ON CUISINE: 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.
ON CUISINE
Largest movements
- Tangible fixed assets -€10,863
down €10,863 (-20.3%), from €53,454 to €42,591
of which Other tangible fixed assets: -€8,282
- Cash +€3,121
up €3,121 (+333%), from €938 to €4,060
mainly Depreciation (+€10,863) and Other debts (+€4,496)
- Debts after one year -€10,119
down €10,119 (-23.2%), from €43,700 to €33,581
- Other debts +€4,496
up €4,496 (+7.1%), from €63,120 to €67,616
- Accrued charges and deferred income -€2,700
down €2,700 (-75.5%), from €3,575 to €875
- Advances received +€2,200
new in 2025: €2,200
- Profit (loss) carried forward -€1,433
down €1,433 (-2.0%), from -€72,285 to -€73,718
- Other operating charges -€14,260
down €14,260 (-95.6%), from €14,912 to €652
- Gross operating margin -€7,686
down €7,686 (-41.7%), from €18,423 to €10,737
- Depreciation -€2,998
down €2,998 (-21.6%), from €13,861 to €10,863
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 | €54,988 | €47,410 | -€7,578 | -13.8% |
| Fixed assets | 21/28 | €53,454 | €42,591 | -€10,863 | -20.3% |
| Tangible fixed assets | 22/27 | €53,454 | €42,591 | -€10,863 | -20.3% |
| Plant, machinery and equipment | 23 | €1,041 | €0 | -€1,041 | -100% |
| Furniture and vehicles | 24 | €8,057 | €6,516 | -€1,541 | -19.1% |
| Other tangible fixed assets | 26 | €44,356 | €36,074 | -€8,282 | -18.7% |
| Current assets | 29/58 | €1,534 | €4,819 | +€3,285 | +214% |
| Amounts receivable within one year | 40/41 | - | €145 | +€145 | |
| Trade receivables | 40 | - | €145 | +€145 | |
| Cash at bank and in hand | 54/58 | €938 | €4,060 | +€3,121 | +333% |
| Deferred charges and accrued income | 490/1 | €595 | €614 | +€18 | +3.1% |
| Total equity and liabilities | 10/49 | €54,988 | €47,410 | -€7,578 | -13.8% |
| Equity | 10/15 | -€66,085 | -€67,518 | -€1,433 | -2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,285 | -€73,718 | -€1,433 | -2.0% |
| Amounts payable | 17/49 | €121,073 | €114,927 | -€6,146 | -5.1% |
| Amounts payable after more than one year | 17 | €43,700 | €33,581 | -€10,119 | -23.2% |
| Financial debts | 170/4 | €43,700 | €33,581 | -€10,119 | -23.2% |
| Amounts payable within one year | 42/48 | €73,798 | €80,471 | +€6,674 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €10,021 | €10,119 | +€99 | +1.0% |
| Trade debts | 44 | €657 | €516 | -€142 | -21.5% |
| Suppliers | 440/4 | €657 | €516 | -€142 | -21.5% |
| Advances received on contracts in progress | 46 | - | €2,200 | +€2,200 | |
| Taxes, remuneration and social security | 45 | - | €21 | +€21 | |
| Taxes | 450/3 | - | €21 | +€21 | |
| Other amounts payable | 47/48 | €63,120 | €67,616 | +€4,496 | +7.1% |
| Accrued charges and deferred income | 492/3 | €3,575 | €875 | -€2,700 | -75.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,861 | €10,863 | -€2,998 | -21.6% |
| Other operating charges | 640/8 | €14,912 | €652 | -€14,260 | -95.6% |
| Gross operating margin | 9900 | €18,423 | €10,737 | -€7,686 | -41.7% |
| Operating profit (loss) | 9901 | -€10,351 | -€778 | +€9,573 | +92.5% |
| Financial charges | 65/66B | €817 | €655 | -€163 | -19.9% |
| Recurring financial charges | 65 | €817 | €655 | -€163 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,168 | -€1,433 | +€9,735 | +87.2% |
| Profit (loss) for the period | 9904 | -€11,168 | -€1,433 | +€9,735 | +87.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,168 | -€1,433 | +€9,735 | +87.2% |
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 26 October 2026 via checked.be.