Boters & Zoon: what changed
What changed
Boters & Zoon
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€16,808
2024 · €39,982-€23,174
Equity
€94,876
2024 · €78,068+€16,808
Cash
€80,613
2024 · €87,003-€6,390
Balance sheet total
€273,913
2024 · €281,047-€7,134
Largest movements
Assets
- Receivables within one year +€26,703
up €26,703 (+318%), from €8,388 to €35,091
of which Trade receivables: +€26,737
- Tangible fixed assets -€23,630
down €23,630 (-16.4%), from €143,794 to €120,165
of which Plant, machinery and equipment: -€17,924
- Cash -€6,390
down €6,390 (-7.3%), from €87,003 to €80,613
mainly Debts after one year (-€30,325) and Receivables within one year (-€26,703)
- Intangible fixed assets -€5,000
down €5,000 (-13.8%), from €36,219 to €31,219
Equity and liabilities
- Debts after one year -€30,325
down €30,325 (-25.4%), from €119,565 to €89,240
- Reserves +€16,808
up €16,808 (+24.7%), from €68,068 to €84,876
- Trade debts +€13,286
up €13,286 (+74.1%), from €17,925 to €31,210
- Tax, wage and social debts -€9,100
down €9,100 (-38.9%), from €23,411 to €14,312
of which Taxes: -€5,447
Income statement
- Gross operating margin -€41,838
down €41,838 (-20.2%), from €207,170 to €165,332
- Staff costs -€11,717
down €11,717 (-9.8%), from €119,957 to €108,240
- Taxes -€5,939
down €5,939 (-57.2%), from €10,380 to €4,441
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
€39,982
Gross operating margin
-€41,838
Staff costs
+€11,717
Depreciation
-€205
Other operating charges
+€446
Other operating items
+€386
Financial income
-€5
Financial charges
+€387
Taxes
+€5,939
Result 2025
€16,808
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
+€24,912
Investment
-€1,665
Financing
-€29,637
Cash 2024
€87,003
From operations (derived)
+€24,912
Net result for the year
+€16,808
Depreciation
+€30,295
Stocks and contracts
-€1,250
Receivables within one year
-€26,703
Deferred charges and accrued income
+€67
Trade debts
+€13,286
Tax, wage and social debts
-€9,100
Other debts
-€795
Accrued charges and deferred income
+€2,304
Investment (derived)
-€1,665
Investment in fixed assets (net)
-€1,665
Financing
-€29,637
Debts after one year
-€30,325
Current portion of long-term debt
+€118
Short-term financial debts
+€570
Cash 2025
€80,613
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €281,047 | €273,913 | -€7,134 | -2.5% |
| Fixed assets | 21/28 | €180,014 | €151,384 | -€28,630 | -15.9% |
| Intangible fixed assets | 21 | €36,219 | €31,219 | -€5,000 | -13.8% |
| Tangible fixed assets | 22/27 | €143,794 | €120,165 | -€23,630 | -16.4% |
| Plant, machinery and equipment | 23 | €128,930 | €111,006 | -€17,924 | -13.9% |
| Furniture and vehicles | 24 | €846 | €261 | -€585 | -69.2% |
| Leasing and similar rights | 25 | €10,134 | €6,122 | -€4,012 | -39.6% |
| Other tangible fixed assets | 26 | €3,885 | €2,776 | -€1,108 | -28.5% |
| Current assets | 29/58 | €101,033 | €122,529 | +€21,496 | +21.3% |
| Stocks and contracts in progress | 3 | €1,681 | €2,931 | +€1,250 | +74.3% |
| Stocks | 30/36 | €1,681 | €2,931 | +€1,250 | +74.3% |
| Amounts receivable within one year | 40/41 | €8,388 | €35,091 | +€26,703 | +318% |
| Trade receivables | 40 | €8,260 | €34,997 | +€26,737 | +324% |
| Other amounts receivable | 41 | €128 | €95 | -€33 | -26.1% |
| Cash at bank and in hand | 54/58 | €87,003 | €80,613 | -€6,390 | -7.3% |
| Deferred charges and accrued income | 490/1 | €3,960 | €3,893 | -€67 | -1.7% |
| Total equity and liabilities | 10/49 | €281,047 | €273,913 | -€7,134 | -2.5% |
| Equity | 10/15 | €78,068 | €94,876 | +€16,808 | +21.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €68,068 | €84,876 | +€16,808 | +24.7% |
| Distributable reserves | 133 | €68,068 | €84,876 | +€16,808 | +24.7% |
| Amounts payable | 17/49 | €202,979 | €179,037 | -€23,942 | -11.8% |
| Amounts payable after more than one year | 17 | €119,565 | €89,240 | -€30,325 | -25.4% |
| Financial debts | 170/4 | €119,565 | €89,240 | -€30,325 | -25.4% |
| Amounts payable within one year | 42/48 | €83,072 | €87,151 | +€4,079 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €3,357 | €3,475 | +€118 | +3.5% |
| Financial debts | 43 | €26,280 | €26,850 | +€570 | +2.2% |
| Credit institutions | 430/8 | €26,280 | €26,850 | +€570 | +2.2% |
| Trade debts | 44 | €17,925 | €31,210 | +€13,286 | +74.1% |
| Suppliers | 440/4 | €17,925 | €31,210 | +€13,286 | +74.1% |
| Taxes, remuneration and social security | 45 | €23,411 | €14,312 | -€9,100 | -38.9% |
| Taxes | 450/3 | €16,226 | €10,779 | -€5,447 | -33.6% |
| Remuneration and social security | 454/9 | €7,185 | €3,533 | -€3,653 | -50.8% |
| Other amounts payable | 47/48 | €12,099 | €11,304 | -€795 | -6.6% |
| Accrued charges and deferred income | 492/3 | €342 | €2,646 | +€2,304 | +674% |
| Remuneration, social security and pensions | 62 | €119,957 | €108,240 | -€11,717 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,090 | €30,295 | +€205 | +0.7% |
| Other operating charges | 640/8 | €1,988 | €1,543 | -€446 | -22.4% |
| Non-recurring operating charges | 66A | €386 | €0 | -€386 | -100% |
| Gross operating margin | 9900 | €207,170 | €165,332 | -€41,838 | -20.2% |
| Operating profit (loss) | 9901 | €54,749 | €25,254 | -€29,494 | -53.9% |
| Financial income | 75/76B | €14 | €9 | -€5 | -35.1% |
| Recurring financial income | 75 | €14 | €9 | -€5 | -35.1% |
| Financial charges | 65/66B | €4,401 | €4,014 | -€387 | -8.8% |
| Recurring financial charges | 65 | €4,401 | €4,014 | -€387 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €50,362 | €21,249 | -€29,113 | -57.8% |
| Income taxes | 67/77 | €10,380 | €4,441 | -€5,939 | -57.2% |
| Profit (loss) for the period | 9904 | €39,982 | €16,808 | -€23,174 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,982 | €16,808 | -€23,174 | -58.0% |
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.