SC CUISINES: 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.
SC CUISINES
Largest movements
- Stocks and contracts -€61,000
down €61,000 (-33.3%), from €183,039 to €122,039
- Tangible fixed assets +€12,909
up €12,909 (+78.9%), from €16,357 to €29,266
of which Furniture and vehicles: +€16,044
- Cash -€12,484
down €12,484 (-27.1%), from €46,136 to €33,653
mainly Short-term financial debts (-€25,000) and Advances received (-€22,950)
- Deferred charges and accrued income +€4,634
up €4,634 (+53.3%), from €8,696 to €13,330
- Short-term financial debts -€25,000
no longer reported in 2025 (was €25,000)
- Advances received -€22,950
down €22,950 (-23.5%), from €97,844 to €74,894
- Tax, wage and social debts -€9,631
down €9,631 (-52.1%), from €18,487 to €8,856
of which Taxes: -€4,877
- Other debts +€9,372
up €9,372 (+48.6%), from €19,302 to €28,673
- Current portion of long-term debt -€8,853
down €8,853 (-71.7%), from €12,351 to €3,497
- Gross operating margin +€98,937
up €98,937 (+4,403%), from €2,247 to €101,184
- Staff costs +€39,831
up €39,831 (+74.9%), from €53,204 to €93,035
- Other operating charges -€4,863
down €4,863 (-45.6%), from €10,663 to €5,800
- Financial income -€1,112
down €1,112 (-8.8%), from €12,644 to €11,532
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 | €360,276 | €302,783 | -€57,493 | -16.0% |
| Fixed assets | 21/28 | €28,907 | €41,816 | +€12,909 | +44.7% |
| Tangible fixed assets | 22/27 | €16,357 | €29,266 | +€12,909 | +78.9% |
| Furniture and vehicles | 24 | €409 | €16,453 | +€16,044 | +3,918% |
| Other tangible fixed assets | 26 | €15,948 | €12,813 | -€3,135 | -19.7% |
| Financial fixed assets | 28 | €12,550 | €12,550 | = | 0.0% |
| Current assets | 29/58 | €331,369 | €260,967 | -€70,402 | -21.2% |
| Stocks and contracts in progress | 3 | €183,039 | €122,039 | -€61,000 | -33.3% |
| Stocks | 30/36 | €183,039 | €122,039 | -€61,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €93,498 | €91,945 | -€1,553 | -1.7% |
| Trade receivables | 40 | €81,184 | €90,473 | +€9,289 | +11.4% |
| Other amounts receivable | 41 | €12,314 | €1,472 | -€10,841 | -88.0% |
| Cash at bank and in hand | 54/58 | €46,136 | €33,653 | -€12,484 | -27.1% |
| Deferred charges and accrued income | 490/1 | €8,696 | €13,330 | +€4,634 | +53.3% |
| Total equity and liabilities | 10/49 | €360,276 | €302,783 | -€57,493 | -16.0% |
| Equity | 10/15 | €174,008 | €182,210 | +€8,203 | +4.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €112,062 | €112,062 | = | 0.0% |
| Distributable reserves | 133 | €112,062 | €112,062 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,486 | €49,688 | +€8,203 | +19.8% |
| Amounts payable | 17/49 | €186,269 | €120,573 | -€65,696 | -35.3% |
| Amounts payable after more than one year | 17 | €5,264 | €1,767 | -€3,497 | -66.4% |
| Financial debts | 170/4 | €5,264 | €1,767 | -€3,497 | -66.4% |
| Amounts payable within one year | 42/48 | €179,754 | €118,806 | -€60,949 | -33.9% |
| Current portion of amounts payable after more than one year | 42 | €12,351 | €3,497 | -€8,853 | -71.7% |
| Financial debts | 43 | €25,000 | - | -€25,000 | |
| Credit institutions | 430/8 | €25,000 | - | -€25,000 | |
| Trade debts | 44 | €6,771 | €2,886 | -€3,886 | -57.4% |
| Suppliers | 440/4 | €6,771 | €2,886 | -€3,886 | -57.4% |
| Advances received on contracts in progress | 46 | €97,844 | €74,894 | -€22,950 | -23.5% |
| Taxes, remuneration and social security | 45 | €18,487 | €8,856 | -€9,631 | -52.1% |
| Taxes | 450/3 | €8,677 | €3,800 | -€4,877 | -56.2% |
| Remuneration and social security | 454/9 | €9,810 | €5,056 | -€4,754 | -48.5% |
| Other amounts payable | 47/48 | €19,302 | €28,673 | +€9,372 | +48.6% |
| Accrued charges and deferred income | 492/3 | €1,250 | - | -€1,250 | |
| Remuneration, social security and pensions | 62 | €53,204 | €93,035 | +€39,831 | +74.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,026 | €3,620 | -€406 | -10.1% |
| Other operating charges | 640/8 | €10,663 | €5,800 | -€4,863 | -45.6% |
| Gross operating margin | 9900 | €2,247 | €101,184 | +€98,937 | +4,403% |
| Operating profit (loss) | 9901 | -€65,646 | -€1,271 | +€64,375 | +98.1% |
| Financial income | 75/76B | €12,644 | €11,532 | -€1,112 | -8.8% |
| Recurring financial income | 75 | €12,644 | €11,532 | -€1,112 | -8.8% |
| Financial charges | 65/66B | €2,369 | €2,058 | -€311 | -13.1% |
| Recurring financial charges | 65 | €2,369 | €2,058 | -€311 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | -€55,371 | €8,203 | +€63,574 | |
| Profit (loss) for the period | 9904 | -€55,371 | €8,203 | +€63,574 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,371 | €8,203 | +€63,574 |
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.