CASH POT: what changed
What changed
CASH POT
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€17,924
2024 · -€14,156+€32,080
Equity
-€21,461
2024 · -€39,385+€17,924
Cash
€31,816
2024 · €19,760+€12,056
Balance sheet total
€93,563
2024 · €94,059-€496
Largest movements
Assets
- Cash +€12,056
up €12,056 (+61.0%), from €19,760 to €31,816
mainly Depreciation (+€28,342) and Net result for the year (+€17,924)
- Tangible fixed assets -€8,996
down €8,996 (-16.1%), from €55,718 to €46,722
of which Land and buildings: -€11,078
- Stocks and contracts -€3,308
down €3,308 (-40.6%), from €8,146 to €4,838
Equity and liabilities
- Profit (loss) carried forward +€17,924
up €17,924 (+38.9%), from -€46,112 to -€28,188
- Advances received -€14,700
down €14,700 (-23.6%), from €62,333 to €47,633
- Other debts +€7,729
up €7,729 (+28.4%), from €27,175 to €34,904
- Trade debts -€6,535
down €6,535 (-23.2%), from €28,146 to €21,611
- Debts after one year -€5,238
down €5,238 (-72.7%), from €7,204 to €1,966
Income statement
- Turnover +€303,149
new in 2025: €303,149
- Purchases and services +€249,759
new in 2025: €249,759
- Gross operating margin +€43,078
up €43,078 (+305%), from €14,138 to €57,216
- Financial charges +€4,415
up €4,415 (+424%), from €1,041 to €5,456
of which Financial charges: +€3,951
- Depreciation +€3,965
up €3,965 (+16.3%), from €24,377 to €28,342
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
-€14,156
Gross operating margin
+€43,078
Staff costs
-€1,116
Depreciation
-€3,965
Write-downs
-€3,308
Other operating charges
+€1,829
Financial income
-€23
Financial charges
-€4,415
Result 2025
€17,924
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
+€37,442
Investment
-€19,346
Financing
-€6,040
Cash 2024
€19,760
From operations (derived)
+€37,442
Net result for the year
+€17,924
Depreciation
+€28,342
Stocks and contracts
+€3,308
Receivables within one year
+€249
Deferred charges and accrued income
-€1
Trade debts
-€6,535
Tax, wage and social debts
+€468
Advances received
-€14,700
Other debts
+€7,729
Accrued charges and deferred income
+€658
Investment (derived)
-€19,346
Investment in fixed assets (net)
-€19,346
Financing
-€6,040
Debts after one year
-€5,238
Current portion of long-term debt
-€802
Cash 2025
€31,816
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,059 | €93,563 | -€496 | -0.5% |
| Fixed assets | 21/28 | €61,838 | €52,842 | -€8,996 | -14.5% |
| Tangible fixed assets | 22/27 | €55,718 | €46,722 | -€8,996 | -16.1% |
| Land and buildings | 22 | €42,292 | €31,214 | -€11,078 | -26.2% |
| Plant, machinery and equipment | 23 | €8,266 | €6,613 | -€1,653 | -20.0% |
| Furniture and vehicles | 24 | €5,094 | €8,893 | +€3,799 | +74.6% |
| Leasing and similar rights | 25 | €66 | €2 | -€64 | -97.0% |
| Financial fixed assets | 28 | €6,120 | €6,120 | = | 0.0% |
| Current assets | 29/58 | €32,221 | €40,721 | +€8,500 | +26.4% |
| Stocks and contracts in progress | 3 | €8,146 | €4,838 | -€3,308 | -40.6% |
| Stocks | 30/36 | €8,146 | €4,838 | -€3,308 | -40.6% |
| Amounts receivable within one year | 40/41 | €3,718 | €3,469 | -€249 | -6.7% |
| Trade receivables | 40 | €1,493 | - | -€1,493 | |
| Other amounts receivable | 41 | €2,225 | €3,469 | +€1,244 | +55.9% |
| Cash at bank and in hand | 54/58 | €19,760 | €31,816 | +€12,056 | +61.0% |
| Deferred charges and accrued income | 490/1 | €597 | €598 | +€1 | +0.2% |
| Total equity and liabilities | 10/49 | €94,059 | €93,563 | -€496 | -0.5% |
| Equity | 10/15 | -€39,385 | -€21,461 | +€17,924 | +45.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €527 | €527 | = | 0.0% |
| Non-distributable reserves | 130/1 | €527 | €527 | = | 0.0% |
| Reserves not available under the articles | 1311 | €527 | €527 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,112 | -€28,188 | +€17,924 | +38.9% |
| Amounts payable | 17/49 | €133,444 | €115,024 | -€18,420 | -13.8% |
| Amounts payable after more than one year | 17 | €7,204 | €1,966 | -€5,238 | -72.7% |
| Financial debts | 170/4 | €7,204 | €1,966 | -€5,238 | -72.7% |
| Amounts payable within one year | 42/48 | €126,240 | €112,400 | -€13,840 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €6,039 | €5,237 | -€802 | -13.3% |
| Trade debts | 44 | €28,146 | €21,611 | -€6,535 | -23.2% |
| Suppliers | 440/4 | €28,146 | €21,611 | -€6,535 | -23.2% |
| Advances received on contracts in progress | 46 | €62,333 | €47,633 | -€14,700 | -23.6% |
| Taxes, remuneration and social security | 45 | €2,547 | €3,015 | +€468 | +18.4% |
| Taxes | 450/3 | €2,547 | €3,015 | +€468 | +18.4% |
| Other amounts payable | 47/48 | €27,175 | €34,904 | +€7,729 | +28.4% |
| Accrued charges and deferred income | 492/3 | - | €658 | +€658 | |
| Turnover | 70 | - | €303,149 | +€303,149 | |
| Non-recurring operating income | 76A | - | €3,826 | +€3,826 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €249,759 | +€249,759 | |
| Remuneration, social security and pensions | 62 | €384 | €1,500 | +€1,116 | +291% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,377 | €28,342 | +€3,965 | +16.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,308 | +€3,308 | |
| Other operating charges | 640/8 | €2,515 | €686 | -€1,829 | -72.7% |
| Gross operating margin | 9900 | €14,138 | €57,216 | +€43,078 | +305% |
| Operating profit (loss) | 9901 | -€13,138 | €23,380 | +€36,518 | |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | €1,041 | €5,456 | +€4,415 | +424% |
| Recurring financial charges | 65 | €1,041 | €4,992 | +€3,951 | +380% |
| Non-recurring financial charges | 66B | - | €464 | +€464 | |
| Profit (loss) for the period before taxes | 9903 | -€14,156 | €17,924 | +€32,080 | |
| Profit (loss) for the period | 9904 | -€14,156 | €17,924 | +€32,080 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,156 | €17,924 | +€32,080 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.