -€20 | -0.3% |
| Trade debts | 44 | €5,826 | €3,590 | -€2,237 | -38.4% |
| Suppliers | 440/4 | €5,826 | €3,590 | -€2,237 | -38.4% |
| Taxes, remuneration and social security | 45 | €43,177 | €63,642 | +€20,465 | +47.4% |
| Taxes | 450/3 | €43,177 | €63,642 | +€20,465 | +47.4% |
| Other amounts payable | 47/48 | €25,903 | €101,136 | +€75,233 | +290% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,390 | €4,496 | -€12,894 | -74.1% |
| Other operating charges | 640/8 | €2,804 | €2,680 | -€124 | -4.4% |
| Non-recurring operating charges | 66A | - | €1,755 | +€1,755 | |
| Gross operating margin | 9900 | €88,967 | €133,129 | +€44,163 | +49.6% |
| Operating profit (loss) | 9901 | €68,773 | €124,199 | +€55,426 | +80.6% |
| Financial income | 75/76B | €4,013 | €5,310 | +€1,298 | +32.3% |
| Recurring financial income | 75 | €4,013 | €5,310 | +€1,298 | +32.3% |
| Financial charges | 65/66B | €5,221 | €5,398 | +€177 | +3.4% |
| Recurring financial charges | 65 | €5,221 | €5,398 | +€177 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €67,564 | €124,111 | +€56,547 | +83.7% |
| Income taxes | 67/77 | €34,095 | €39,784 | +€5,689 | +16.7% |
| Profit (loss) for the period | 9904 | €33,469 | €84,327 | +€50,858 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €33,469 | €84,327 | +€50,858 | +152% |
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 28 October 2026 via checked.be.