Simply Gastronomy: 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.
Simply Gastronomy
Largest movements
- Receivables within one year +€78,123
up €78,123 (+122%), from €63,806 to €141,929
of which Trade receivables: +€74,687
- Intangible fixed assets -€54,479
down €54,479 (-12.5%), from €436,508 to €382,029
- Cash -€6,869
down €6,869 (-23.2%), from €29,608 to €22,738
mainly Receivables within one year (-€78,123) and Debts after one year (-€58,164)
- Stocks and contracts -€6,804
down €6,804 (-64.8%), from €10,500 to €3,696
- Tangible fixed assets -€6,080
down €6,080 (-14.3%), from €42,378 to €36,297
of which Plant, machinery and equipment: -€4,849
- Profit (loss) carried forward +€84,319
up €84,319, from -€80,840 to €3,479
- Debts after one year -€58,164
down €58,164 (-22.9%), from €253,612 to €195,448
- Trade debts -€31,358
down €31,358 (-30.5%), from €102,964 to €71,606
- Gross operating margin +€143,162
up €143,162 (+100%), from €142,927 to €286,089
- Staff costs -€53,405
down €53,405 (-37.5%), from €142,349 to €88,944
- Write-downs -€5,630
no longer reported in 2025 (was €5,630)
- Financial charges -€5,534
down €5,534 (-31.2%), from €17,720 to €12,187
- Taxes +€2,911
up €2,911 (+2,495%), from €117 to €3,028
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 | €583,472 | €588,770 | +€5,298 | +0.9% |
| Fixed assets | 21/28 | €479,466 | €420,407 | -€59,059 | -12.3% |
| Intangible fixed assets | 21 | €436,508 | €382,029 | -€54,479 | -12.5% |
| Tangible fixed assets | 22/27 | €42,378 | €36,297 | -€6,080 | -14.3% |
| Plant, machinery and equipment | 23 | €39,537 | €34,687 | -€4,849 | -12.3% |
| Furniture and vehicles | 24 | €2,841 | €1,610 | -€1,231 | -43.3% |
| Financial fixed assets | 28 | €580 | €2,080 | +€1,500 | +259% |
| Current assets | 29/58 | €104,006 | €168,364 | +€64,358 | +61.9% |
| Stocks and contracts in progress | 3 | €10,500 | €3,696 | -€6,804 | -64.8% |
| Stocks | 30/36 | €10,500 | €3,696 | -€6,804 | -64.8% |
| Amounts receivable within one year | 40/41 | €63,806 | €141,929 | +€78,123 | +122% |
| Trade receivables | 40 | €55,067 | €129,755 | +€74,687 | +136% |
| Other amounts receivable | 41 | €8,739 | €12,175 | +€3,436 | +39.3% |
| Cash at bank and in hand | 54/58 | €29,608 | €22,738 | -€6,869 | -23.2% |
| Deferred charges and accrued income | 490/1 | €92 | - | -€92 | |
| Total equity and liabilities | 10/49 | €583,472 | €588,770 | +€5,298 | +0.9% |
| Equity | 10/15 | -€70,840 | €13,479 | +€84,319 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,840 | €3,479 | +€84,319 | |
| Amounts payable | 17/49 | €654,313 | €575,292 | -€79,021 | -12.1% |
| Amounts payable after more than one year | 17 | €253,612 | €195,448 | -€58,164 | -22.9% |
| Financial debts | 170/4 | €253,612 | €195,448 | -€58,164 | -22.9% |
| Amounts payable within one year | 42/48 | €395,024 | €370,674 | -€24,350 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €55,781 | €58,164 | +€2,383 | +4.3% |
| Trade debts | 44 | €102,964 | €71,606 | -€31,358 | -30.5% |
| Suppliers | 440/4 | €102,964 | €71,606 | -€31,358 | -30.5% |
| Taxes, remuneration and social security | 45 | €10,733 | €9,927 | -€807 | -7.5% |
| Taxes | 450/3 | €4,430 | €3,240 | -€1,190 | -26.9% |
| Remuneration and social security | 454/9 | €6,304 | €6,687 | +€383 | +6.1% |
| Other amounts payable | 47/48 | €225,546 | €230,977 | +€5,431 | +2.4% |
| Accrued charges and deferred income | 492/3 | €5,677 | €9,170 | +€3,494 | +61.5% |
| Remuneration, social security and pensions | 62 | €142,349 | €88,944 | -€53,405 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,549 | €60,559 | +€10 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,630 | - | -€5,630 | |
| Other operating charges | 640/8 | €6,594 | €7,056 | +€462 | +7.0% |
| Gross operating margin | 9900 | €142,927 | €286,089 | +€143,162 | +100% |
| Operating profit (loss) | 9901 | -€72,195 | €129,530 | +€201,725 | |
| Financial income | 75/76B | €1,851 | €3 | -€1,848 | -99.8% |
| Recurring financial income | 75 | €1,851 | €3 | -€1,848 | -99.8% |
| Financial charges | 65/66B | €17,720 | €12,187 | -€5,534 | -31.2% |
| Recurring financial charges | 65 | €17,720 | €12,187 | -€5,534 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | -€88,065 | €117,347 | +€205,411 | |
| Income taxes | 67/77 | €117 | €3,028 | +€2,911 | +2,495% |
| Profit (loss) for the period | 9904 | -€88,182 | €114,319 | +€202,501 | |
| Profit (loss) for the period to be appropriated | 9905 | -€88,182 | €114,319 | +€202,501 |
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 27 October 2026 via checked.be.