A.T.B.D.M.: what changed
What changed
A.T.B.D.M.
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€42,530
2024 · -€73,399+€115,929
Equity
-€211,999
2024 · -€254,529+€42,530
Cash
-
not filed
Balance sheet total
€473,664
2024 · €531,488-€57,824
Largest movements
Assets
- Tangible fixed assets -€37,654
down €37,654 (-8.0%), from €470,129 to €432,475
of which Plant, machinery and equipment: -€33,271
- Intangible fixed assets -€15,000
no longer reported in 2025 (was €15,000)
Equity and liabilities
- Tax, wage and social debts -€45,030
down €45,030 (-28.9%), from €156,040 to €111,010
of which Taxes: -€54,894
- Profit (loss) carried forward +€42,530
up €42,530 (+15.5%), from -€274,989 to -€232,459
- Debts after one year -€36,749
down €36,749 (-13.6%), from €269,807 to €233,058
- Accrued charges and deferred income -€9,812
down €9,812 (-55.3%), from €17,737 to €7,925
- Other debts -€7,591
down €7,591 (-35.3%), from €21,534 to €13,943
Income statement
- Gross operating margin +€102,592
up €102,592 (+25.8%), from €397,576 to €500,168
- Staff costs -€10,941
down €10,941 (-2.9%), from €377,356 to €366,415
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.
Result 2024
-€73,399
Gross operating margin
+€102,592
Staff costs
+€10,941
Depreciation
+€937
Other operating charges
-€497
Financial income
-€602
Financial charges
+€2,557
Taxes
+€1
Result 2025
€42,530
raises the resultlowers the result
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €531,488 | €473,664 | -€57,824 | -10.9% |
| Fixed assets | 21/28 | €485,254 | €432,600 | -€52,654 | -10.9% |
| Intangible fixed assets | 21 | €15,000 | - | -€15,000 | |
| Tangible fixed assets | 22/27 | €470,129 | €432,475 | -€37,654 | -8.0% |
| Land and buildings | 22 | €357,982 | €346,169 | -€11,813 | -3.3% |
| Plant, machinery and equipment | 23 | €74,582 | €41,311 | -€33,271 | -44.6% |
| Furniture and vehicles | 24 | €4,593 | €1,142 | -€3,451 | -75.1% |
| Other tangible fixed assets | 26 | €26,395 | €21,954 | -€4,441 | -16.8% |
| Assets under construction and advance payments | 27 | €6,577 | €21,899 | +€15,322 | +233% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €46,234 | €41,064 | -€5,170 | -11.2% |
| Stocks and contracts in progress | 3 | €26,932 | €28,115 | +€1,183 | +4.4% |
| Stocks | 30/36 | €26,932 | €28,115 | +€1,183 | +4.4% |
| Amounts receivable within one year | 40/41 | €13,285 | €10,911 | -€2,374 | -17.9% |
| Trade receivables | 40 | €7,199 | €4,770 | -€2,429 | -33.7% |
| Other amounts receivable | 41 | €6,086 | €6,141 | +€55 | +0.9% |
| Deferred charges and accrued income | 490/1 | €6,017 | €2,038 | -€3,979 | -66.1% |
| Total equity and liabilities | 10/49 | €531,488 | €473,664 | -€57,824 | -10.9% |
| Equity | 10/15 | -€254,529 | -€211,999 | +€42,530 | +16.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€274,989 | -€232,459 | +€42,530 | +15.5% |
| Amounts payable | 17/49 | €786,017 | €685,663 | -€100,354 | -12.8% |
| Amounts payable after more than one year | 17 | €269,807 | €233,058 | -€36,749 | -13.6% |
| Financial debts | 170/4 | €269,807 | €233,058 | -€36,749 | -13.6% |
| Amounts payable within one year | 42/48 | €498,473 | €444,680 | -€53,793 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €58,112 | €59,076 | +€964 | +1.7% |
| Financial debts | 43 | €29,267 | €32,320 | +€3,053 | +10.4% |
| Credit institutions | 430/8 | €29,267 | €32,320 | +€3,053 | +10.4% |
| Trade debts | 44 | €230,820 | €225,631 | -€5,189 | -2.2% |
| Suppliers | 440/4 | €230,820 | €225,631 | -€5,189 | -2.2% |
| Advances received on contracts in progress | 46 | €2,700 | €2,700 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €156,040 | €111,010 | -€45,030 | -28.9% |
| Taxes | 450/3 | €122,389 | €67,495 | -€54,894 | -44.9% |
| Remuneration and social security | 454/9 | €33,651 | €43,515 | +€9,864 | +29.3% |
| Other amounts payable | 47/48 | €21,534 | €13,943 | -€7,591 | -35.3% |
| Accrued charges and deferred income | 492/3 | €17,737 | €7,925 | -€9,812 | -55.3% |
| Remuneration, social security and pensions | 62 | €377,356 | €366,415 | -€10,941 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,913 | €67,976 | -€937 | -1.4% |
| Other operating charges | 640/8 | €1,552 | €2,049 | +€497 | +32.0% |
| Gross operating margin | 9900 | €397,576 | €500,168 | +€102,592 | +25.8% |
| Operating profit (loss) | 9901 | -€50,245 | €63,728 | +€113,973 | |
| Financial income | 75/76B | €654 | €52 | -€602 | -92.0% |
| Recurring financial income | 75 | €654 | €52 | -€602 | -92.0% |
| Financial charges | 65/66B | €23,668 | €21,111 | -€2,557 | -10.8% |
| Recurring financial charges | 65 | €23,668 | €21,111 | -€2,557 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€73,259 | €42,669 | +€115,928 | |
| Income taxes | 67/77 | €140 | €139 | -€1 | -0.7% |
| Profit (loss) for the period | 9904 | -€73,399 | €42,530 | +€115,929 | |
| Profit (loss) for the period to be appropriated | 9905 | -€73,399 | €42,530 | +€115,929 |
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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 3 November 2026 via checked.be.