LA CUISINE GRAPHIQUE: 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.
LA CUISINE GRAPHIQUE
Largest movements
- Receivables within one year +€10,126
up €10,126 (+106%), from €9,572 to €19,697
of which Trade receivables: +€10,126
- Tangible fixed assets -€1,005
down €1,005 (-10.0%), from €10,058 to €9,053
of which Furniture and vehicles: -€758
- Cash +€487
up €487 (+6.1%), from €8,011 to €8,498
mainly Net result for the year (+€8,670) and Depreciation (+€1,872)
- Profit (loss) carried forward +€8,670
up €8,670, from -€6,131 to €2,540
- Trade debts +€1,060
up €1,060 (+101%), from €1,048 to €2,107
- Other debts +€803
up €803 (+25.4%), from €3,157 to €3,960
- Current portion of long-term debt -€649
down €649 (-56.5%), from €1,149 to €500
- Debts after one year -€500
no longer reported in 2025 (was €500)
- Gross operating margin +€12,383
up €12,383 (+231%), from €5,368 to €17,751
- Taxes +€4,183
up €4,183 (+204%), from €2,053 to €6,235
- Other operating charges -€644
down €644 (-58.7%), from €1,096 to €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 | €27,714 | €37,321 | +€9,608 | +34.7% |
| Fixed assets | 21/28 | €10,131 | €9,126 | -€1,005 | -9.9% |
| Tangible fixed assets | 22/27 | €10,058 | €9,053 | -€1,005 | -10.0% |
| Plant, machinery and equipment | 23 | €1,075 | €828 | -€247 | -23.0% |
| Furniture and vehicles | 24 | €8,983 | €8,225 | -€758 | -8.4% |
| Financial fixed assets | 28 | €73 | €73 | = | 0.0% |
| Current assets | 29/58 | €17,582 | €28,195 | +€10,613 | +60.4% |
| Amounts receivable within one year | 40/41 | €9,572 | €19,697 | +€10,126 | +106% |
| Trade receivables | 40 | €6,624 | €16,750 | +€10,126 | +153% |
| Other amounts receivable | 41 | €2,947 | €2,947 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,011 | €8,498 | +€487 | +6.1% |
| Total equity and liabilities | 10/49 | €27,714 | €37,321 | +€9,608 | +34.7% |
| Equity | 10/15 | €15,869 | €24,540 | +€8,670 | +54.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,131 | €2,540 | +€8,670 | |
| Amounts payable | 17/49 | €11,844 | €12,782 | +€937 | +7.9% |
| Amounts payable after more than one year | 17 | €500 | - | -€500 | |
| Financial debts | 170/4 | €500 | - | -€500 | |
| Amounts payable within one year | 42/48 | €11,344 | €12,782 | +€1,438 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €1,149 | €500 | -€649 | -56.5% |
| Financial debts | 43 | €1,496 | €1,517 | +€21 | +1.4% |
| Credit institutions | 430/8 | €1,496 | €1,517 | +€21 | +1.4% |
| Trade debts | 44 | €1,048 | €2,107 | +€1,060 | +101% |
| Suppliers | 440/4 | €1,048 | €2,107 | +€1,060 | +101% |
| Taxes, remuneration and social security | 45 | €4,494 | €4,698 | +€204 | +4.5% |
| Taxes | 450/3 | €4,494 | €4,698 | +€204 | +4.5% |
| Other amounts payable | 47/48 | €3,157 | €3,960 | +€803 | +25.4% |
| Non-recurring operating income | 76A | - | €2,356 | +€2,356 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,746 | €1,872 | +€127 | +7.3% |
| Other operating charges | 640/8 | €1,096 | €452 | -€644 | -58.7% |
| Gross operating margin | 9900 | €5,368 | €17,751 | +€12,383 | +231% |
| Operating profit (loss) | 9901 | €2,526 | €15,426 | +€12,900 | +511% |
| Financial charges | 65/66B | €589 | €521 | -€68 | -11.6% |
| Recurring financial charges | 65 | €589 | €521 | -€68 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €1,937 | €14,905 | +€12,968 | +669% |
| Income taxes | 67/77 | €2,053 | €6,235 | +€4,183 | +204% |
| Profit (loss) for the period | 9904 | -€116 | €8,670 | +€8,786 | |
| Profit (loss) for the period to be appropriated | 9905 | -€116 | €8,670 | +€8,786 |
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 24 October 2026 via checked.be.