A Table: 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
A Table
NACE 56.111, Full-service restaurants
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€20,246
2024 · -€24,129+€3,883
Equity
-€54,924
2024 · -€34,678-€20,246
Cash
€6,382
2024 · €4,180+€2,203
Balance sheet total
€481,100
2024 · €547,770-€66,670
Largest movements
Assets
- Tangible fixed assets -€50,075
down €50,075 (-11.3%), from €441,755 to €391,679
of which Plant, machinery and equipment: -€25,861
- Intangible fixed assets -€19,717
down €19,717 (-29.2%), from €67,577 to €47,860
Equity and liabilities
- Debts after one year -€39,182
down €39,182 (-9.3%), from €419,438 to €380,256
- Profit (loss) carried forward -€20,246
down €20,246 (-33.9%), from -€59,678 to -€79,924
- Tax, wage and social debts -€10,054
down €10,054 (-20.4%), from €49,341 to €39,287
of which Remuneration and social security: -€6,636
Income statement
- Taxes -€6,807
down €6,807 (-61.8%), from €11,023 to €4,216
- Staff costs +€4,569
up €4,569 (+2.6%), from €178,243 to €182,812
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
-€24,129
Gross operating margin
+€1,149
Staff costs
-€4,569
Depreciation
+€861
Other operating charges
+€56
Financial income
+€2
Financial charges
-€423
Taxes
+€6,807
Result 2025
-€20,246
Cash bridge derived
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
+€55,763
Investment
-€10,605
Financing
-€42,955
Cash 2024
€4,180
From operations (derived)
+€55,763
Net result for the year
-€20,246
Depreciation
+€84,291
Stocks and contracts
-€2,500
Receivables within one year
+€1,493
Deferred charges and accrued income
-€3,806
Trade debts
+€3,694
Tax, wage and social debts
-€10,054
Advances received
+€905
Other debts
+€1,987
Investment (derived)
-€10,605
Investment in fixed assets (net)
-€10,605
Financing
-€42,955
Debts after one year
-€39,182
Current portion of long-term debt
+€323
Short-term financial debts
-€4,096
Cash 2025
€6,382
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €547,770 | €481,100 | -€66,670 | -12.2% |
| Formation expenses | 20 | €15,563 | €11,670 | -€3,893 | -25.0% |
| Fixed assets | 21/28 | €509,981 | €440,189 | -€69,792 | -13.7% |
| Intangible fixed assets | 21 | €67,577 | €47,860 | -€19,717 | -29.2% |
| Tangible fixed assets | 22/27 | €441,755 | €391,679 | -€50,075 | -11.3% |
| Land and buildings | 22 | €328,268 | €305,958 | -€22,310 | -6.8% |
| Plant, machinery and equipment | 23 | €105,669 | €79,808 | -€25,861 | -24.5% |
| Furniture and vehicles | 24 | €7,817 | €5,913 | -€1,905 | -24.4% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €22,225 | €29,241 | +€7,016 | +31.6% |
| Stocks and contracts in progress | 3 | €12,672 | €15,172 | +€2,500 | +19.7% |
| Stocks | 30/36 | €12,672 | €15,172 | +€2,500 | +19.7% |
| Amounts receivable within one year | 40/41 | €2,900 | €1,407 | -€1,493 | -51.5% |
| Trade receivables | 40 | €2,700 | €0 | -€2,700 | -100.0% |
| Other amounts receivable | 41 | €200 | €1,407 | +€1,207 | +603.1% |
| Cash at bank and in hand | 54/58 | €4,180 | €6,382 | +€2,203 | +52.7% |
| Deferred charges and accrued income | 490/1 | €2,474 | €6,280 | +€3,806 | +153.9% |
| Total equity and liabilities | 10/49 | €547,770 | €481,100 | -€66,670 | -12.2% |
| Equity | 10/15 | -€34,678 | -€54,924 | -€20,246 | -58.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,678 | -€79,924 | -€20,246 | -33.9% |
| Amounts payable | 17/49 | €582,447 | €536,024 | -€46,424 | -8.0% |
| Amounts payable after more than one year | 17 | €419,438 | €380,256 | -€39,182 | -9.3% |
| Financial debts | 170/4 | €419,438 | €380,256 | -€39,182 | -9.3% |
| Amounts payable within one year | 42/48 | €163,010 | €155,768 | -€7,242 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €36,494 | €36,816 | +€323 | +0.9% |
| Financial debts | 43 | €23,767 | €19,670 | -€4,096 | -17.2% |
| Credit institutions | 430/8 | €23,767 | €19,670 | -€4,096 | -17.2% |
| Trade debts | 44 | €52,630 | €56,324 | +€3,694 | +7.0% |
| Suppliers | 440/4 | €52,630 | €56,324 | +€3,694 | +7.0% |
| Advances received on contracts in progress | 46 | €585 | €1,490 | +€905 | +154.7% |
| Taxes, remuneration and social security | 45 | €49,341 | €39,287 | -€10,054 | -20.4% |
| Taxes | 450/3 | €30,675 | €27,257 | -€3,418 | -11.1% |
| Remuneration and social security | 454/9 | €18,665 | €12,030 | -€6,636 | -35.6% |
| Other amounts payable | 47/48 | €194 | €2,181 | +€1,987 | +1023.3% |
| Remuneration, social security and pensions | 62 | €178,243 | €182,812 | +€4,569 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,152 | €84,291 | -€861 | -1.0% |
| Other operating charges | 640/8 | €2,012 | €1,956 | -€56 | -2.8% |
| Gross operating margin | 9900 | €278,290 | €279,439 | +€1,149 | +0.4% |
| Operating profit (loss) | 9901 | €12,883 | €10,380 | -€2,503 | -19.4% |
| Financial income | 75/76B | €3 | €5 | +€2 | +76.0% |
| Recurring financial income | 75 | €3 | €5 | +€2 | +76.0% |
| Financial charges | 65/66B | €25,992 | €26,415 | +€423 | +1.6% |
| Recurring financial charges | 65 | €25,992 | €26,415 | +€423 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,106 | -€16,030 | -€2,924 | -22.3% |
| Income taxes | 67/77 | €11,023 | €4,216 | -€6,807 | -61.8% |
| Profit (loss) for the period | 9904 | -€24,129 | -€20,246 | +€3,883 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,129 | -€20,246 | +€3,883 | +16.1% |
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 10 October 2026 via checked.be.