BIERKASTEEL: what changed
What changed
BIERKASTEEL
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€2,717
2024 · €83,200-€85,916
Equity
€290,540
2024 · €293,256-€2,717
Cash
€352,668
2024 · €308,202+€44,466
Balance sheet total
€643,358
2024 · €651,648-€8,290
Largest movements
Assets
- Receivables within one year -€61,818
down €61,818 (-28.7%), from €215,713 to €153,896
of which Trade receivables: -€61,818
- Cash +€44,466
up €44,466 (+14.4%), from €308,202 to €352,668
mainly Receivables within one year (+€61,818) and Depreciation (+€11,213)
- Tangible fixed assets +€8,637
up €8,637 (+10.6%), from €81,725 to €90,362
of which Plant, machinery and equipment: +€10,729
Equity and liabilities
- Other debts -€11,340
down €11,340 (-98.1%), from €11,559 to €219
- Tax, wage and social debts +€10,817
up €10,817 (+10.3%), from €105,313 to €116,130
of which Taxes: +€11,393
Income statement
- Gross operating margin -€183,591
down €183,591 (-22.1%), from €831,535 to €647,944
- Staff costs -€95,383
down €95,383 (-13.4%), from €712,474 to €617,091
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
€83,200
Gross operating margin
-€183,591
Staff costs
+€95,383
Depreciation
-€2,231
Other operating charges
+€2,184
Financial income
+€1,933
Financial charges
+€235
Taxes
+€170
Result 2025
-€2,717
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
+€64,316
Investment
-€19,850
Financing
€0
Cash 2024
€308,202
From operations (derived)
+€64,316
Net result for the year
-€2,717
Depreciation
+€11,213
Stocks and contracts
-€425
Receivables within one year
+€61,818
Trade debts
-€3,175
Tax, wage and social debts
+€10,817
Other debts
-€11,340
Accrued charges and deferred income
-€1,875
Investment (derived)
-€19,850
Investment in fixed assets (net)
-€19,850
Cash 2025
€352,668
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €651,648 | €643,358 | -€8,290 | -1.3% |
| Fixed assets | 21/28 | €82,344 | €90,981 | +€8,637 | +10.5% |
| Tangible fixed assets | 22/27 | €81,725 | €90,362 | +€8,637 | +10.6% |
| Plant, machinery and equipment | 23 | €10,428 | €21,157 | +€10,729 | +103% |
| Furniture and vehicles | 24 | €65,000 | €65,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €6,297 | €4,205 | -€2,091 | -33.2% |
| Financial fixed assets | 28 | €619 | €619 | = | 0.0% |
| Current assets | 29/58 | €569,305 | €552,378 | -€16,927 | -3.0% |
| Stocks and contracts in progress | 3 | €45,389 | €45,814 | +€425 | +0.9% |
| Stocks | 30/36 | €45,389 | €45,814 | +€425 | +0.9% |
| Amounts receivable within one year | 40/41 | €215,713 | €153,896 | -€61,818 | -28.7% |
| Trade receivables | 40 | €215,713 | €153,896 | -€61,818 | -28.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €308,202 | €352,668 | +€44,466 | +14.4% |
| Total equity and liabilities | 10/49 | €651,648 | €643,358 | -€8,290 | -1.3% |
| Equity | 10/15 | €293,256 | €290,540 | -€2,717 | -0.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €255,756 | €253,040 | -€2,717 | -1.1% |
| Amounts payable | 17/49 | €358,392 | €352,819 | -€5,573 | -1.6% |
| Amounts payable within one year | 42/48 | €356,517 | €352,819 | -€3,698 | -1.0% |
| Trade debts | 44 | €239,645 | €236,470 | -€3,175 | -1.3% |
| Suppliers | 440/4 | €239,645 | €236,470 | -€3,175 | -1.3% |
| Taxes, remuneration and social security | 45 | €105,313 | €116,130 | +€10,817 | +10.3% |
| Taxes | 450/3 | €18,144 | €29,537 | +€11,393 | +62.8% |
| Remuneration and social security | 454/9 | €87,169 | €86,593 | -€576 | -0.7% |
| Other amounts payable | 47/48 | €11,559 | €219 | -€11,340 | -98.1% |
| Accrued charges and deferred income | 492/3 | €1,875 | €0 | -€1,875 | -100% |
| Remuneration, social security and pensions | 62 | €712,474 | €617,091 | -€95,383 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,982 | €11,213 | +€2,231 | +24.8% |
| Other operating charges | 640/8 | €7,708 | €5,524 | -€2,184 | -28.3% |
| Gross operating margin | 9900 | €831,535 | €647,944 | -€183,591 | -22.1% |
| Operating profit (loss) | 9901 | €102,371 | €14,116 | -€88,255 | -86.2% |
| Financial income | 75/76B | €104 | €2,037 | +€1,933 | +1,867% |
| Recurring financial income | 75 | €104 | €2,037 | +€1,933 | +1,867% |
| Financial charges | 65/66B | €11,275 | €11,040 | -€235 | -2.1% |
| Recurring financial charges | 65 | €11,275 | €11,040 | -€235 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €91,200 | €5,113 | -€86,087 | -94.4% |
| Income taxes | 67/77 | €8,000 | €7,830 | -€170 | -2.1% |
| Profit (loss) for the period | 9904 | €83,200 | -€2,717 | -€85,916 | |
| Profit (loss) for the period to be appropriated | 9905 | €83,200 | -€2,717 | -€85,916 |
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.