UNIT 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.
UNIT CUISINES
Largest movements
- Cash +€11,815
up €11,815 (+6.6%), from €177,690 to €189,505
mainly Debts after one year (+€39,908) and Net result for the year (+€31,919)
- Tangible fixed assets -€10,548
down €10,548 (-4.0%), from €266,469 to €255,920
of which Land and buildings: -€7,068
- Stocks and contracts +€9,818
up €9,818 (+7.7%), from €126,975 to €136,793
- Trade debts -€63,197
down €63,197 (-93.1%), from €67,913 to €4,715
- Debts after one year +€39,908
up €39,908 (+20.0%), from €199,504 to €239,412
- Reserves +€31,900
up €31,900 (+16.7%), from €191,160 to €223,060
- Tax, wage and social debts +€22,719
up €22,719 (+176%), from €12,935 to €35,654
of which Taxes: +€19,557
- Short-term financial debts -€9,590
down €9,590 (-76.2%), from €12,582 to €2,991
- Gross operating margin +€76,691
up €76,691 (+160%), from €48,074 to €124,766
- Write-downs +€26,097
up €26,097 (+84.6%), from -€30,834 to -€4,737
- Other operating charges +€13,098
up €13,098 (+704%), from €1,861 to €14,959
- Taxes +€12,337
up €12,337 (+550%), from €2,243 to €14,581
- Financial charges -€5,313
down €5,313 (-28.1%), from €18,927 to €13,614
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 | €636,214 | €644,198 | +€7,984 | +1.3% |
| Fixed assets | 21/28 | €267,869 | €257,320 | -€10,548 | -3.9% |
| Tangible fixed assets | 22/27 | €266,469 | €255,920 | -€10,548 | -4.0% |
| Land and buildings | 22 | €247,140 | €240,072 | -€7,068 | -2.9% |
| Plant, machinery and equipment | 23 | €3,514 | €4,006 | +€492 | +14.0% |
| Furniture and vehicles | 24 | €15,814 | €11,842 | -€3,972 | -25.1% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €368,345 | €386,877 | +€18,532 | +5.0% |
| Stocks and contracts in progress | 3 | €126,975 | €136,793 | +€9,818 | +7.7% |
| Stocks | 30/36 | €126,975 | €136,793 | +€9,818 | +7.7% |
| Amounts receivable within one year | 40/41 | €62,980 | €60,579 | -€2,401 | -3.8% |
| Trade receivables | 40 | €31,952 | €32,791 | +€839 | +2.6% |
| Other amounts receivable | 41 | €31,029 | €27,788 | -€3,241 | -10.4% |
| Cash at bank and in hand | 54/58 | €177,690 | €189,505 | +€11,815 | +6.6% |
| Deferred charges and accrued income | 490/1 | €700 | - | -€700 | |
| Total equity and liabilities | 10/49 | €636,214 | €644,198 | +€7,984 | +1.3% |
| Equity | 10/15 | €209,827 | €241,746 | +€31,919 | +15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €191,160 | €223,060 | +€31,900 | +16.7% |
| Distributable reserves | 133 | €191,160 | €223,060 | +€31,900 | +16.7% |
| Profit (loss) carried forward | 14 | €67 | €86 | +€19 | +27.6% |
| Amounts payable | 17/49 | €426,386 | €402,452 | -€23,935 | -5.6% |
| Amounts payable after more than one year | 17 | €199,504 | €239,412 | +€39,908 | +20.0% |
| Financial debts | 170/4 | €199,504 | €239,412 | +€39,908 | +20.0% |
| Amounts payable within one year | 42/48 | €151,516 | €90,874 | -€60,642 | -40.0% |
| Current portion of amounts payable after more than one year | 42 | €25,079 | €22,912 | -€2,166 | -8.6% |
| Financial debts | 43 | €12,582 | €2,991 | -€9,590 | -76.2% |
| Credit institutions | 430/8 | €12,582 | €2,991 | -€9,590 | -76.2% |
| Trade debts | 44 | €67,913 | €4,715 | -€63,197 | -93.1% |
| Suppliers | 440/4 | €67,913 | €4,715 | -€63,197 | -93.1% |
| Taxes, remuneration and social security | 45 | €12,935 | €35,654 | +€22,719 | +176% |
| Taxes | 450/3 | €6,211 | €25,768 | +€19,557 | +315% |
| Remuneration and social security | 454/9 | €6,725 | €9,886 | +€3,161 | +47.0% |
| Other amounts payable | 47/48 | €33,008 | €24,601 | -€8,407 | -25.5% |
| Accrued charges and deferred income | 492/3 | €75,367 | €72,166 | -€3,201 | -4.2% |
| Remuneration, social security and pensions | 62 | €51,488 | €54,056 | +€2,568 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,508 | €13,510 | +€2,002 | +17.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€30,834 | -€4,737 | +€26,097 | +84.6% |
| Other operating charges | 640/8 | €1,861 | €14,959 | +€13,098 | +704% |
| Gross operating margin | 9900 | €48,074 | €124,766 | +€76,691 | +160% |
| Operating profit (loss) | 9901 | €14,052 | €46,978 | +€32,926 | +234% |
| Financial income | 75/76B | €8,499 | €13,135 | +€4,636 | +54.5% |
| Recurring financial income | 75 | €8,499 | €13,135 | +€4,636 | +54.5% |
| Financial charges | 65/66B | €18,927 | €13,614 | -€5,313 | -28.1% |
| Recurring financial charges | 65 | €18,927 | €13,614 | -€5,313 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €3,624 | €46,499 | +€42,875 | +1,183% |
| Income taxes | 67/77 | €2,243 | €14,581 | +€12,337 | +550% |
| Profit (loss) for the period | 9904 | €1,381 | €31,919 | +€30,537 | +2,211% |
| Profit (loss) for the period to be appropriated | 9905 | €1,381 | €31,919 | +€30,537 | +2,211% |
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 13 October 2026 via checked.be.