BIMO REST: what changed
What changed
BIMO REST
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€52,842
2024 · €57,703-€110,545
Equity
€5,235
2024 · €58,077-€52,842
Cash
€154,539
2024 · €238,138-€83,599
Balance sheet total
€445,173
2024 · €487,245-€42,072
Largest movements
Assets
- Cash -€83,599
down €83,599 (-35.1%), from €238,138 to €154,539
mainly Net result for the year (-€52,842) and Receivables within one year (-€50,697)
- Receivables within one year +€50,697
up €50,697 (+25.0%), from €203,017 to €253,715
of which Other amounts receivable: +€57,444
- Stocks and contracts -€8,142
down €8,142 (-28.5%), from €28,617 to €20,475
Equity and liabilities
- Profit (loss) carried forward -€52,842
down €52,842, from €36,077 to -€16,765
- Tax, wage and social debts +€11,834
up €11,834 (+10.7%), from €110,229 to €122,063
of which Remuneration and social security: +€11,746
Income statement
- Gross operating margin -€78,105
down €78,105 (-8.3%), from €945,031 to €866,926
- Staff costs +€52,479
up €52,479 (+6.1%), from €859,148 to €911,626
- Taxes -€10,498
down €10,498 (-97.9%), from €10,724 to €226
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
€57,703
Gross operating margin
-€78,105
Staff costs
-€52,479
Depreciation
+€98
Other operating charges
-€272
Other operating items
+€3,906
Financial income
-€24
Financial charges
+€5,832
Taxes
+€10,498
Result 2025
-€52,842
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
-€82,446
Investment
€0
Financing
-€1,153
Cash 2024
€238,138
From operations (derived)
-€82,446
Net result for the year
-€52,842
Depreciation
+€4,105
Stocks and contracts
+€8,142
Receivables within one year
-€50,697
Deferred charges and accrued income
-€3,077
Trade debts
-€52
Tax, wage and social debts
+€11,834
Other debts
+€140
Financing
-€1,153
Short-term financial debts
-€1,153
Cash 2025
€154,539
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €487,245 | €445,173 | -€42,072 | -8.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €11,999 | €7,894 | -€4,105 | -34.2% |
| Intangible fixed assets | 21 | €9,300 | €6,200 | -€3,100 | -33.3% |
| Tangible fixed assets | 22/27 | €2,699 | €1,694 | -€1,005 | -37.2% |
| Plant, machinery and equipment | 23 | €2,203 | €1,322 | -€881 | -40.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €496 | €372 | -€124 | -25.0% |
| Current assets | 29/58 | €475,246 | €437,280 | -€37,967 | -8.0% |
| Stocks and contracts in progress | 3 | €28,617 | €20,475 | -€8,142 | -28.5% |
| Stocks | 30/36 | €28,617 | €20,475 | -€8,142 | -28.5% |
| Amounts receivable within one year | 40/41 | €203,017 | €253,715 | +€50,697 | +25.0% |
| Trade receivables | 40 | €12,630 | €5,883 | -€6,747 | -53.4% |
| Other amounts receivable | 41 | €190,388 | €247,832 | +€57,444 | +30.2% |
| Cash at bank and in hand | 54/58 | €238,138 | €154,539 | -€83,599 | -35.1% |
| Deferred charges and accrued income | 490/1 | €5,473 | €8,550 | +€3,077 | +56.2% |
| Total equity and liabilities | 10/49 | €487,245 | €445,173 | -€42,072 | -8.6% |
| Equity | 10/15 | €58,077 | €5,235 | -€52,842 | -91.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,077 | -€16,765 | -€52,842 | |
| Amounts payable | 17/49 | €429,168 | €439,939 | +€10,770 | +2.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €429,168 | €439,939 | +€10,770 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €7,897 | €6,744 | -€1,153 | -14.6% |
| Credit institutions | 430/8 | €7,897 | €6,744 | -€1,153 | -14.6% |
| Trade debts | 44 | €246,042 | €245,991 | -€52 | 0.0% |
| Suppliers | 440/4 | €246,042 | €245,991 | -€52 | 0.0% |
| Taxes, remuneration and social security | 45 | €110,229 | €122,063 | +€11,834 | +10.7% |
| Taxes | 450/3 | €14,975 | €15,063 | +€88 | +0.6% |
| Remuneration and social security | 454/9 | €95,254 | €107,000 | +€11,746 | +12.3% |
| Other amounts payable | 47/48 | €65,000 | €65,140 | +€140 | +0.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €859,148 | €911,626 | +€52,479 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,203 | €4,105 | -€98 | -2.3% |
| Other operating charges | 640/8 | €3,358 | €3,630 | +€272 | +8.1% |
| Non-recurring operating charges | 66A | €3,906 | - | -€3,906 | |
| Gross operating margin | 9900 | €945,031 | €866,926 | -€78,105 | -8.3% |
| Operating profit (loss) | 9901 | €74,415 | -€52,435 | -€126,851 | |
| Financial income | 75/76B | €27 | €3 | -€24 | -88.5% |
| Recurring financial income | 75 | €27 | €3 | -€24 | -88.5% |
| Financial charges | 65/66B | €6,016 | €184 | -€5,832 | -96.9% |
| Recurring financial charges | 65 | €6,016 | €184 | -€5,832 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €68,427 | -€52,616 | -€121,043 | |
| Income taxes | 67/77 | €10,724 | €226 | -€10,498 | -97.9% |
| Profit (loss) for the period | 9904 | €57,703 | -€52,842 | -€110,545 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,703 | -€52,842 | -€110,545 |
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 2 November 2026 via checked.be.