CHLOMATTIS: 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
CHLOMATTIS
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€13,428
2024 · €8,266+€5,162
Equity
€185,297
2024 · €171,869+€13,428
Cash
€364
2024 · €1,864-€1,500
Balance sheet total
€697,634
2024 · €796,528-€98,894
Largest movements
Assets
- Tangible fixed assets -€87,379
down €87,379 (-11.3%), from €772,297 to €684,918
of which Plant, machinery and equipment: -€45,408
Equity and liabilities
- Debts after one year -€101,210
down €101,210 (-25.6%), from €395,956 to €294,746
- Reserves +€12,000
up €12,000 (+24.3%), from €49,360 to €61,360
of which Distributable reserves: +€12,000
Income statement
- Staff costs +€9,298
up €9,298 (+22.9%), from €40,545 to €49,843
- Gross operating margin +€9,197
up €9,197 (+5.2%), from €177,708 to €186,905
- Depreciation -€6,009
down €6,009 (-6.3%), from €95,048 to €89,039
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
€8,266
Gross operating margin
+€9,197
Staff costs
-€9,298
Depreciation
+€6,009
Other operating charges
+€161
Financial income
-€1
Financial charges
+€800
Taxes
-€1,706
Result 2025
€13,428
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
+€104,528
Investment
-€1,660
Financing
-€104,368
Cash 2024
€1,864
From operations (derived)
+€104,528
Net result for the year
+€13,428
Depreciation
+€89,039
Stocks and contracts
+€3,894
Receivables within one year
+€2,593
Deferred charges and accrued income
+€3,528
Trade debts
+€1,847
Tax, wage and social debts
-€4,879
Other debts
+€542
Accrued charges and deferred income
-€5,464
Investment (derived)
-€1,660
Investment in fixed assets (net)
-€1,660
Financing
-€104,368
Debts after one year
-€101,210
Current portion of long-term debt
+€1,442
Short-term financial debts
-€4,600
Cash 2025
€364
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €796,528 | €697,634 | -€98,894 | -12.4% |
| Fixed assets | 21/28 | €772,297 | €684,918 | -€87,379 | -11.3% |
| Tangible fixed assets | 22/27 | €772,297 | €684,918 | -€87,379 | -11.3% |
| Land and buildings | 22 | €602,217 | €560,646 | -€41,571 | -6.9% |
| Plant, machinery and equipment | 23 | €168,980 | €123,572 | -€45,408 | -26.9% |
| Furniture and vehicles | 24 | €1,100 | €700 | -€400 | -36.4% |
| Current assets | 29/58 | €24,231 | €12,716 | -€11,515 | -47.5% |
| Stocks and contracts in progress | 3 | €12,454 | €8,560 | -€3,894 | -31.3% |
| Stocks | 30/36 | €12,454 | €8,560 | -€3,894 | -31.3% |
| Amounts receivable within one year | 40/41 | €6,329 | €3,736 | -€2,593 | -41.0% |
| Trade receivables | 40 | - | €948 | +€948 | |
| Other amounts receivable | 41 | €6,329 | €2,788 | -€3,541 | -55.9% |
| Cash at bank and in hand | 54/58 | €1,864 | €364 | -€1,500 | -80.5% |
| Deferred charges and accrued income | 490/1 | €3,584 | €56 | -€3,528 | -98.4% |
| Total equity and liabilities | 10/49 | €796,528 | €697,634 | -€98,894 | -12.4% |
| Equity | 10/15 | €171,869 | €185,297 | +€13,428 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,360 | €61,360 | +€12,000 | +24.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €47,500 | €59,500 | +€12,000 | +25.3% |
| Profit (loss) carried forward | 14 | €103,909 | €105,337 | +€1,428 | +1.4% |
| Amounts payable | 17/49 | €624,659 | €512,337 | -€112,322 | -18.0% |
| Amounts payable after more than one year | 17 | €395,956 | €294,746 | -€101,210 | -25.6% |
| Financial debts | 170/4 | €395,956 | €294,746 | -€101,210 | -25.6% |
| Amounts payable within one year | 42/48 | €221,203 | €215,555 | -€5,648 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €97,268 | €98,710 | +€1,442 | +1.5% |
| Financial debts | 43 | €9,959 | €5,359 | -€4,600 | -46.2% |
| Credit institutions | 430/8 | €9,959 | €5,359 | -€4,600 | -46.2% |
| Trade debts | 44 | €86,056 | €87,903 | +€1,847 | +2.1% |
| Suppliers | 440/4 | €86,056 | €87,903 | +€1,847 | +2.1% |
| Taxes, remuneration and social security | 45 | €27,920 | €23,041 | -€4,879 | -17.5% |
| Taxes | 450/3 | €4,986 | €17,254 | +€12,268 | +246% |
| Remuneration and social security | 454/9 | €22,934 | €5,787 | -€17,147 | -74.8% |
| Other amounts payable | 47/48 | - | €542 | +€542 | |
| Accrued charges and deferred income | 492/3 | €7,500 | €2,036 | -€5,464 | -72.9% |
| Remuneration, social security and pensions | 62 | €40,545 | €49,843 | +€9,298 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,048 | €89,039 | -€6,009 | -6.3% |
| Other operating charges | 640/8 | €2,620 | €2,459 | -€161 | -6.1% |
| Gross operating margin | 9900 | €177,708 | €186,905 | +€9,197 | +5.2% |
| Operating profit (loss) | 9901 | €39,495 | €45,564 | +€6,069 | +15.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €26,502 | €25,702 | -€800 | -3.0% |
| Recurring financial charges | 65 | €26,502 | €20,915 | -€5,587 | -21.1% |
| Non-recurring financial charges | 66B | - | €4,787 | +€4,787 | |
| Profit (loss) for the period before taxes | 9903 | €12,994 | €19,862 | +€6,868 | +52.9% |
| Income taxes | 67/77 | €4,728 | €6,434 | +€1,706 | +36.1% |
| Profit (loss) for the period | 9904 | €8,266 | €13,428 | +€5,162 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,266 | €13,428 | +€5,162 | +62.4% |
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.