Casse-Croûte: 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
Casse-Croûte
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€80,214
2024 · €95,747-€15,533
Equity
€102,487
2024 · €102,273+€214
Cash
€92,226
2024 · €65,595+€26,631
Balance sheet total
€784,176
2024 · €649,963+€134,212
Largest movements
Assets
- Tangible fixed assets +€151,641
up €151,641 (+35.6%), from €425,657 to €577,297
of which Other tangible fixed assets: +€148,158
- Current investments -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Cash +€26,631
up €26,631 (+40.6%), from €65,595 to €92,226
mainly Debts after one year (+€121,601) and Depreciation (+€114,498)
Equity and liabilities
- Debts after one year +€121,601
up €121,601 (+41.5%), from €293,182 to €414,783
- Other debts -€20,000
down €20,000 (-20.0%), from €100,000 to €80,000
- Current portion of long-term debt +€18,151
up €18,151 (+37.0%), from €49,017 to €67,168
- Trade debts +€9,393
up €9,393 (+11.9%), from €78,616 to €88,008
Income statement
- Turnover +€187,843
up €187,843 (+11.0%), from €1.7m to €1.9m
- Services and other goods +€121,916
up €121,916 (+23.3%), from €523,939 to €645,855
- Goods and materials +€67,715
up €67,715 (+10.6%), from €638,740 to €706,455
of which Purchases: +€73,008
- Depreciation +€39,155
up €39,155 (+52.0%), from €75,343 to €114,498
- Staff costs -€34,202
down €34,202 (-10.3%), from €332,680 to €298,478
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
€95,747
Turnover
+€187,843
Other operating income
+€28,331
Goods and materials
-€67,715
Services and other goods
-€121,916
Staff costs
+€34,202
Depreciation
-€39,155
Other operating charges
-€49
Other operating items
-€34,928
Financial income
-€4,537
Financial charges
-€3,209
Taxes
+€5,600
Result 2025
€80,214
raises the resultlowers the resultnot broken down further in the accounts
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
+€183,044
Investment
-€216,165
Financing
+€59,752
Cash 2024
€65,595
From operations (derived)
+€183,044
Net result for the year
+€80,214
Depreciation
+€114,498
Stocks and contracts
-€2,752
Receivables within one year
-€3,099
Deferred charges and accrued income
-€64
Trade debts
+€9,393
Tax, wage and social debts
+€3,828
Other debts
-€20,000
Accrued charges and deferred income
+€1,026
Investment (derived)
-€216,165
Investment in fixed assets (net)
-€266,165
Current investments
+€50,000
Financing
+€59,752
Debts after one year
+€121,601
Current portion of long-term debt
+€18,151
Contributions, distributions and other
-€80,000
Cash 2025
€92,226
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €649,963 | €784,176 | +€134,212 | +20.6% |
| Fixed assets | 21/28 | €431,691 | €583,357 | +€151,666 | +35.1% |
| Tangible fixed assets | 22/27 | €425,657 | €577,297 | +€151,641 | +35.6% |
| Land and buildings | 22 | €73,060 | €48,914 | -€24,147 | -33.1% |
| Plant, machinery and equipment | 23 | €32,042 | €22,583 | -€9,459 | -29.5% |
| Furniture and vehicles | 24 | €16,128 | €53,217 | +€37,089 | +230% |
| Other tangible fixed assets | 26 | €304,426 | €452,584 | +€148,158 | +48.7% |
| Financial fixed assets | 28 | €6,034 | €6,060 | +€26 | +0.4% |
| Other financial fixed assets | 284/8 | €6,034 | €6,060 | +€26 | +0.4% |
| Amounts receivable and cash guarantees | 285/8 | €6,034 | €6,060 | +€26 | +0.4% |
| Current assets | 29/58 | €218,272 | €200,818 | -€17,454 | -8.0% |
| Stocks and contracts in progress | 3 | €19,791 | €22,543 | +€2,752 | +13.9% |
| Stocks | 30/36 | €19,791 | €22,543 | +€2,752 | +13.9% |
| Goods purchased for resale | 34 | €19,791 | €22,543 | +€2,752 | +13.9% |
| Amounts receivable within one year | 40/41 | €31,194 | €34,292 | +€3,099 | +9.9% |
| Trade receivables | 40 | €11,240 | €15,165 | +€3,926 | +34.9% |
| Other amounts receivable | 41 | €19,954 | €19,127 | -€827 | -4.1% |
| Current investments | 50/53 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Other investments | 51/53 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €65,595 | €92,226 | +€26,631 | +40.6% |
| Deferred charges and accrued income | 490/1 | €1,693 | €1,757 | +€64 | +3.8% |
| Total equity and liabilities | 10/49 | €649,963 | €784,176 | +€134,212 | +20.6% |
| Equity | 10/15 | €102,273 | €102,487 | +€214 | +0.2% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,273 | €22,487 | +€214 | +1.0% |
| Amounts payable | 17/49 | €547,690 | €681,688 | +€133,999 | +24.5% |
| Amounts payable after more than one year | 17 | €293,182 | €414,783 | +€121,601 | +41.5% |
| Financial debts | 170/4 | €293,182 | €414,783 | +€121,601 | +41.5% |
| Credit institutions | 173 | €293,182 | €414,783 | +€121,601 | +41.5% |
| Amounts payable within one year | 42/48 | €253,295 | €264,666 | +€11,372 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €49,017 | €67,168 | +€18,151 | +37.0% |
| Trade debts | 44 | €78,616 | €88,008 | +€9,393 | +11.9% |
| Suppliers | 440/4 | €78,616 | €88,008 | +€9,393 | +11.9% |
| Taxes, remuneration and social security | 45 | €25,663 | €29,490 | +€3,828 | +14.9% |
| Taxes | 450/3 | €3,840 | €10,062 | +€6,222 | +162% |
| Remuneration and social security | 454/9 | €21,823 | €19,428 | -€2,395 | -11.0% |
| Other amounts payable | 47/48 | €100,000 | €80,000 | -€20,000 | -20.0% |
| Accrued charges and deferred income | 492/3 | €1,213 | €2,239 | +€1,026 | +84.6% |
| Operating income | 70/76A | €1,715,971 | €1,932,145 | +€216,174 | +12.6% |
| Turnover | 70 | €1,704,449 | €1,892,292 | +€187,843 | +11.0% |
| Other operating income | 74 | €11,522 | €39,852 | +€28,331 | +246% |
| Operating charges | 60/66A | €1,571,450 | €1,801,011 | +€229,561 | +14.6% |
| Goods for resale, raw materials and consumables | 60 | €638,740 | €706,455 | +€67,715 | +10.6% |
| Purchases | 600/8 | €636,199 | €709,207 | +€73,008 | +11.5% |
| Change in stocks: decrease (increase) | 609 | €2,541 | -€2,752 | -€5,293 | |
| Services and other goods | 61 | €523,939 | €645,855 | +€121,916 | +23.3% |
| Remuneration, social security and pensions | 62 | €332,680 | €298,478 | -€34,202 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,343 | €114,498 | +€39,155 | +52.0% |
| Other operating charges | 640/8 | €748 | €797 | +€49 | +6.6% |
| Non-recurring operating charges | 66A | - | €34,928 | +€34,928 | |
| Operating profit (loss) | 9901 | €144,521 | €131,134 | -€13,387 | -9.3% |
| Financial income | 75/76B | €6,035 | €1,499 | -€4,537 | -75.2% |
| Recurring financial income | 75 | €6,035 | €1,154 | -€4,882 | -80.9% |
| Income from current assets | 751 | €6,025 | €1,154 | -€4,871 | -80.9% |
| Other financial income | 752/9 | €10 | - | -€10 | |
| Non-recurring financial income | 76B | - | €345 | +€345 | |
| Financial charges | 65/66B | €21,891 | €25,100 | +€3,209 | +14.7% |
| Recurring financial charges | 65 | €21,891 | €25,100 | +€3,209 | +14.7% |
| Debt charges | 650 | €21,891 | €24,684 | +€2,792 | +12.8% |
| Other financial charges | 652/9 | - | €416 | +€416 | |
| Profit (loss) for the period before taxes | 9903 | €128,665 | €107,532 | -€21,133 | -16.4% |
| Income taxes | 67/77 | €32,918 | €27,319 | -€5,600 | -17.0% |
| Taxes | 670/3 | €42,145 | €27,319 | -€14,827 | -35.2% |
| Tax adjustments and reversals of tax provisions | 77 | €9,227 | - | -€9,227 | |
| Profit (loss) for the period | 9904 | €95,747 | €80,214 | -€15,533 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €95,747 | €80,214 | -€15,533 | -16.2% |
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 27 October 2026 via checked.be.