Brasserie DARCHE: what changed
Brasserie DARCHE
Largest movements
- Tangible fixed assets +€13,353
up €13,353 (+15.2%), from €88,071 to €101,424
of which Other tangible fixed assets: +€30,478
- Cash -€8,622
down €8,622 (-23.2%), from €37,171 to €28,549
mainly Investment in fixed assets (net) (-€37,631) and Net result for the year (-€8,758)
- Receivables within one year -€5,220
down €5,220 (-7.4%), from €70,742 to €65,522
of which Other amounts receivable: -€4,789
- Deferred charges and accrued income +€3,538
up €3,538 (+552%), from €641 to €4,178
- Stocks and contracts -€3,280
down €3,280 (-9.1%), from €35,876 to €32,596
- Trade debts +€10,053
up €10,053 (+29.8%), from €33,770 to €43,824
- Profit (loss) carried forward -€8,723
down €8,723 (-100%), from €8,723 to €0
- Current portion of long-term debt +€7,653
up €7,653 (+242%), from €3,167 to €10,820
- Tax, wage and social debts -€3,597
down €3,597 (-5.6%), from €64,336 to €60,740
of which Taxes: -€4,100
- Debts after one year -€3,308
down €3,308 (-26.4%), from €12,554 to €9,245
- Staff costs +€38,627
up €38,627 (+10.1%), from €380,792 to €419,419
- Financial income +€14,376
up €14,376 (+8,251%), from €174 to €14,551
of which Non-recurring financial income: +€14,335
- Gross operating margin +€5,945
up €5,945 (+1.4%), from €429,628 to €435,573
- Taxes -€5,356
down €5,356 (-95.3%), from €5,621 to €265
- Financial charges +€4,590
up €4,590 (+77.2%), from €5,946 to €10,535
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,500 | €232,270 | -€230 | -0.1% |
| Fixed assets | 21/28 | €88,071 | €101,424 | +€13,353 | +15.2% |
| Tangible fixed assets | 22/27 | €88,071 | €101,424 | +€13,353 | +15.2% |
| Land and buildings | 22 | €18,585 | €16,865 | -€1,720 | -9.3% |
| Plant, machinery and equipment | 23 | €28,589 | €20,932 | -€7,657 | -26.8% |
| Furniture and vehicles | 24 | €24,577 | €16,829 | -€7,748 | -31.5% |
| Other tangible fixed assets | 26 | €16,321 | €46,799 | +€30,478 | +187% |
| Current assets | 29/58 | €144,429 | €130,845 | -€13,583 | -9.4% |
| Stocks and contracts in progress | 3 | €35,876 | €32,596 | -€3,280 | -9.1% |
| Stocks | 30/36 | €35,876 | €32,596 | -€3,280 | -9.1% |
| Amounts receivable within one year | 40/41 | €70,742 | €65,522 | -€5,220 | -7.4% |
| Trade receivables | 40 | €9,940 | €9,510 | -€431 | -4.3% |
| Other amounts receivable | 41 | €60,801 | €56,012 | -€4,789 | -7.9% |
| Cash at bank and in hand | 54/58 | €37,171 | €28,549 | -€8,622 | -23.2% |
| Deferred charges and accrued income | 490/1 | €641 | €4,178 | +€3,538 | +552% |
| Total equity and liabilities | 10/49 | €232,500 | €232,270 | -€230 | -0.1% |
| Equity | 10/15 | €115,916 | €107,158 | -€8,758 | -7.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €94,793 | €94,758 | -€35 | 0.0% |
| Tax-exempt reserves | 132 | €3,628 | €3,628 | = | 0.0% |
| Distributable reserves | 133 | €91,165 | €91,130 | -€35 | 0.0% |
| Profit (loss) carried forward | 14 | €8,723 | €0 | -€8,723 | -100% |
| Amounts payable | 17/49 | €116,584 | €125,112 | +€8,528 | +7.3% |
| Amounts payable after more than one year | 17 | €12,554 | €9,245 | -€3,308 | -26.4% |
| Financial debts | 170/4 | €12,554 | €9,245 | -€3,308 | -26.4% |
| Amounts payable within one year | 42/48 | €103,285 | €115,394 | +€12,110 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €3,167 | €10,820 | +€7,653 | +242% |
| Trade debts | 44 | €33,770 | €43,824 | +€10,053 | +29.8% |
| Suppliers | 440/4 | €33,770 | €43,824 | +€10,053 | +29.8% |
| Taxes, remuneration and social security | 45 | €64,336 | €60,740 | -€3,597 | -5.6% |
| Taxes | 450/3 | €25,754 | €21,654 | -€4,100 | -15.9% |
| Remuneration and social security | 454/9 | €38,582 | €39,085 | +€504 | +1.3% |
| Other amounts payable | 47/48 | €2,011 | €11 | -€2,000 | -99.5% |
| Accrued charges and deferred income | 492/3 | €746 | €472 | -€274 | -36.7% |
| Remuneration, social security and pensions | 62 | €380,792 | €419,419 | +€38,627 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,584 | €24,278 | -€306 | -1.2% |
| Other operating charges | 640/8 | €1,555 | €4,384 | +€2,829 | +182% |
| Gross operating margin | 9900 | €429,628 | €435,573 | +€5,945 | +1.4% |
| Operating profit (loss) | 9901 | €22,697 | -€12,508 | -€35,206 | |
| Financial income | 75/76B | €174 | €14,551 | +€14,376 | +8,251% |
| Recurring financial income | 75 | €174 | €216 | +€41 | +23.7% |
| Non-recurring financial income | 76B | - | €14,335 | +€14,335 | |
| Financial charges | 65/66B | €5,946 | €10,535 | +€4,590 | +77.2% |
| Recurring financial charges | 65 | €5,946 | €10,535 | +€4,590 | +77.2% |
| Profit (loss) for the period before taxes | 9903 | €16,926 | -€8,493 | -€25,419 | |
| Income taxes | 67/77 | €5,621 | €265 | -€5,356 | -95.3% |
| Profit (loss) for the period | 9904 | €11,305 | -€8,758 | -€20,063 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,305 | -€8,758 | -€20,063 |
Next steps
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 7 November 2026 via checked.be.