CHRIST EN BRIGITTE: 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
CHRIST EN BRIGITTE
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€10,313
2024 · €21,799-€11,486
Equity
€262,537
2024 · €459,227-€196,690
Cash
€43,781
2024 · €39,820+€3,961
Balance sheet total
€455,443
2024 · €668,886-€213,443
Largest movements
Assets
- Receivables after one year -€188,896
down €188,896 (-68.2%), from €277,136 to €88,240
- Tangible fixed assets -€29,419
down €29,419 (-13.5%), from €217,952 to €188,533
of which Land and buildings: -€15,031
Equity and liabilities
- Reserves -€196,706
down €196,706 (-44.6%), from €440,608 to €243,902
of which Distributable reserves: -€189,103
- Debts after one year -€15,613
down €15,613 (-10.0%), from €156,844 to €141,231
Income statement
- Gross operating margin -€8,668
down €8,668 (-15.8%), from €54,731 to €46,063
- Taxes +€2,691
up €2,691 (+68.3%), from €3,941 to €6,632
- Financial charges +€2,320
up €2,320 (+43.9%), from €5,284 to €7,604
- Depreciation -€1,777
down €1,777 (-6.2%), from €28,817 to €27,040
- Financial income +€877
up €877 (+10.0%), from €8,740 to €9,616
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
€21,799
Gross operating margin
-€8,668
Depreciation
+€1,777
Other operating charges
-€461
Financial income
+€877
Financial charges
-€2,320
Taxes
-€2,691
Result 2025
€10,313
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
+€225,753
Investment
+€165
Financing
-€221,957
Cash 2024
€39,820
From operations (derived)
+€225,753
Net result for the year
+€10,313
Depreciation
+€27,040
Receivables after one year
+€188,896
Stocks and contracts
+€2,817
Smaller working-capital items
-€420
Deferred charges and accrued income
-€1,002
Provisions
-€3,474
Tax, wage and social debts
+€1,582
Investment (derived)
+€165
Investment in fixed assets (net)
+€2,379
Current investments
-€2,214
Financing
-€221,957
Debts after one year
-€15,613
Current portion of long-term debt
+€659
Contributions, distributions and other
-€207,003
Cash 2025
€43,781
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €668,886 | €455,443 | -€213,443 | -31.9% |
| Fixed assets | 21/28 | €217,952 | €188,533 | -€29,419 | -13.5% |
| Tangible fixed assets | 22/27 | €217,952 | €188,533 | -€29,419 | -13.5% |
| Land and buildings | 22 | €182,571 | €167,540 | -€15,031 | -8.2% |
| Plant, machinery and equipment | 23 | €31,704 | €20,266 | -€11,438 | -36.1% |
| Furniture and vehicles | 24 | €3,677 | €728 | -€2,949 | -80.2% |
| Current assets | 29/58 | €450,934 | €266,909 | -€184,025 | -40.8% |
| Amounts receivable after more than one year | 29 | €277,136 | €88,240 | -€188,896 | -68.2% |
| Other amounts receivable | 291 | €277,136 | €88,240 | -€188,896 | -68.2% |
| Stocks and contracts in progress | 3 | €5,297 | €2,480 | -€2,817 | -53.2% |
| Stocks | 30/36 | €5,297 | €2,480 | -€2,817 | -53.2% |
| Amounts receivable within one year | 40/41 | €3,320 | €3,833 | +€513 | +15.4% |
| Trade receivables | 40 | €1,650 | €720 | -€930 | -56.4% |
| Other amounts receivable | 41 | €1,670 | €3,113 | +€1,443 | +86.4% |
| Current investments | 50/53 | €115,276 | €117,490 | +€2,214 | +1.9% |
| Cash at bank and in hand | 54/58 | €39,820 | €43,781 | +€3,961 | +9.9% |
| Deferred charges and accrued income | 490/1 | €10,085 | €11,087 | +€1,002 | +9.9% |
| Total equity and liabilities | 10/49 | €668,886 | €455,443 | -€213,443 | -31.9% |
| Equity | 10/15 | €459,227 | €262,537 | -€196,690 | -42.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €440,608 | €243,902 | -€196,706 | -44.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €78,901 | €71,299 | -€7,603 | -9.6% |
| Distributable reserves | 133 | €361,706 | €172,603 | -€189,103 | -52.3% |
| Profit (loss) carried forward | 14 | €28 | €43 | +€16 | +56.4% |
| Provisions and deferred taxes | 16 | €22,034 | €18,561 | -€3,474 | -15.8% |
| Deferred taxes | 168 | €22,034 | €18,561 | -€3,474 | -15.8% |
| Amounts payable | 17/49 | €187,624 | €174,345 | -€13,280 | -7.1% |
| Amounts payable after more than one year | 17 | €156,844 | €141,231 | -€15,613 | -10.0% |
| Financial debts | 170/4 | €156,844 | €141,231 | -€15,613 | -10.0% |
| Amounts payable within one year | 42/48 | €30,780 | €33,114 | +€2,334 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €14,954 | €15,613 | +€659 | +4.4% |
| Trade debts | 44 | €7,624 | €7,716 | +€92 | +1.2% |
| Suppliers | 440/4 | €7,624 | €7,716 | +€92 | +1.2% |
| Taxes, remuneration and social security | 45 | €8,203 | €9,785 | +€1,582 | +19.3% |
| Taxes | 450/3 | €8,203 | €9,785 | +€1,582 | +19.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €621 | +€621 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,817 | €27,040 | -€1,777 | -6.2% |
| Other operating charges | 640/8 | €7,103 | €7,564 | +€461 | +6.5% |
| Gross operating margin | 9900 | €54,731 | €46,063 | -€8,668 | -15.8% |
| Operating profit (loss) | 9901 | €18,811 | €11,459 | -€7,352 | -39.1% |
| Financial income | 75/76B | €8,740 | €9,616 | +€877 | +10.0% |
| Recurring financial income | 75 | €8,740 | €9,616 | +€877 | +10.0% |
| Financial charges | 65/66B | €5,284 | €7,604 | +€2,320 | +43.9% |
| Recurring financial charges | 65 | €5,284 | €7,604 | +€2,320 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €22,267 | €13,472 | -€8,795 | -39.5% |
| Transfer from deferred taxes | 780 | €3,474 | €3,474 | = | 0.0% |
| Income taxes | 67/77 | €3,941 | €6,632 | +€2,691 | +68.3% |
| Profit (loss) for the period | 9904 | €21,799 | €10,313 | -€11,486 | -52.7% |
| Transfer from tax-exempt reserves | 789 | €7,603 | €7,603 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,402 | €17,916 | -€11,486 | -39.1% |
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 17 October 2026 via checked.be.