BANQUETS-LOCATIONS: what changed
What changed
BANQUETS-LOCATIONS
NACE 77.223, Rental and leasing activities
filed annual accounts (NBB)
Net result for the year
€473,328
2024 · €765,625-€292,297
Equity
€1.4m
2024 · €1.7m-€328,172
Cash
€304,077
2024 · €306,544-€2,467
Balance sheet total
€5.4m
2024 · €5.5m-€120,212
Largest movements
Assets
- Tangible fixed assets -€246,117
down €246,117 (-6.3%), from €3.9m to €3.7m
of which Land and buildings: -€205,380
- Receivables within one year +€141,519
up €141,519 (+11.7%), from €1.2m to €1.3m
of which Trade receivables: +€246,602
Equity and liabilities
- Profit (loss) carried forward -€311,750
down €311,750 (-20.6%), from €1.5m to €1.2m
- Current portion of long-term debt +€241,971
up €241,971 (+56.2%), from €430,222 to €672,193
- Tax, wage and social debts +€90,053
up €90,053 (+37.2%), from €242,313 to €332,366
of which Remuneration and social security: +€46,260
- Trade debts -€81,705
down €81,705 (-45.0%), from €181,707 to €100,002
Income statement
- Staff costs +€377,538
up €377,538 (+32.2%), from €1.2m to €1.6m
- Gross operating margin +€169,779
up €169,779 (+5.7%), from €3.0m to €3.2m
- Depreciation +€78,715
up €78,715 (+12.4%), from €635,923 to €714,638
- Taxes -€33,085
down €33,085 (-12.5%), from €264,822 to €231,737
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
€765,625
Gross operating margin
+€169,779
Staff costs
-€377,538
Depreciation
-€78,715
Write-downs
-€2,318
Other operating charges
-€516
Other operating items
-€27,652
Financial income
-€3,028
Financial charges
-€5,393
Taxes
+€33,085
Result 2025
€473,328
raises the resultlowers the resultnot broken down further in the accounts
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
+€1.1m
Investment
-€486,009
Financing
-€584,441
Cash 2024
€306,544
From operations (derived)
+€1.1m
Net result for the year
+€473,328
Depreciation
+€714,638
Smaller working-capital items
+€453
Receivables within one year
-€141,519
Deferred charges and accrued income
+€29,774
Provisions
-€8,460
Trade debts
-€81,705
Tax, wage and social debts
+€90,053
Other debts
-€33,157
Accrued charges and deferred income
+€24,577
Investment (derived)
-€486,009
Investment in fixed assets (net)
-€486,009
Financing
-€584,441
Debts after one year
-€24,912
Current portion of long-term debt
+€241,971
Contributions, distributions and other
-€801,500
Cash 2025
€304,077
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,499,847 | €5,379,635 | -€120,212 | -2.2% |
| Fixed assets | 21/28 | €3,907,009 | €3,678,380 | -€228,629 | -5.9% |
| Intangible fixed assets | 21 | - | €17,353 | +€17,353 | |
| Tangible fixed assets | 22/27 | €3,905,389 | €3,659,273 | -€246,117 | -6.3% |
| Land and buildings | 22 | €2,698,452 | €2,493,072 | -€205,380 | -7.6% |
| Plant, machinery and equipment | 23 | €914,911 | €927,148 | +€12,236 | +1.3% |
| Furniture and vehicles | 24 | €292,026 | €146,914 | -€145,112 | -49.7% |
| Leasing and similar rights | 25 | - | €92,139 | +€92,139 | |
| Financial fixed assets | 28 | €1,620 | €1,755 | +€135 | +8.3% |
| Current assets | 29/58 | €1,592,838 | €1,701,255 | +€108,417 | +6.8% |
| Stocks and contracts in progress | 3 | €5,509 | €4,649 | -€860 | -15.6% |
| Stocks | 30/36 | €5,509 | €4,649 | -€860 | -15.6% |
| Amounts receivable within one year | 40/41 | €1,205,941 | €1,347,460 | +€141,519 | +11.7% |
| Trade receivables | 40 | €295,282 | €541,884 | +€246,602 | +83.5% |
| Other amounts receivable | 41 | €910,659 | €805,576 | -€105,084 | -11.5% |
| Cash at bank and in hand | 54/58 | €306,544 | €304,077 | -€2,467 | -0.8% |
| Deferred charges and accrued income | 490/1 | €74,843 | €45,069 | -€29,774 | -39.8% |
| Total equity and liabilities | 10/49 | €5,499,847 | €5,379,635 | -€120,212 | -2.2% |
| Equity | 10/15 | €1,746,138 | €1,417,966 | -€328,172 | -18.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €217,296 | €200,874 | -€16,422 | -7.6% |
| Tax-exempt reserves | 132 | €204,046 | €187,624 | -€16,422 | -8.0% |
| Distributable reserves | 133 | €13,250 | €13,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,510,242 | €1,198,492 | -€311,750 | -20.6% |
| Provisions and deferred taxes | 16 | €76,137 | €67,677 | -€8,460 | -11.1% |
| Deferred taxes | 168 | €76,137 | €67,677 | -€8,460 | -11.1% |
| Amounts payable | 17/49 | €3,677,572 | €3,893,992 | +€216,420 | +5.9% |
| Amounts payable after more than one year | 17 | €1,971,398 | €1,946,485 | -€24,912 | -1.3% |
| Financial debts | 170/4 | €1,971,398 | €1,946,485 | -€24,912 | -1.3% |
| Amounts payable within one year | 42/48 | €1,705,309 | €1,922,064 | +€216,755 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €430,222 | €672,193 | +€241,971 | +56.2% |
| Trade debts | 44 | €181,707 | €100,002 | -€81,705 | -45.0% |
| Suppliers | 440/4 | €181,707 | €100,002 | -€81,705 | -45.0% |
| Advances received on contracts in progress | 46 | €407 | - | -€407 | |
| Taxes, remuneration and social security | 45 | €242,313 | €332,366 | +€90,053 | +37.2% |
| Taxes | 450/3 | €114,688 | €158,481 | +€43,793 | +38.2% |
| Remuneration and social security | 454/9 | €127,625 | €173,886 | +€46,260 | +36.2% |
| Other amounts payable | 47/48 | €850,659 | €817,502 | -€33,157 | -3.9% |
| Accrued charges and deferred income | 492/3 | €865 | €25,442 | +€24,577 | +2,840% |
| Non-recurring operating income | 76A | €98,018 | €55,450 | -€42,568 | -43.4% |
| Remuneration, social security and pensions | 62 | €1,173,517 | €1,551,055 | +€377,538 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €635,923 | €714,638 | +€78,715 | +12.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,318 | +€2,318 | |
| Other operating charges | 640/8 | €45,616 | €46,132 | +€516 | +1.1% |
| Non-recurring operating charges | 66A | €2,403 | €30,056 | +€27,652 | +1,151% |
| Gross operating margin | 9900 | €2,985,779 | €3,155,558 | +€169,779 | +5.7% |
| Operating profit (loss) | 9901 | €1,128,320 | €811,359 | -€316,961 | -28.1% |
| Financial income | 75/76B | €3,046 | €18 | -€3,028 | -99.4% |
| Recurring financial income | 75 | €3,046 | €18 | -€3,028 | -99.4% |
| Financial charges | 65/66B | €109,379 | €114,772 | +€5,393 | +4.9% |
| Recurring financial charges | 65 | €109,379 | €114,772 | +€5,393 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €1,021,987 | €696,605 | -€325,382 | -31.8% |
| Transfer from deferred taxes | 780 | €8,460 | €8,460 | = | 0.0% |
| Income taxes | 67/77 | €264,822 | €231,737 | -€33,085 | -12.5% |
| Profit (loss) for the period | 9904 | €765,625 | €473,328 | -€292,297 | -38.2% |
| Transfer from tax-exempt reserves | 789 | €16,422 | €16,422 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €782,047 | €489,750 | -€292,297 | -37.4% |
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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 2 November 2026 via checked.be.