CHICA: what changed
What changed
CHICA
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€4,236
2024 · €32,030-€27,794
Equity
€247,707
2024 · €263,471-€15,764
Cash
€11,032
2024 · €28,042-€17,009
Balance sheet total
€450,817
2024 · €497,175-€46,358
Largest movements
Assets
- Tangible fixed assets -€45,041
down €45,041 (-10.2%), from €441,350 to €396,308
- Receivables within one year +€23,778
up €23,778 (+3,194%), from €744 to €24,522
of which Other amounts receivable: +€14,371
- Cash -€17,009
down €17,009 (-60.7%), from €28,042 to €11,032
mainly Debts after one year (-€37,435) and Receivables within one year (-€23,778)
- Stocks and contracts -€9,490
down €9,490 (-40.6%), from €23,346 to €13,856
Equity and liabilities
- Debts after one year -€37,435
down €37,435 (-22.9%), from €163,220 to €125,785
- Reserves -€15,764
down €15,764 (-5.4%), from €291,633 to €275,868
- Short-term financial debts +€6,673
up €6,673 (+79.8%), from €8,357 to €15,030
Income statement
- Gross operating margin -€30,766
down €30,766 (-21.6%), from €142,321 to €111,555
- Taxes -€8,838
down €8,838 (-75.6%), from €11,684 to €2,845
- Staff costs +€7,815
up €7,815 (+21.6%), from €36,167 to €43,982
- Financial charges -€2,409
down €2,409 (-21.8%), from €11,059 to €8,650
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
€32,030
Gross operating margin
-€30,766
Staff costs
-€7,815
Depreciation
-€1,214
Other operating charges
+€633
Financial income
+€121
Financial charges
+€2,409
Taxes
+€8,838
Result 2025
€4,236
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
+€39,733
Investment
-€4,718
Financing
-€52,024
Cash 2024
€28,042
From operations (derived)
+€39,733
Net result for the year
+€4,236
Depreciation
+€49,759
Stocks and contracts
+€9,490
Receivables within one year
-€23,778
Deferred charges and accrued income
-€1,405
Trade debts
-€424
Tax, wage and social debts
-€275
Advances received
-€299
Other debts
+€1,243
Accrued charges and deferred income
+€1,185
Investment (derived)
-€4,718
Investment in fixed assets (net)
-€4,718
Financing
-€52,024
Debts after one year
-€37,435
Current portion of long-term debt
-€1,262
Short-term financial debts
+€6,673
Contributions, distributions and other
-€20,000
Cash 2025
€11,032
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €497,175 | €450,817 | -€46,358 | -9.3% |
| Fixed assets | 21/28 | €441,850 | €396,808 | -€45,041 | -10.2% |
| Tangible fixed assets | 22/27 | €441,350 | €396,308 | -€45,041 | -10.2% |
| Land and buildings | 22 | €213,367 | €210,633 | -€2,733 | -1.3% |
| Plant, machinery and equipment | 23 | €70,211 | €59,837 | -€10,374 | -14.8% |
| Furniture and vehicles | 24 | €94,655 | €72,303 | -€22,352 | -23.6% |
| Other tangible fixed assets | 26 | €63,117 | €53,535 | -€9,582 | -15.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €55,326 | €54,009 | -€1,317 | -2.4% |
| Stocks and contracts in progress | 3 | €23,346 | €13,856 | -€9,490 | -40.6% |
| Stocks | 30/36 | €23,346 | €13,856 | -€9,490 | -40.6% |
| Amounts receivable within one year | 40/41 | €744 | €24,522 | +€23,778 | +3,194% |
| Trade receivables | 40 | - | €9,407 | +€9,407 | |
| Other amounts receivable | 41 | €744 | €15,115 | +€14,371 | +1,930% |
| Cash at bank and in hand | 54/58 | €28,042 | €11,032 | -€17,009 | -60.7% |
| Deferred charges and accrued income | 490/1 | €3,194 | €4,598 | +€1,405 | +44.0% |
| Total equity and liabilities | 10/49 | €497,175 | €450,817 | -€46,358 | -9.3% |
| Equity | 10/15 | €263,471 | €247,707 | -€15,764 | -6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €291,633 | €275,868 | -€15,764 | -5.4% |
| Distributable reserves | 133 | €291,633 | €275,868 | -€15,764 | -5.4% |
| Profit (loss) carried forward | 14 | -€46,762 | -€46,762 | = | 0.0% |
| Amounts payable | 17/49 | €233,704 | €203,111 | -€30,593 | -13.1% |
| Amounts payable after more than one year | 17 | €163,220 | €125,785 | -€37,435 | -22.9% |
| Financial debts | 170/4 | €163,220 | €125,785 | -€37,435 | -22.9% |
| Amounts payable within one year | 42/48 | €68,714 | €74,371 | +€5,656 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €38,697 | €37,435 | -€1,262 | -3.3% |
| Financial debts | 43 | €8,357 | €15,030 | +€6,673 | +79.8% |
| Credit institutions | 430/8 | €8,357 | €15,030 | +€6,673 | +79.8% |
| Trade debts | 44 | €3,552 | €3,128 | -€424 | -11.9% |
| Suppliers | 440/4 | €3,552 | €3,128 | -€424 | -11.9% |
| Advances received on contracts in progress | 46 | €344 | €46 | -€299 | -86.7% |
| Taxes, remuneration and social security | 45 | €11,658 | €11,383 | -€275 | -2.4% |
| Taxes | 450/3 | €8,668 | €7,454 | -€1,214 | -14.0% |
| Remuneration and social security | 454/9 | €2,990 | €3,929 | +€939 | +31.4% |
| Other amounts payable | 47/48 | €6,106 | €7,349 | +€1,243 | +20.4% |
| Accrued charges and deferred income | 492/3 | €1,770 | €2,955 | +€1,185 | +67.0% |
| Non-recurring operating income | 76A | €6,015 | - | -€6,015 | |
| Remuneration, social security and pensions | 62 | €36,167 | €43,982 | +€7,815 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,545 | €49,759 | +€1,214 | +2.5% |
| Other operating charges | 640/8 | €2,845 | €2,212 | -€633 | -22.2% |
| Gross operating margin | 9900 | €142,321 | €111,555 | -€30,766 | -21.6% |
| Operating profit (loss) | 9901 | €54,764 | €15,601 | -€39,162 | -71.5% |
| Financial income | 75/76B | €9 | €130 | +€121 | +1,340% |
| Recurring financial income | 75 | €9 | €130 | +€121 | +1,340% |
| Financial charges | 65/66B | €11,059 | €8,650 | -€2,409 | -21.8% |
| Recurring financial charges | 65 | €11,059 | €8,650 | -€2,409 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €43,713 | €7,081 | -€36,632 | -83.8% |
| Income taxes | 67/77 | €11,684 | €2,845 | -€8,838 | -75.6% |
| Profit (loss) for the period | 9904 | €32,030 | €4,236 | -€27,794 | -86.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,030 | €4,236 | -€27,794 | -86.8% |
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 6 November 2026 via checked.be.