SPESA CUCINA: what changed
SPESA CUCINA
Largest movements
- Tangible fixed assets +€15,281
up €15,281 (+227%), from €6,727 to €22,008
of which Land and buildings: +€9,943
- Receivables within one year +€13,459
up €13,459 (+116%), from €11,583 to €25,042
of which Trade receivables: +€13,329
- Cash -€4,107
down €4,107 (-34.5%), from €11,900 to €7,793
mainly Investment in fixed assets (net) (-€18,030) and Receivables within one year (-€13,459)
- Stocks and contracts +€1,415
up €1,415 (+8.2%), from €17,278 to €18,693
- Advances received +€17,060
up €17,060 (+10,277%), from €166 to €17,226
- Trade debts +€7,147
up €7,147 (+124%), from €5,778 to €12,925
- Accrued charges and deferred income -€3,000
no longer reported in 2025 (was €3,000)
- Profit (loss) carried forward +€2,589
up €2,589 (+37.7%), from €6,867 to €9,455
- Tax, wage and social debts +€1,630
up €1,630 (+12.1%), from €13,437 to €15,067
of which Remuneration and social security: +€1,219
- Gross operating margin -€18,886
down €18,886 (-21.8%), from €86,445 to €67,559
- Depreciation +€2,213
up €2,213 (+413%), from €536 to €2,749
- Financial charges -€1,069
down €1,069 (-32.5%), from €3,284 to €2,215
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,089 | €73,536 | +€25,447 | +52.9% |
| Fixed assets | 21/28 | €6,727 | €22,008 | +€15,281 | +227% |
| Tangible fixed assets | 22/27 | €6,727 | €22,008 | +€15,281 | +227% |
| Land and buildings | 22 | €5,332 | €15,275 | +€9,943 | +186% |
| Plant, machinery and equipment | 23 | €536 | €1,935 | +€1,399 | +261% |
| Furniture and vehicles | 24 | €860 | €4,798 | +€3,938 | +458% |
| Current assets | 29/58 | €41,362 | €51,528 | +€10,167 | +24.6% |
| Stocks and contracts in progress | 3 | €17,278 | €18,693 | +€1,415 | +8.2% |
| Stocks | 30/36 | €17,278 | €18,693 | +€1,415 | +8.2% |
| Amounts receivable within one year | 40/41 | €11,583 | €25,042 | +€13,459 | +116% |
| Trade receivables | 40 | €9,474 | €22,803 | +€13,329 | +141% |
| Other amounts receivable | 41 | €2,110 | €2,239 | +€130 | +6.1% |
| Cash at bank and in hand | 54/58 | €11,900 | €7,793 | -€4,107 | -34.5% |
| Deferred charges and accrued income | 490/1 | €600 | - | -€600 | |
| Total equity and liabilities | 10/49 | €48,089 | €73,536 | +€25,447 | +52.9% |
| Equity | 10/15 | €15,867 | €18,455 | +€2,589 | +16.3% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,867 | €9,455 | +€2,589 | +37.7% |
| Amounts payable | 17/49 | €32,222 | €55,080 | +€22,859 | +70.9% |
| Amounts payable within one year | 42/48 | €29,222 | €55,080 | +€25,859 | +88.5% |
| Trade debts | 44 | €5,778 | €12,925 | +€7,147 | +124% |
| Suppliers | 440/4 | €5,778 | €12,925 | +€7,147 | +124% |
| Advances received on contracts in progress | 46 | €166 | €17,226 | +€17,060 | +10,277% |
| Taxes, remuneration and social security | 45 | €13,437 | €15,067 | +€1,630 | +12.1% |
| Taxes | 450/3 | €1,630 | €2,041 | +€411 | +25.2% |
| Remuneration and social security | 454/9 | €11,807 | €13,026 | +€1,219 | +10.3% |
| Other amounts payable | 47/48 | €9,841 | €9,863 | +€22 | +0.2% |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Remuneration, social security and pensions | 62 | €58,607 | €58,472 | -€136 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €536 | €2,749 | +€2,213 | +413% |
| Other operating charges | 640/8 | €956 | €1,534 | +€578 | +60.5% |
| Gross operating margin | 9900 | €86,445 | €67,559 | -€18,886 | -21.8% |
| Operating profit (loss) | 9901 | €26,346 | €4,804 | -€21,542 | -81.8% |
| Financial charges | 65/66B | €3,284 | €2,215 | -€1,069 | -32.5% |
| Recurring financial charges | 65 | €3,284 | €2,215 | -€1,069 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €23,062 | €2,589 | -€20,474 | -88.8% |
| Profit (loss) for the period | 9904 | €23,062 | €2,589 | -€20,474 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,062 | €2,589 | -€20,474 | -88.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.