BCFF: 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
BCFF
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€19,172
2024 · -€7,170+€26,342
Equity
€87,066
2024 · €67,894+€19,172
Cash
€37,483
2024 · €40,184-€2,701
Balance sheet total
€375,555
2024 · €419,631-€44,076
Largest movements
Assets
- Intangible fixed assets -€50,000
down €50,000 (-23.1%), from €216,438 to €166,438
- Current investments +€7,111
up €7,111 (+30.9%), from €22,984 to €30,095
Equity and liabilities
- Debts after one year -€68,938
down €68,938 (-43.3%), from €159,170 to €90,232
- Profit (loss) carried forward +€19,172
up €19,172 (+68.7%), from €27,894 to €47,066
- Tax, wage and social debts +€5,677
up €5,677 (+10.2%), from €55,605 to €61,282
of which Taxes: +€6,144
Income statement
- Gross operating margin +€92,455
up €92,455 (+16.0%), from €578,920 to €671,376
- Staff costs +€63,178
up €63,178 (+12.6%), from €499,594 to €562,772
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
-€7,170
Gross operating margin
+€92,455
Staff costs
-€63,178
Depreciation
-€898
Other operating charges
-€96
Financial income
+€263
Financial charges
+€3,718
Taxes
-€5,922
Result 2025
€19,172
raises the resultlowers the result
Derived cash bridge
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
+€97,206
Investment
-€29,783
Financing
-€70,124
Cash 2024
€40,184
From operations (derived)
+€97,206
Net result for the year
+€19,172
Depreciation
+€71,514
Stocks and contracts
+€613
Receivables within one year
-€1,282
Deferred charges and accrued income
+€312
Trade debts
+€1,115
Tax, wage and social debts
+€5,677
Other debts
+€84
Investment (derived)
-€29,783
Investment in fixed assets (net)
-€22,671
Current investments
-€7,111
Financing
-€70,124
Debts after one year
-€68,938
Current portion of long-term debt
-€1,186
Cash 2025
€37,483
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €419,631 | €375,555 | -€44,076 | -10.5% |
| Fixed assets | 21/28 | €345,798 | €296,955 | -€48,843 | -14.1% |
| Intangible fixed assets | 21 | €216,438 | €166,438 | -€50,000 | -23.1% |
| Tangible fixed assets | 22/27 | €129,157 | €130,314 | +€1,157 | +0.9% |
| Plant, machinery and equipment | 23 | €57,194 | €56,170 | -€1,024 | -1.8% |
| Furniture and vehicles | 24 | €10,230 | €5,736 | -€4,493 | -43.9% |
| Other tangible fixed assets | 26 | €61,733 | €68,408 | +€6,675 | +10.8% |
| Financial fixed assets | 28 | €203 | €203 | = | 0.0% |
| Current assets | 29/58 | €73,833 | €78,599 | +€4,767 | +6.5% |
| Stocks and contracts in progress | 3 | €9,472 | €8,859 | -€613 | -6.5% |
| Stocks | 30/36 | €9,472 | €8,859 | -€613 | -6.5% |
| Amounts receivable within one year | 40/41 | €880 | €2,162 | +€1,282 | +146% |
| Trade receivables | 40 | €813 | €1,146 | +€333 | +41.0% |
| Other amounts receivable | 41 | €67 | €1,015 | +€948 | +1,415% |
| Current investments | 50/53 | €22,984 | €30,095 | +€7,111 | +30.9% |
| Cash at bank and in hand | 54/58 | €40,184 | €37,483 | -€2,701 | -6.7% |
| Deferred charges and accrued income | 490/1 | €312 | €0 | -€312 | -100% |
| Total equity and liabilities | 10/49 | €419,631 | €375,555 | -€44,076 | -10.5% |
| Equity | 10/15 | €67,894 | €87,066 | +€19,172 | +28.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,894 | €47,066 | +€19,172 | +68.7% |
| Amounts payable | 17/49 | €351,736 | €288,488 | -€63,248 | -18.0% |
| Amounts payable after more than one year | 17 | €159,170 | €90,232 | -€68,938 | -43.3% |
| Financial debts | 170/4 | €159,170 | €90,232 | -€68,938 | -43.3% |
| Amounts payable within one year | 42/48 | €192,566 | €198,256 | +€5,690 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €84,022 | €82,836 | -€1,186 | -1.4% |
| Trade debts | 44 | €52,940 | €54,055 | +€1,115 | +2.1% |
| Suppliers | 440/4 | €52,940 | €54,055 | +€1,115 | +2.1% |
| Taxes, remuneration and social security | 45 | €55,605 | €61,282 | +€5,677 | +10.2% |
| Taxes | 450/3 | €8,409 | €14,553 | +€6,144 | +73.1% |
| Remuneration and social security | 454/9 | €47,196 | €46,729 | -€466 | -1.0% |
| Other amounts payable | 47/48 | - | €84 | +€84 | |
| Remuneration, social security and pensions | 62 | €499,594 | €562,772 | +€63,178 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,616 | €71,514 | +€898 | +1.3% |
| Other operating charges | 640/8 | €387 | €483 | +€96 | +24.8% |
| Gross operating margin | 9900 | €578,920 | €671,376 | +€92,455 | +16.0% |
| Operating profit (loss) | 9901 | €8,323 | €36,606 | +€28,283 | +340% |
| Financial income | 75/76B | €91 | €354 | +€263 | +289% |
| Recurring financial income | 75 | €91 | €354 | +€263 | +289% |
| Financial charges | 65/66B | €15,583 | €11,865 | -€3,718 | -23.9% |
| Recurring financial charges | 65 | €15,583 | €11,865 | -€3,718 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,170 | €25,094 | +€32,264 | |
| Income taxes | 67/77 | - | €5,922 | +€5,922 | |
| Profit (loss) for the period | 9904 | -€7,170 | €19,172 | +€26,342 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,170 | €19,172 | +€26,342 |
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 1 November 2026 via checked.be.