CHICAGO 45: what changed
Two fiscal 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
CHICAGO 45
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€396,631
2024 · €134,645+€261,986
Equity
€1.0m
2024 · €894,389+€146,631
Cash
€1.2m
2024 · €1.1m+€40,739
Balance sheet total
€1.6m
2024 · €1.5m+€59,042
Largest movements
Assets
- Cash +€40,739
up €40,739 (+3.6%), from €1.1m to €1.2m
mainly Net result for the year (+€396,631) and Other debts (+€254,047)
Equity and liabilities
- Trade debts -€306,452
down €306,452 (-81.0%), from €378,321 to €71,869
- Other debts +€254,047
up €254,047, from €0 to €254,047
- Profit (loss) carried forward +€146,631
up €146,631 (+22.1%), from €664,979 to €811,610
- Tax, wage and social debts -€24,023
down €24,023 (-15.0%), from €160,156 to €136,134
of which Remuneration and social security: -€26,181
Income statement
- Staff costs -€141,813
down €141,813 (-13.5%), from €1.0m to €906,643
- Gross operating margin +€102,157
up €102,157 (+7.8%), from €1.3m to €1.4m
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
€134,645
Gross operating margin
+€102,157
Staff costs
+€141,813
Depreciation
+€7,866
Other operating charges
+€1,552
Financial income
-€11
Financial charges
+€9,049
Taxes
-€439
Result 2025
€396,631
Cash bridge derived
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
+€334,990
Investment
-€33,090
Financing
-€261,162
Cash 2024
€1.1m
From operations (derived)
+€334,990
Net result for the year
+€396,631
Depreciation
+€32,383
Stocks and contracts
+€1,184
Receivables within one year
-€3,053
Deferred charges and accrued income
-€15,727
Trade debts
-€306,452
Tax, wage and social debts
-€24,023
Other debts
+€254,047
Investment (derived)
-€33,090
Investment in fixed assets (net)
-€33,090
Financing
-€261,162
Debts after one year
-€11,485
Current portion of long-term debt
+€323
Contributions, distributions and other
-€250,000
Cash 2025
€1.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,530,612 | €1,589,654 | +€59,042 | +3.9% |
| Fixed assets | 21/28 | €231,441 | €232,147 | +€707 | +0.3% |
| Tangible fixed assets | 22/27 | €230,941 | €231,647 | +€707 | +0.3% |
| Land and buildings | 22 | €190,184 | €179,517 | -€10,667 | -5.6% |
| Plant, machinery and equipment | 23 | €40,701 | €52,130 | +€11,429 | +28.1% |
| Furniture and vehicles | 24 | €56 | €0 | -€56 | -100.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €1,299,171 | €1,357,506 | +€58,335 | +4.5% |
| Stocks and contracts in progress | 3 | €16,176 | €14,992 | -€1,184 | -7.3% |
| Stocks | 30/36 | €16,176 | €14,992 | -€1,184 | -7.3% |
| Amounts receivable within one year | 40/41 | €145,895 | €148,948 | +€3,053 | +2.1% |
| Trade receivables | 40 | €6,556 | €729 | -€5,826 | -88.9% |
| Other amounts receivable | 41 | €139,339 | €148,219 | +€8,879 | +6.4% |
| Cash at bank and in hand | 54/58 | €1,135,000 | €1,175,739 | +€40,739 | +3.6% |
| Deferred charges and accrued income | 490/1 | €2,100 | €17,827 | +€15,727 | +748.7% |
| Total equity and liabilities | 10/49 | €1,530,612 | €1,589,654 | +€59,042 | +3.9% |
| Equity | 10/15 | €894,389 | €1,041,020 | +€146,631 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €210,811 | €210,811 | = | 0.0% |
| Distributable reserves | 133 | €210,811 | €210,811 | = | 0.0% |
| Profit (loss) carried forward | 14 | €664,979 | €811,610 | +€146,631 | +22.1% |
| Amounts payable | 17/49 | €636,223 | €548,633 | -€87,589 | -13.8% |
| Amounts payable after more than one year | 17 | €86,583 | €75,098 | -€11,485 | -13.3% |
| Financial debts | 170/4 | €86,583 | €75,098 | -€11,485 | -13.3% |
| Amounts payable within one year | 42/48 | €549,639 | €473,535 | -€76,104 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €11,162 | €11,485 | +€323 | +2.9% |
| Trade debts | 44 | €378,321 | €71,869 | -€306,452 | -81.0% |
| Suppliers | 440/4 | €378,321 | €71,869 | -€306,452 | -81.0% |
| Taxes, remuneration and social security | 45 | €160,156 | €136,134 | -€24,023 | -15.0% |
| Taxes | 450/3 | €27,328 | €29,486 | +€2,158 | +7.9% |
| Remuneration and social security | 454/9 | €132,828 | €106,647 | -€26,181 | -19.7% |
| Other amounts payable | 47/48 | €0 | €254,047 | +€254,047 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,048,455 | €906,643 | -€141,813 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,249 | €32,383 | -€7,866 | -19.5% |
| Other operating charges | 640/8 | €2,798 | €1,246 | -€1,552 | -55.5% |
| Gross operating margin | 9900 | €1,301,520 | €1,403,676 | +€102,157 | +7.8% |
| Operating profit (loss) | 9901 | €210,018 | €463,405 | +€253,387 | +120.7% |
| Financial income | 75/76B | €15 | €3 | -€11 | -77.1% |
| Recurring financial income | 75 | €15 | €3 | -€11 | -77.1% |
| Financial charges | 65/66B | €24,073 | €15,024 | -€9,049 | -37.6% |
| Recurring financial charges | 65 | €24,073 | €15,024 | -€9,049 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €185,960 | €448,385 | +€262,425 | +141.1% |
| Income taxes | 67/77 | €51,315 | €51,753 | +€439 | +0.9% |
| Profit (loss) for the period | 9904 | €134,645 | €396,631 | +€261,986 | +194.6% |
| Profit (loss) for the period to be appropriated | 9905 | €134,645 | €396,631 | +€261,986 | +194.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.