BCK FOOD: what changed
What changed
BCK FOOD
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€56,916
2024 · €31,500+€25,416
Equity
€162,902
2024 · €105,885+€57,016
Cash
€53,579
2024 · €59,001-€5,422
Balance sheet total
€347,228
2024 · €325,045+€22,183
Largest movements
Assets
- Receivables within one year +€38,291
up €38,291 (+1,132%), from €3,381 to €41,672
of which Trade receivables: +€28,653
- Tangible fixed assets -€21,081
down €21,081 (-46.5%), from €45,302 to €24,221
of which Leasing and similar rights: -€17,181
- Deferred charges and accrued income +€10,085
new in 2025: €10,085
- Cash -€5,422
down €5,422 (-9.2%), from €59,001 to €53,579
mainly Receivables within one year (-€38,291) and Other debts (-€20,220)
Equity and liabilities
- Profit (loss) carried forward +€56,916
up €56,916 (+66.3%), from €85,885 to €142,802
- Other debts -€20,220
no longer reported in 2025 (was €20,220)
- Debts after one year -€19,048
down €19,048 (-56.2%), from €33,922 to €14,875
- Trade debts +€10,441
up €10,441 (+8.9%), from €117,614 to €128,055
of which Suppliers: +€9,743
- Current portion of long-term debt -€6,911
down €6,911 (-26.2%), from €26,390 to €19,478
Income statement
- Purchases and services +€591,661
new in 2025: €591,661
- Taxes -€13,136
no longer reported in 2025 (was €13,136)
- Gross operating margin +€6,966
up €6,966 (+5.5%), from €127,795 to €134,761
- Staff costs +€6,030
up €6,030 (+15.6%), from €38,711 to €44,741
- Financial charges -€5,050
down €5,050 (-37.4%), from €13,511 to €8,461
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
€31,500
Gross operating margin
+€6,966
Staff costs
-€6,030
Depreciation
+€1,771
Other operating charges
+€4,524
Financial income
-€1
Financial charges
+€5,050
Taxes
+€13,136
Result 2025
€56,916
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
+€23,423
Investment
-€1,188
Financing
-€27,657
Cash 2024
€59,001
From operations (derived)
+€23,423
Net result for the year
+€56,916
Depreciation
+€22,269
Stocks and contracts
-€310
Receivables within one year
-€38,291
Deferred charges and accrued income
-€10,085
Trade debts
+€10,441
Tax, wage and social debts
+€2,703
Other debts
-€20,220
Investment (derived)
-€1,188
Investment in fixed assets (net)
-€1,188
Financing
-€27,657
Debts after one year
-€19,048
Current portion of long-term debt
-€6,911
Short-term financial debts
-€1,798
Contributions, distributions and other
+€100
Cash 2025
€53,579
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €325,045 | €347,228 | +€22,183 | +6.8% |
| Fixed assets | 21/28 | €104,935 | €83,854 | -€21,081 | -20.1% |
| Tangible fixed assets | 22/27 | €45,302 | €24,221 | -€21,081 | -46.5% |
| Plant, machinery and equipment | 23 | €29 | - | -€29 | |
| Furniture and vehicles | 24 | €9,697 | €7,763 | -€1,934 | -19.9% |
| Leasing and similar rights | 25 | €33,198 | €16,017 | -€17,181 | -51.8% |
| Other tangible fixed assets | 26 | €2,378 | €441 | -€1,937 | -81.5% |
| Financial fixed assets | 28 | €59,633 | €59,633 | = | 0.0% |
| Current assets | 29/58 | €220,110 | €263,374 | +€43,264 | +19.7% |
| Amounts receivable after more than one year | 29 | €140,000 | €140,000 | = | 0.0% |
| Other amounts receivable | 291 | €140,000 | €140,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €17,728 | €18,038 | +€310 | +1.7% |
| Stocks | 30/36 | €17,728 | €18,038 | +€310 | +1.7% |
| Amounts receivable within one year | 40/41 | €3,381 | €41,672 | +€38,291 | +1,132% |
| Trade receivables | 40 | €1,260 | €29,913 | +€28,653 | +2,273% |
| Other amounts receivable | 41 | €2,121 | €11,759 | +€9,638 | +454% |
| Cash at bank and in hand | 54/58 | €59,001 | €53,579 | -€5,422 | -9.2% |
| Deferred charges and accrued income | 490/1 | - | €10,085 | +€10,085 | |
| Total equity and liabilities | 10/49 | €325,045 | €347,228 | +€22,183 | +6.8% |
| Equity | 10/15 | €105,885 | €162,902 | +€57,016 | +53.8% |
| Contributions | 10/11 | €20,000 | €20,100 | +€100 | +0.5% |
| Profit (loss) carried forward | 14 | €85,885 | €142,802 | +€56,916 | +66.3% |
| Amounts payable | 17/49 | €219,160 | €184,326 | -€34,834 | -15.9% |
| Amounts payable after more than one year | 17 | €33,922 | €14,875 | -€19,048 | -56.2% |
| Financial debts | 170/4 | €33,922 | €14,875 | -€19,048 | -56.2% |
| Amounts payable within one year | 42/48 | €185,238 | €169,452 | -€15,786 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €26,390 | €19,478 | -€6,911 | -26.2% |
| Financial debts | 43 | €3,161 | €1,363 | -€1,798 | -56.9% |
| Credit institutions | 430/8 | €3,161 | €1,363 | -€1,798 | -56.9% |
| Trade debts | 44 | €117,614 | €128,055 | +€10,441 | +8.9% |
| Suppliers | 440/4 | €117,614 | €127,357 | +€9,743 | +8.3% |
| Bills of exchange payable | 441 | - | €698 | +€698 | |
| Taxes, remuneration and social security | 45 | €17,853 | €20,556 | +€2,703 | +15.1% |
| Taxes | 450/3 | €15,097 | €15,880 | +€782 | +5.2% |
| Remuneration and social security | 454/9 | €2,756 | €4,676 | +€1,920 | +69.7% |
| Other amounts payable | 47/48 | €20,220 | - | -€20,220 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €591,661 | +€591,661 | |
| Remuneration, social security and pensions | 62 | €38,711 | €44,741 | +€6,030 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,040 | €22,269 | -€1,771 | -7.4% |
| Other operating charges | 640/8 | €6,900 | €2,376 | -€4,524 | -65.6% |
| Gross operating margin | 9900 | €127,795 | €134,761 | +€6,966 | +5.5% |
| Operating profit (loss) | 9901 | €58,144 | €65,375 | +€7,231 | +12.4% |
| Financial income | 75/76B | €4 | €2 | -€1 | -37.8% |
| Recurring financial income | 75 | €4 | €2 | -€1 | -37.8% |
| Financial charges | 65/66B | €13,511 | €8,461 | -€5,050 | -37.4% |
| Recurring financial charges | 65 | €13,511 | €8,461 | -€5,050 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €44,637 | €56,916 | +€12,280 | +27.5% |
| Income taxes | 67/77 | €13,136 | - | -€13,136 | |
| Profit (loss) for the period | 9904 | €31,500 | €56,916 | +€25,416 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,500 | €56,916 | +€25,416 | +80.7% |
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.