Café de Vijfhoek: what changed
What changed
Café de Vijfhoek
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€5,254
2024 · €1,275+€3,980
Equity
€218,592
2024 · €236,798-€18,206
Cash
€121,521
2024 · €124,251-€2,730
Balance sheet total
€333,700
2024 · €334,146-€447
Largest movements
Assets
- Tangible fixed assets +€25,220
up €25,220 (+30.9%), from €81,515 to €106,735
of which Furniture and vehicles: +€37,591
- Receivables within one year -€15,439
down €15,439 (-21.3%), from €72,493 to €57,054
of which Other amounts receivable: -€20,409
- Stocks and contracts -€4,221
down €4,221 (-8.7%), from €48,586 to €44,365
Equity and liabilities
- Tax, wage and social debts +€26,570
up €26,570 (+109%), from €24,480 to €51,050
of which Remuneration and social security: +€27,251
- Reserves -€18,206
down €18,206 (-11.6%), from €156,798 to €138,592
of which Distributable reserves: -€18,206
- Debts after one year +€13,582
up €13,582 (+229%), from €5,928 to €19,510
- Trade debts -€12,498
down €12,498 (-31.6%), from €39,569 to €27,071
- Other debts -€11,337
down €11,337 (-100%), from €11,337 to €0
Income statement
- Gross operating margin +€76,303
up €76,303 (+30.8%), from €247,388 to €323,691
- Staff costs +€63,628
up €63,628 (+28.0%), from €227,457 to €291,085
- Depreciation +€5,822
up €5,822 (+35.5%), from €16,413 to €22,235
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
€1,275
Gross operating margin
+€76,303
Staff costs
-€63,628
Depreciation
-€5,822
Other operating charges
-€3,130
Financial income
+€171
Financial charges
+€489
Taxes
-€403
Result 2025
€5,254
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
+€52,434
Investment
-€46,729
Financing
-€8,435
Cash 2024
€124,251
From operations (derived)
+€52,434
Net result for the year
+€5,254
Depreciation
+€22,235
Stocks and contracts
+€4,221
Receivables within one year
+€15,439
Deferred charges and accrued income
+€2,551
Trade debts
-€12,498
Tax, wage and social debts
+€26,570
Other debts
-€11,337
Investment (derived)
-€46,729
Investment in fixed assets (net)
-€46,729
Financing
-€8,435
Debts after one year
+€13,582
Current portion of long-term debt
+€1,518
Short-term financial debts
-€74
Contributions, distributions and other
-€23,460
Cash 2025
€121,521
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €334,146 | €333,700 | -€447 | -0.1% |
| Fixed assets | 21/28 | €86,266 | €110,761 | +€24,495 | +28.4% |
| Intangible fixed assets | 21 | €1,438 | €713 | -€725 | -50.4% |
| Tangible fixed assets | 22/27 | €81,515 | €106,735 | +€25,220 | +30.9% |
| Land and buildings | 22 | €33,767 | €26,942 | -€6,825 | -20.2% |
| Plant, machinery and equipment | 23 | €44,301 | €38,755 | -€5,546 | -12.5% |
| Furniture and vehicles | 24 | €3,447 | €41,038 | +€37,591 | +1,090% |
| Financial fixed assets | 28 | €3,313 | €3,313 | = | 0.0% |
| Current assets | 29/58 | €247,880 | €222,939 | -€24,941 | -10.1% |
| Stocks and contracts in progress | 3 | €48,586 | €44,365 | -€4,221 | -8.7% |
| Stocks | 30/36 | €48,586 | €44,365 | -€4,221 | -8.7% |
| Amounts receivable within one year | 40/41 | €72,493 | €57,054 | -€15,439 | -21.3% |
| Trade receivables | 40 | €1,246 | €6,216 | +€4,970 | +399% |
| Other amounts receivable | 41 | €71,247 | €50,838 | -€20,409 | -28.6% |
| Cash at bank and in hand | 54/58 | €124,251 | €121,521 | -€2,730 | -2.2% |
| Deferred charges and accrued income | 490/1 | €2,551 | €0 | -€2,551 | -100% |
| Total equity and liabilities | 10/49 | €334,146 | €333,700 | -€447 | -0.1% |
| Equity | 10/15 | €236,798 | €218,592 | -€18,206 | -7.7% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €156,798 | €138,592 | -€18,206 | -11.6% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €148,798 | €130,592 | -€18,206 | -12.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €97,349 | €115,108 | +€17,759 | +18.2% |
| Amounts payable after more than one year | 17 | €5,928 | €19,510 | +€13,582 | +229% |
| Financial debts | 170/4 | €5,928 | €19,510 | +€13,582 | +229% |
| Amounts payable within one year | 42/48 | €91,420 | €95,598 | +€4,178 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €15,798 | €17,315 | +€1,518 | +9.6% |
| Financial debts | 43 | €236 | €162 | -€74 | -31.4% |
| Credit institutions | 430/8 | €236 | €162 | -€74 | -31.4% |
| Trade debts | 44 | €39,569 | €27,071 | -€12,498 | -31.6% |
| Suppliers | 440/4 | €39,569 | €27,071 | -€12,498 | -31.6% |
| Taxes, remuneration and social security | 45 | €24,480 | €51,050 | +€26,570 | +109% |
| Taxes | 450/3 | €3,987 | €3,306 | -€681 | -17.1% |
| Remuneration and social security | 454/9 | €20,493 | €47,744 | +€27,251 | +133% |
| Other amounts payable | 47/48 | €11,337 | €0 | -€11,337 | -100% |
| Remuneration, social security and pensions | 62 | €227,457 | €291,085 | +€63,628 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,413 | €22,235 | +€5,822 | +35.5% |
| Other operating charges | 640/8 | €813 | €3,943 | +€3,130 | +385% |
| Gross operating margin | 9900 | €247,388 | €323,691 | +€76,303 | +30.8% |
| Operating profit (loss) | 9901 | €2,705 | €6,428 | +€3,723 | +138% |
| Financial income | 75/76B | €1,674 | €1,845 | +€171 | +10.2% |
| Recurring financial income | 75 | €1,674 | €1,845 | +€171 | +10.2% |
| Financial charges | 65/66B | €2,800 | €2,311 | -€489 | -17.5% |
| Recurring financial charges | 65 | €2,800 | €2,311 | -€489 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €1,579 | €5,962 | +€4,383 | +278% |
| Income taxes | 67/77 | €304 | €708 | +€403 | +133% |
| Profit (loss) for the period | 9904 | €1,275 | €5,254 | +€3,980 | +312% |
| Profit (loss) for the period to be appropriated | 9905 | €1,275 | €5,254 | +€3,980 | +312% |
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.