Passion & Gourmandises: 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.
Passion & Gourmandises
Largest movements
- Tangible fixed assets +€10,459
up €10,459 (+361%), from €2,895 to €13,355
of which Furniture and vehicles: +€11,140
- Cash -€5,449
down €5,449 (-70.5%), from €7,733 to €2,284
mainly Investment in fixed assets (net) (-€12,397) and Tax, wage and social debts (-€1,763)
- Receivables within one year -€2,595
down €2,595 (-72.7%), from €3,570 to €975
of which Other amounts receivable: -€2,799
- Deferred charges and accrued income +€1,625
new in 2025: €1,625
- Intangible fixed assets -€700
down €700 (-10.5%), from €6,652 to €5,952
- Other debts +€3,031
up €3,031 (+541%), from €560 to €3,591
- Trade debts +€2,937
up €2,937 (+101%), from €2,922 to €5,859
- Tax, wage and social debts -€1,763
down €1,763 (-42.0%), from €4,199 to €2,436
of which Taxes: -€3,599
- Profit (loss) carried forward -€866
down €866 (-6.4%), from €13,426 to €12,561
- Gross operating margin -€17,542
down €17,542 (-85.4%), from €20,530 to €2,988
- Taxes -€3,083
down €3,083 (-91.8%), from €3,359 to €276
- Depreciation +€1,780
up €1,780 (+208%), from €857 to €2,638
- Financial charges -€1,027
down €1,027 (-57.8%), from €1,777 to €751
- Other operating charges -€228
down €228 (-54.6%), from €419 to €190
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 | €24,107 | €27,447 | +€3,340 | +13.9% |
| Fixed assets | 21/28 | €9,547 | €19,307 | +€9,759 | +102% |
| Intangible fixed assets | 21 | €6,652 | €5,952 | -€700 | -10.5% |
| Tangible fixed assets | 22/27 | €2,895 | €13,355 | +€10,459 | +361% |
| Plant, machinery and equipment | 23 | €2,895 | €2,215 | -€681 | -23.5% |
| Furniture and vehicles | 24 | - | €11,140 | +€11,140 | |
| Current assets | 29/58 | €14,560 | €8,140 | -€6,420 | -44.1% |
| Stocks and contracts in progress | 3 | €3,257 | €3,257 | = | 0.0% |
| Stocks | 30/36 | €3,257 | €3,257 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,570 | €975 | -€2,595 | -72.7% |
| Trade receivables | 40 | - | €204 | +€204 | |
| Other amounts receivable | 41 | €3,570 | €771 | -€2,799 | -78.4% |
| Cash at bank and in hand | 54/58 | €7,733 | €2,284 | -€5,449 | -70.5% |
| Deferred charges and accrued income | 490/1 | - | €1,625 | +€1,625 | |
| Total equity and liabilities | 10/49 | €24,107 | €27,447 | +€3,340 | +13.9% |
| Equity | 10/15 | €16,426 | €15,561 | -€866 | -5.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,426 | €12,561 | -€866 | -6.4% |
| Amounts payable | 17/49 | €7,681 | €11,886 | +€4,205 | +54.7% |
| Amounts payable within one year | 42/48 | €7,681 | €11,886 | +€4,205 | +54.7% |
| Trade debts | 44 | €2,922 | €5,859 | +€2,937 | +101% |
| Suppliers | 440/4 | €2,922 | €5,859 | +€2,937 | +101% |
| Taxes, remuneration and social security | 45 | €4,199 | €2,436 | -€1,763 | -42.0% |
| Taxes | 450/3 | €4,199 | €600 | -€3,599 | -85.7% |
| Remuneration and social security | 454/9 | - | €1,836 | +€1,836 | |
| Other amounts payable | 47/48 | €560 | €3,591 | +€3,031 | +541% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €857 | €2,638 | +€1,780 | +208% |
| Other operating charges | 640/8 | €419 | €190 | -€228 | -54.6% |
| Gross operating margin | 9900 | €20,530 | €2,988 | -€17,542 | -85.4% |
| Operating profit (loss) | 9901 | €19,254 | €160 | -€19,094 | -99.2% |
| Financial income | 75/76B | €109 | €1 | -€108 | -99.3% |
| Recurring financial income | 75 | €109 | €1 | -€108 | -99.3% |
| Financial charges | 65/66B | €1,777 | €751 | -€1,027 | -57.8% |
| Recurring financial charges | 65 | €1,777 | €751 | -€1,027 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | €17,585 | -€590 | -€18,175 | |
| Income taxes | 67/77 | €3,359 | €276 | -€3,083 | -91.8% |
| Profit (loss) for the period | 9904 | €14,226 | -€866 | -€15,092 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,226 | -€866 | -€15,092 |
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 18 October 2026 via checked.be.