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888: what changed

Two fiscal 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

888

BE 0677.789.775
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€4,459
2024 · €18,525-€22,984
Equity
€66,674
2024 · €71,133-€4,459
Cash
€53,445
2024 · €29,856+€23,589
Balance sheet total
€151,673
2024 · €112,869+€38,803

Largest movements

2024 to 2025
Assets
  • Cash +€23,589

    up €23,589 (+79.0%), from €29,856 to €53,445

    mainly Debts after one year (+€17,573) and Trade debts (+€17,228)

  • Receivables within one year +€18,952

    up €18,952 (+104.9%), from €18,060 to €37,012

    of which Other amounts receivable: +€9,544

  • Tangible fixed assets -€8,264

    down €8,264 (-21.0%), from €39,397 to €31,133

    of which Plant, machinery and equipment: -€5,720

  • Stocks and contracts +€2,700

    up €2,700 (+71.1%), from €3,800 to €6,501

  • Deferred charges and accrued income +€1,826

    up €1,826 (+145.7%), from €1,253 to €3,079

Equity and liabilities
  • Debts after one year +€17,573

    new in 2025: €17,573

  • Trade debts +€17,228

    up €17,228 (+72.9%), from €23,647 to €40,875

  • Current portion of long-term debt +€6,525

    new in 2025: €6,525

  • Profit (loss) carried forward -€4,459

    down €4,459 (-115.3%), from -€3,867 to -€8,326

  • Tax, wage and social debts +€3,671

    up €3,671 (+26.0%), from €14,101 to €17,772

    of which Remuneration and social security: +€8,333

Income statement
  • Gross operating margin -€12,769

    down €12,769 (-12.0%), from €106,109 to €93,341

  • Staff costs +€10,743

    up €10,743 (+15.6%), from €69,058 to €79,801

  • Depreciation -€2,589

    down €2,589 (-23.0%), from €11,271 to €8,682

From the 2024 result to the 2025 result

effect on the 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 €18,525
Gross operating margin -€12,769
Staff costs -€10,743
Depreciation +€2,589
Other operating charges -€786
Other operating items -€484
Financial income -€17
Financial charges -€776
Taxes +€2
Result 2025 -€4,459

Cash bridge derived

cash 2024 to 2025

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 -€91
Investment -€418
Financing +€24,098
Cash 2024 €29,856
Net result for the year -€4,459
Depreciation +€8,682
Stocks and contracts -€2,700
Receivables within one year -€18,952
Deferred charges and accrued income -€1,826
Trade debts +€17,228
Tax, wage and social debts +€3,671
Other debts -€1,735
Investment in fixed assets (net) -€418
Debts after one year +€17,573
Current portion of long-term debt +€6,525
Cash 2025 €53,445
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €112,869 €151,673 +€38,803 +34.4%
Fixed assets 21/28 €59,901 €51,637 -€8,264 -13.8%
Tangible fixed assets 22/27 €39,397 €31,133 -€8,264 -21.0%
Plant, machinery and equipment 23 €33,509 €27,789 -€5,720 -17.1%
Furniture and vehicles 24 €5,888 €3,344 -€2,544 -43.2%
Financial fixed assets 28 €20,504 €20,504 = 0.0%
Current assets 29/58 €52,969 €100,036 +€47,067 +88.9%
Stocks and contracts in progress 3 €3,800 €6,501 +€2,700 +71.1%
Stocks 30/36 €3,800 €6,501 +€2,700 +71.1%
Amounts receivable within one year 40/41 €18,060 €37,012 +€18,952 +104.9%
Trade receivables 40 €7,355 €16,763 +€9,408 +127.9%
Other amounts receivable 41 €10,705 €20,249 +€9,544 +89.2%
Cash at bank and in hand 54/58 €29,856 €53,445 +€23,589 +79.0%
Deferred charges and accrued income 490/1 €1,253 €3,079 +€1,826 +145.7%
Total equity and liabilities 10/49 €112,869 €151,673 +€38,803 +34.4%
Equity 10/15 €71,133 €66,674 -€4,459 -6.3%
Contributions 10/11 €75,000 €75,000 = 0.0%
Profit (loss) carried forward 14 -€3,867 -€8,326 -€4,459 -115.3%
Amounts payable 17/49 €41,736 €84,998 +€43,262 +103.7%
Amounts payable after more than one year 17 - €17,573 +€17,573
Financial debts 170/4 - €17,573 +€17,573
Amounts payable within one year 42/48 €41,736 €67,425 +€25,689 +61.5%
Current portion of amounts payable after more than one year 42 - €6,525 +€6,525
Trade debts 44 €23,647 €40,875 +€17,228 +72.9%
Suppliers 440/4 €23,647 €40,875 +€17,228 +72.9%
Advances received on contracts in progress 46 €100 €100 = 0.0%
Taxes, remuneration and social security 45 €14,101 €17,772 +€3,671 +26.0%
Taxes 450/3 €5,245 €583 -€4,662 -88.9%
Remuneration and social security 454/9 €8,856 €17,189 +€8,333 +94.1%
Other amounts payable 47/48 €3,888 €2,153 -€1,735 -44.6%
Remuneration, social security and pensions 62 €69,058 €79,801 +€10,743 +15.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €11,271 €8,682 -€2,589 -23.0%
Other operating charges 640/8 €2,110 €2,896 +€786 +37.3%
Non-recurring operating charges 66A - €484 +€484
Gross operating margin 9900 €106,109 €93,341 -€12,769 -12.0%
Operating profit (loss) 9901 €23,671 €1,478 -€22,193 -93.8%
Financial income 75/76B €49 €32 -€17 -34.3%
Recurring financial income 75 €49 €32 -€17 -34.3%
Financial charges 65/66B €5,055 €5,832 +€776 +15.4%
Recurring financial charges 65 €5,055 €5,832 +€776 +15.4%
Profit (loss) for the period before taxes 9903 €18,664 -€4,322 -€22,986
Income taxes 67/77 €139 €137 -€2 -1.6%
Profit (loss) for the period 9904 €18,525 -€4,459 -€22,984
Profit (loss) for the period to be appropriated 9905 €18,525 -€4,459 -€22,984

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.