CARPE DIEM: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
CARPE DIEM
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€16,199
2024 · €334,674-€318,475
Equity
€1.4m
2024 · €1.4m+€16,199
Cash
€649,674
2024 · €661,787-€12,113
Balance sheet total
€2.7m
2024 · €2.0m+€703,495
Largest movements
Assets
- Tangible fixed assets +€841,618
up €841,618 (+138%), from €608,174 to €1.4m
of which Land and buildings: +€830,041
- Current investments -€292,338
down €292,338 (-73.9%), from €395,802 to €103,464
- Receivables within one year +€228,861
new in 2025: €228,861
of which Other amounts receivable: +€120,778
- Receivables after one year -€100,000
down €100,000 (-48.0%), from €208,458 to €108,458
of which Trade receivables: -€108,458
Equity and liabilities
- Debts after one year +€533,769
up €533,769 (+173%), from €308,915 to €842,684
- Trade debts +€165,506
up €165,506 (+320%), from €51,748 to €217,254
Income statement
- Gross operating margin -€440,313
down €440,313 (-44.7%), from €986,092 to €545,779
- Taxes -€100,032
down €100,032 (-93.8%), from €106,607 to €6,574
- Staff costs -€22,684
down €22,684 (-5.2%), from €437,198 to €414,515
- Financial charges +€13,506
up €13,506 (+85.3%), from €15,836 to €29,341
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€334,674
Gross operating margin
-€440,313
Staff costs
+€22,684
Depreciation
+€6,116
Other operating charges
+€359
Financial income
+€6,151
Financial charges
-€13,506
Taxes
+€100,032
Result 2025
€16,199
raises the resultlowers the result
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€74,567
Investment
-€638,370
Financing
+€551,689
Cash 2024
€661,787
From operations (derived)
+€74,567
Net result for the year
+€16,199
Depreciation
+€89,090
Receivables after one year
+€100,000
Stocks and contracts
-€17,888
Receivables within one year
-€228,861
Deferred charges and accrued income
-€19,579
Trade debts
+€165,506
Tax, wage and social debts
-€10,448
Advances received
-€7,365
Other debts
+€3
Accrued charges and deferred income
-€12,089
Investment (derived)
-€638,370
Investment in fixed assets (net)
-€930,708
Current investments
+€292,338
Financing
+€551,689
Debts after one year
+€533,769
Current portion of long-term debt
+€17,920
Cash 2025
€649,674
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,961,472 | €2,664,967 | +€703,495 | +35.9% |
| Fixed assets | 21/28 | €608,174 | €1,449,791 | +€841,618 | +138% |
| Tangible fixed assets | 22/27 | €608,174 | €1,449,791 | +€841,618 | +138% |
| Land and buildings | 22 | €551,500 | €1,381,541 | +€830,041 | +151% |
| Plant, machinery and equipment | 23 | €48,324 | €44,953 | -€3,371 | -7.0% |
| Furniture and vehicles | 24 | €8,350 | €23,298 | +€14,948 | +179% |
| Current assets | 29/58 | €1,353,299 | €1,215,176 | -€138,123 | -10.2% |
| Amounts receivable after more than one year | 29 | €208,458 | €108,458 | -€100,000 | -48.0% |
| Trade receivables | 290 | €108,458 | - | -€108,458 | |
| Other amounts receivable | 291 | €100,000 | €108,458 | +€8,458 | +8.5% |
| Stocks and contracts in progress | 3 | €14,389 | €32,277 | +€17,888 | +124% |
| Stocks | 30/36 | €14,389 | €32,277 | +€17,888 | +124% |
| Amounts receivable within one year | 40/41 | - | €228,861 | +€228,861 | |
| Trade receivables | 40 | - | €108,083 | +€108,083 | |
| Other amounts receivable | 41 | - | €120,778 | +€120,778 | |
| Current investments | 50/53 | €395,802 | €103,464 | -€292,338 | -73.9% |
| Cash at bank and in hand | 54/58 | €661,787 | €649,674 | -€12,113 | -1.8% |
| Deferred charges and accrued income | 490/1 | €72,863 | €92,442 | +€19,579 | +26.9% |
| Total equity and liabilities | 10/49 | €1,961,472 | €2,664,967 | +€703,495 | +35.9% |
| Equity | 10/15 | €1,425,550 | €1,441,748 | +€16,199 | +1.1% |
| Contributions | 10/11 | €44,000 | €40,000 | -€4,000 | -9.1% |
| Reserves | 13 | €1,381,550 | €1,401,748 | +€20,199 | +1.5% |
| Non-distributable reserves | 130/1 | - | €4,000 | +€4,000 | |
| Other | 1319 | - | €4,000 | +€4,000 | |
| Distributable reserves | 133 | €1,381,550 | €1,397,748 | +€16,199 | +1.2% |
| Amounts payable | 17/49 | €535,923 | €1,223,219 | +€687,297 | +128% |
| Amounts payable after more than one year | 17 | €308,915 | €842,684 | +€533,769 | +173% |
| Financial debts | 170/4 | €308,915 | €842,684 | +€533,769 | +173% |
| Amounts payable within one year | 42/48 | €214,918 | €380,535 | +€165,616 | +77.1% |
| Current portion of amounts payable after more than one year | 42 | €74,061 | €91,981 | +€17,920 | +24.2% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €51,748 | €217,254 | +€165,506 | +320% |
| Suppliers | 440/4 | €51,748 | €217,254 | +€165,506 | +320% |
| Advances received on contracts in progress | 46 | €7,365 | €0 | -€7,365 | -100% |
| Taxes, remuneration and social security | 45 | €48,790 | €38,342 | -€10,448 | -21.4% |
| Taxes | 450/3 | €23,994 | €6,827 | -€17,167 | -71.5% |
| Remuneration and social security | 454/9 | €24,796 | €31,515 | +€6,719 | +27.1% |
| Other amounts payable | 47/48 | €32,954 | €32,958 | +€3 | 0.0% |
| Accrued charges and deferred income | 492/3 | €12,089 | €0 | -€12,089 | -100% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €437,198 | €414,515 | -€22,684 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,206 | €89,090 | -€6,116 | -6.4% |
| Other operating charges | 640/8 | €6,541 | €6,181 | -€359 | -5.5% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €986,092 | €545,779 | -€440,313 | -44.7% |
| Operating profit (loss) | 9901 | €447,146 | €35,993 | -€411,153 | -92.0% |
| Financial income | 75/76B | €9,970 | €16,121 | +€6,151 | +61.7% |
| Recurring financial income | 75 | €9,970 | €16,121 | +€6,151 | +61.7% |
| Financial charges | 65/66B | €15,836 | €29,341 | +€13,506 | +85.3% |
| Recurring financial charges | 65 | €15,836 | €29,341 | +€13,506 | +85.3% |
| Profit (loss) for the period before taxes | 9903 | €441,281 | €22,773 | -€418,508 | -94.8% |
| Income taxes | 67/77 | €106,607 | €6,574 | -€100,032 | -93.8% |
| Profit (loss) for the period | 9904 | €334,674 | €16,199 | -€318,475 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €334,674 | €16,199 | -€318,475 | -95.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.