AMOR CIBUM: what changed
What changed
AMOR CIBUM
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€113,161
2024 · €130,869-€17,708
Equity
€378,654
2024 · €266,993+€111,661
Cash
€157,764
2024 · €79,556+€78,208
Balance sheet total
€1.7m
2024 · €1.6m+€85,097
Largest movements
Assets
- Cash +€78,208
up €78,208 (+98.3%), from €79,556 to €157,764
mainly Net result for the year (+€113,161) and Depreciation (+€66,548)
Equity and liabilities
- Profit (loss) carried forward +€111,661
up €111,661 (+43.1%), from €258,933 to €370,594
- Debts after one year -€39,194
down €39,194 (-4.4%), from €882,931 to €843,737
- Other debts +€18,511
up €18,511 (+5.9%), from €311,701 to €330,212
Income statement
- Staff costs -€11,837
down €11,837 (-23.1%), from €51,262 to €39,425
- Depreciation +€11,545
up €11,545 (+21.0%), from €55,003 to €66,548
- Taxes +€7,154
up €7,154 (+21.6%), from €33,052 to €40,207
- Gross operating margin -€6,398
down €6,398 (-2.0%), from €313,917 to €307,519
- Financial charges +€3,445
up €3,445 (+8.1%), from €42,752 to €46,197
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
€130,869
Gross operating margin
-€6,398
Staff costs
+€11,837
Depreciation
-€11,545
Other operating charges
-€1,854
Financial income
+€851
Financial charges
-€3,445
Taxes
-€7,154
Result 2025
€113,161
raises the resultlowers the result
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.
From operations
+€175,130
Investment
-€54,048
Financing
-€42,875
Cash 2024
€79,556
From operations (derived)
+€175,130
Net result for the year
+€113,161
Depreciation
+€66,548
Stocks and contracts
-€9,913
Receivables within one year
-€10,953
Deferred charges and accrued income
+€1,476
Trade debts
-€2,726
Tax, wage and social debts
-€2,935
Other debts
+€18,511
Accrued charges and deferred income
+€1,960
Investment (derived)
-€54,048
Investment in fixed assets (net)
-€54,048
Financing
-€42,875
Debts after one year
-€39,194
Current portion of long-term debt
-€2,173
Short-term financial debts
-€8
Contributions, distributions and other
-€1,500
Cash 2025
€157,764
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,569,188 | €1,654,285 | +€85,097 | +5.4% |
| Fixed assets | 21/28 | €1,445,738 | €1,433,237 | -€12,501 | -0.9% |
| Intangible fixed assets | 21 | €5,195 | €2,871 | -€2,324 | -44.7% |
| Tangible fixed assets | 22/27 | €1,440,543 | €1,430,366 | -€10,177 | -0.7% |
| Land and buildings | 22 | €1,413,824 | €1,395,681 | -€18,143 | -1.3% |
| Plant, machinery and equipment | 23 | €21,247 | €19,304 | -€1,943 | -9.1% |
| Furniture and vehicles | 24 | €5,472 | €15,382 | +€9,909 | +181% |
| Current assets | 29/58 | €123,450 | €221,048 | +€97,598 | +79.1% |
| Stocks and contracts in progress | 3 | €31,334 | €41,247 | +€9,913 | +31.6% |
| Stocks | 30/36 | €31,334 | €41,247 | +€9,913 | +31.6% |
| Amounts receivable within one year | 40/41 | €9,609 | €20,562 | +€10,953 | +114% |
| Trade receivables | 40 | €29 | €700 | +€671 | +2,324% |
| Other amounts receivable | 41 | €9,580 | €19,862 | +€10,282 | +107% |
| Cash at bank and in hand | 54/58 | €79,556 | €157,764 | +€78,208 | +98.3% |
| Deferred charges and accrued income | 490/1 | €2,951 | €1,475 | -€1,476 | -50.0% |
| Total equity and liabilities | 10/49 | €1,569,188 | €1,654,285 | +€85,097 | +5.4% |
| Equity | 10/15 | €266,993 | €378,654 | +€111,661 | +41.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €258,933 | €370,594 | +€111,661 | +43.1% |
| Amounts payable | 17/49 | €1,302,196 | €1,275,632 | -€26,564 | -2.0% |
| Amounts payable after more than one year | 17 | €882,931 | €843,737 | -€39,194 | -4.4% |
| Financial debts | 170/4 | €882,931 | €843,737 | -€39,194 | -4.4% |
| Amounts payable within one year | 42/48 | €395,817 | €406,487 | +€10,670 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €40,956 | €38,784 | -€2,173 | -5.3% |
| Financial debts | 43 | €17,529 | €17,521 | -€8 | 0.0% |
| Credit institutions | 430/8 | €17,529 | €17,521 | -€8 | 0.0% |
| Trade debts | 44 | €10,300 | €7,575 | -€2,726 | -26.5% |
| Suppliers | 440/4 | €10,300 | €7,575 | -€2,726 | -26.5% |
| Taxes, remuneration and social security | 45 | €15,330 | €12,395 | -€2,935 | -19.1% |
| Taxes | 450/3 | €8,676 | €6,157 | -€2,520 | -29.0% |
| Remuneration and social security | 454/9 | €6,654 | €6,239 | -€415 | -6.2% |
| Other amounts payable | 47/48 | €311,701 | €330,212 | +€18,511 | +5.9% |
| Accrued charges and deferred income | 492/3 | €23,447 | €25,407 | +€1,960 | +8.4% |
| Non-recurring operating income | 76A | - | €38 | +€38 | |
| Remuneration, social security and pensions | 62 | €51,262 | €39,425 | -€11,837 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,003 | €66,548 | +€11,545 | +21.0% |
| Other operating charges | 640/8 | €1,345 | €3,199 | +€1,854 | +138% |
| Gross operating margin | 9900 | €313,917 | €307,519 | -€6,398 | -2.0% |
| Operating profit (loss) | 9901 | €206,305 | €198,346 | -€7,959 | -3.9% |
| Financial income | 75/76B | €368 | €1,219 | +€851 | +232% |
| Recurring financial income | 75 | €368 | €1,219 | +€851 | +232% |
| Financial charges | 65/66B | €42,752 | €46,197 | +€3,445 | +8.1% |
| Recurring financial charges | 65 | €42,752 | €46,197 | +€3,445 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €163,921 | €153,368 | -€10,554 | -6.4% |
| Income taxes | 67/77 | €33,052 | €40,207 | +€7,154 | +21.6% |
| Profit (loss) for the period | 9904 | €130,869 | €113,161 | -€17,708 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €130,869 | €113,161 | -€17,708 | -13.5% |
Next steps
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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 4 November 2026 via checked.be.