CHAI GOURMAND: 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
CHAI GOURMAND
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€12,268
2024 · -€17,074+€29,342
Equity
€108,839
2024 · €96,569+€12,270
Cash
€1,534
2024 · -+€1,534
Balance sheet total
€835,761
2024 · €874,678-€38,917
Largest movements
Assets
- Tangible fixed assets -€47,648
down €47,648 (-5.7%), from €831,133 to €783,485
of which Land and buildings: -€37,694
Equity and liabilities
- Debts after one year -€52,598
down €52,598 (-9.6%), from €548,138 to €495,540
- Profit (loss) carried forward +€12,270
up €12,270 (+16.1%), from €76,109 to €88,379
Income statement
- Staff costs -€46,970
down €46,970 (-14.0%), from €334,621 to €287,651
- Gross operating margin -€18,458
down €18,458 (-4.6%), from €404,845 to €386,387
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
-€17,074
Gross operating margin
-€18,458
Staff costs
+€46,970
Depreciation
+€2,514
Other operating charges
-€176
Financial income
-€1,879
Financial charges
+€371
Result 2025
€12,268
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
+€65,181
Investment
-€7,937
Financing
-€55,710
Cash 2024
€0
From operations (derived)
+€65,181
Net result for the year
+€12,268
Depreciation
+€55,585
Stocks and contracts
+€1,522
Receivables within one year
-€7,590
Deferred charges and accrued income
-€1,129
Trade debts
-€7,604
Tax, wage and social debts
+€2,270
Advances received
+€3,500
Other debts
+€6,359
Investment (derived)
-€7,937
Investment in fixed assets (net)
-€7,937
Financing
-€55,710
Debts after one year
-€52,598
Current portion of long-term debt
+€1,804
Short-term financial debts
-€4,918
Contributions, distributions and other
+€2
Cash 2025
€1,534
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €874,678 | €835,761 | -€38,917 | -4.4% |
| Fixed assets | 21/28 | €831,133 | €783,485 | -€47,648 | -5.7% |
| Tangible fixed assets | 22/27 | €831,133 | €783,485 | -€47,648 | -5.7% |
| Land and buildings | 22 | €785,762 | €748,068 | -€37,694 | -4.8% |
| Plant, machinery and equipment | 23 | €35,372 | €24,726 | -€10,646 | -30.1% |
| Furniture and vehicles | 24 | €9,999 | €10,691 | +€692 | +6.9% |
| Current assets | 29/58 | €43,545 | €52,276 | +€8,731 | +20.1% |
| Stocks and contracts in progress | 3 | €38,885 | €37,363 | -€1,522 | -3.9% |
| Stocks | 30/36 | €38,885 | €37,363 | -€1,522 | -3.9% |
| Amounts receivable within one year | 40/41 | €487 | €8,077 | +€7,590 | +1,559% |
| Trade receivables | 40 | €450 | €7,982 | +€7,532 | +1,674% |
| Other amounts receivable | 41 | €37 | €95 | +€58 | +157% |
| Cash at bank and in hand | 54/58 | - | €1,534 | +€1,534 | |
| Deferred charges and accrued income | 490/1 | €4,173 | €5,302 | +€1,129 | +27.1% |
| Total equity and liabilities | 10/49 | €874,678 | €835,761 | -€38,917 | -4.4% |
| Equity | 10/15 | €96,569 | €108,839 | +€12,270 | +12.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,109 | €88,379 | +€12,270 | +16.1% |
| Amounts payable | 17/49 | €778,109 | €726,922 | -€51,187 | -6.6% |
| Amounts payable after more than one year | 17 | €548,138 | €495,540 | -€52,598 | -9.6% |
| Financial debts | 170/4 | €548,138 | €495,540 | -€52,598 | -9.6% |
| Amounts payable within one year | 42/48 | €229,971 | €231,382 | +€1,411 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €62,748 | €64,552 | +€1,804 | +2.9% |
| Financial debts | 43 | €4,918 | - | -€4,918 | |
| Credit institutions | 430/8 | €4,918 | - | -€4,918 | |
| Trade debts | 44 | €55,614 | €48,010 | -€7,604 | -13.7% |
| Suppliers | 440/4 | €55,614 | €48,010 | -€7,604 | -13.7% |
| Advances received on contracts in progress | 46 | €1,500 | €5,000 | +€3,500 | +233% |
| Taxes, remuneration and social security | 45 | €40,288 | €42,558 | +€2,270 | +5.6% |
| Taxes | 450/3 | €17,725 | €17,912 | +€187 | +1.1% |
| Remuneration and social security | 454/9 | €22,563 | €24,646 | +€2,083 | +9.2% |
| Other amounts payable | 47/48 | €64,903 | €71,262 | +€6,359 | +9.8% |
| Non-recurring operating income | 76A | €1,345 | €10,545 | +€9,200 | +684% |
| Remuneration, social security and pensions | 62 | €334,621 | €287,651 | -€46,970 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,099 | €55,585 | -€2,514 | -4.3% |
| Other operating charges | 640/8 | €7,318 | €7,494 | +€176 | +2.4% |
| Gross operating margin | 9900 | €404,845 | €386,387 | -€18,458 | -4.6% |
| Operating profit (loss) | 9901 | €4,807 | €35,657 | +€30,850 | +642% |
| Financial income | 75/76B | €1,956 | €77 | -€1,879 | -96.1% |
| Recurring financial income | 75 | €1,956 | €77 | -€1,879 | -96.1% |
| Financial charges | 65/66B | €23,837 | €23,466 | -€371 | -1.6% |
| Recurring financial charges | 65 | €23,837 | €23,466 | -€371 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,074 | €12,268 | +€29,342 | |
| Profit (loss) for the period | 9904 | -€17,074 | €12,268 | +€29,342 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,074 | €12,268 | +€29,342 |
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 23 October 2026 via checked.be.