Skinny Chef: 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.
What changed
Skinny Chef
NACE 56.210, Event catering
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€347,867
2024 · €435,986-€88,119
Equity
€1.2m
2024 · €831,445+€347,867
Cash
€202,860
2024 · €194,357+€8,503
Balance sheet total
€1.5m
2024 · €1.3m+€209,377
Largest movements
Assets
- Current investments +€220,000
up €220,000 (+33.1%), from €664,040 to €884,040
- Receivables within one year -€97,514
down €97,514 (-51.8%), from €188,318 to €90,804
of which Trade receivables: -€99,386
- Tangible fixed assets +€68,767
up €68,767 (+27.5%), from €250,345 to €319,112
Equity and liabilities
- Profit (loss) carried forward +€347,867
up €347,867 (+42.1%), from €826,445 to €1.2m
- Tax, wage and social debts -€155,359
down €155,359 (-55.8%), from €278,309 to €122,950
- Accrued charges and deferred income +€18,844
new in 2025: €18,844
Income statement
- Staff costs +€86,668
up €86,668 (+107%), from €81,112 to €167,780
- Taxes -€31,556
down €31,556 (-21.6%), from €146,284 to €114,728
- Gross operating margin -€18,563
down €18,563 (-2.6%), from €713,441 to €694,877
- Depreciation +€15,757
up €15,757 (+37.7%), from €41,843 to €57,601
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.
Result 2024
€435,986
Gross operating margin
-€18,563
Staff costs
-€86,668
Depreciation
-€15,757
Other operating charges
+€1,530
Financial income
-€504
Financial charges
+€287
Taxes
+€31,556
Result 2025
€347,867
raises the resultlowers the result
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.
From operations
+€369,906
Investment
-€352,368
Financing
-€9,036
Cash 2024
€194,357
From operations (derived)
+€369,906
Net result for the year
+€347,867
Depreciation
+€57,601
Stocks and contracts
-€1,615
Receivables within one year
+€97,514
Deferred charges and accrued income
-€2,006
Trade debts
+€2,092
Tax, wage and social debts
-€155,359
Other debts
+€4,968
Accrued charges and deferred income
+€18,844
Investment (derived)
-€352,368
Investment in fixed assets (net)
-€132,368
Current investments
-€220,000
Financing
-€9,036
Debts after one year
-€9,395
Current portion of long-term debt
+€359
Cash 2025
€202,860
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,301,696 | €1,511,074 | +€209,377 | +16.1% |
| Fixed assets | 21/28 | €253,195 | €327,962 | +€74,767 | +29.5% |
| Tangible fixed assets | 22/27 | €250,345 | €319,112 | +€68,767 | +27.5% |
| Land and buildings | 22 | €163,028 | €188,648 | +€25,620 | +15.7% |
| Plant, machinery and equipment | 23 | €12,698 | €32,104 | +€19,406 | +153% |
| Furniture and vehicles | 24 | €74,620 | €98,361 | +€23,740 | +31.8% |
| Financial fixed assets | 28 | €2,850 | €8,850 | +€6,000 | +211% |
| Current assets | 29/58 | €1,048,501 | €1,183,112 | +€134,611 | +12.8% |
| Stocks and contracts in progress | 3 | - | €1,615 | +€1,615 | |
| Stocks | 30/36 | - | €1,615 | +€1,615 | |
| Amounts receivable within one year | 40/41 | €188,318 | €90,804 | -€97,514 | -51.8% |
| Trade receivables | 40 | €185,515 | €86,128 | -€99,386 | -53.6% |
| Other amounts receivable | 41 | €2,804 | €4,676 | +€1,872 | +66.8% |
| Current investments | 50/53 | €664,040 | €884,040 | +€220,000 | +33.1% |
| Cash at bank and in hand | 54/58 | €194,357 | €202,860 | +€8,503 | +4.4% |
| Deferred charges and accrued income | 490/1 | €1,786 | €3,792 | +€2,006 | +112% |
| Total equity and liabilities | 10/49 | €1,301,696 | €1,511,074 | +€209,377 | +16.1% |
| Equity | 10/15 | €831,445 | €1,179,312 | +€347,867 | +41.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €826,445 | €1,174,312 | +€347,867 | +42.1% |
| Amounts payable | 17/49 | €470,252 | €331,762 | -€138,490 | -29.5% |
| Amounts payable after more than one year | 17 | €152,153 | €142,758 | -€9,395 | -6.2% |
| Financial debts | 170/4 | €152,153 | €142,758 | -€9,395 | -6.2% |
| Amounts payable within one year | 42/48 | €318,099 | €170,160 | -€147,939 | -46.5% |
| Current portion of amounts payable after more than one year | 42 | €9,036 | €9,395 | +€359 | +4.0% |
| Trade debts | 44 | €23,573 | €25,665 | +€2,092 | +8.9% |
| Suppliers | 440/4 | €23,573 | €25,665 | +€2,092 | +8.9% |
| Taxes, remuneration and social security | 45 | €278,309 | €122,950 | -€155,359 | -55.8% |
| Taxes | 450/3 | €278,309 | €122,950 | -€155,359 | -55.8% |
| Other amounts payable | 47/48 | €7,181 | €12,149 | +€4,968 | +69.2% |
| Accrued charges and deferred income | 492/3 | - | €18,844 | +€18,844 | |
| Remuneration, social security and pensions | 62 | €81,112 | €167,780 | +€86,668 | +107% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,843 | €57,601 | +€15,757 | +37.7% |
| Other operating charges | 640/8 | €3,998 | €2,468 | -€1,530 | -38.3% |
| Gross operating margin | 9900 | €713,441 | €694,877 | -€18,563 | -2.6% |
| Operating profit (loss) | 9901 | €586,487 | €467,029 | -€119,459 | -20.4% |
| Financial income | 75/76B | €2,433 | €1,929 | -€504 | -20.7% |
| Recurring financial income | 75 | €2,433 | €1,929 | -€504 | -20.7% |
| Financial charges | 65/66B | €6,650 | €6,363 | -€287 | -4.3% |
| Recurring financial charges | 65 | €6,650 | €6,363 | -€287 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €582,270 | €462,594 | -€119,676 | -20.6% |
| Income taxes | 67/77 | €146,284 | €114,728 | -€31,556 | -21.6% |
| Profit (loss) for the period | 9904 | €435,986 | €347,867 | -€88,119 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €435,986 | €347,867 | -€88,119 | -20.2% |
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 29 October 2026 via checked.be.