CLAVIC: 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
CLAVIC
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6,811
2024 · €18,246-€11,435
Equity
€559,430
2024 · €552,619+€6,811
Cash
€232,872
2024 · €173,697+€59,175
Balance sheet total
€1.9m
2024 · €2.0m-€76,644
Largest movements
Assets
- Tangible fixed assets -€162,269
down €162,269 (-18.4%), from €882,534 to €720,265
of which Plant, machinery and equipment: -€91,177
- Cash +€59,175
up €59,175 (+34.1%), from €173,697 to €232,872
mainly Depreciation (+€198,275) and Other debts (+€35,409)
- Receivables within one year +€43,943
up €43,943 (+5.2%), from €844,936 to €888,879
of which Other amounts receivable: +€66,743
Equity and liabilities
- Debts after one year -€139,672
down €139,672 (-25.6%), from €545,412 to €405,741
- Other debts +€35,409
up €35,409 (+16.1%), from €219,450 to €254,859
Income statement
- Goods and materials +€90,308
up €90,308 (+7.0%), from €1.3m to €1.4m
of which Purchases: +€84,192
- Turnover +€86,741
up €86,741 (+1.8%), from €4.9m to €5.0m
- Services and other goods -€75,531
down €75,531 (-2.6%), from €2.9m to €2.8m
- Other operating income -€60,327
down €60,327 (-84.9%), from €71,039 to €10,712
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
€18,246
Turnover
+€86,741
Other operating income
-€60,327
Goods and materials
-€90,308
Services and other goods
+€75,531
Staff costs
-€45,478
Depreciation
+€12,718
Other operating charges
-€2,776
Financial income
-€819
Financial charges
+€14,791
Taxes
-€1,509
Result 2025
€6,811
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
+€231,895
Investment
-€36,005
Financing
-€136,715
Cash 2024
€173,697
From operations (derived)
+€231,895
Net result for the year
+€6,811
Depreciation
+€198,275
Receivables after one year
+€12,596
Stocks and contracts
+€4,690
Receivables within one year
-€43,943
Smaller working-capital items
+€431
Trade debts
-€1,598
Tax, wage and social debts
+€19,224
Other debts
+€35,409
Investment (derived)
-€36,005
Investment in fixed assets (net)
-€36,005
Financing
-€136,715
Debts after one year
-€139,672
Current portion of long-term debt
+€2,957
Cash 2025
€232,872
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,966,924 | €1,890,280 | -€76,644 | -3.9% |
| Fixed assets | 21/28 | €882,874 | €720,605 | -€162,269 | -18.4% |
| Tangible fixed assets | 22/27 | €882,534 | €720,265 | -€162,269 | -18.4% |
| Land and buildings | 22 | €354,936 | €287,353 | -€67,583 | -19.0% |
| Plant, machinery and equipment | 23 | €512,344 | €421,167 | -€91,177 | -17.8% |
| Furniture and vehicles | 24 | €15,254 | €11,745 | -€3,509 | -23.0% |
| Financial fixed assets | 28 | €340 | €340 | = | 0.0% |
| Other financial fixed assets | 284/8 | €340 | €340 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €1,084,050 | €1,169,676 | +€85,626 | +7.9% |
| Amounts receivable after more than one year | 29 | €12,596 | €0 | -€12,596 | -100% |
| Other amounts receivable | 291 | €12,596 | €0 | -€12,596 | -100% |
| Stocks and contracts in progress | 3 | €25,550 | €20,860 | -€4,690 | -18.4% |
| Stocks | 30/36 | €25,550 | €20,860 | -€4,690 | -18.4% |
| Goods purchased for resale | 34 | €25,550 | €20,860 | -€4,690 | -18.4% |
| Amounts receivable within one year | 40/41 | €844,936 | €888,879 | +€43,943 | +5.2% |
| Trade receivables | 40 | €35,327 | €12,526 | -€22,801 | -64.5% |
| Other amounts receivable | 41 | €809,609 | €876,353 | +€66,743 | +8.2% |
| Cash at bank and in hand | 54/58 | €173,697 | €232,872 | +€59,175 | +34.1% |
| Deferred charges and accrued income | 490/1 | €27,271 | €27,066 | -€206 | -0.8% |
| Total equity and liabilities | 10/49 | €1,966,924 | €1,890,280 | -€76,644 | -3.9% |
| Equity | 10/15 | €552,619 | €559,430 | +€6,811 | +1.2% |
| Contributions | 10/11 | €61,970 | €61,970 | = | 0.0% |
| Reserves | 13 | €82,198 | €82,198 | = | 0.0% |
| Tax-exempt reserves | 132 | €76,001 | €76,001 | = | 0.0% |
| Distributable reserves | 133 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €408,451 | €415,262 | +€6,811 | +1.7% |
| Amounts payable | 17/49 | €1,414,305 | €1,330,851 | -€83,455 | -5.9% |
| Amounts payable after more than one year | 17 | €545,412 | €405,741 | -€139,672 | -25.6% |
| Financial debts | 170/4 | €545,412 | €405,741 | -€139,672 | -25.6% |
| Credit institutions | 173 | €545,412 | €405,741 | -€139,672 | -25.6% |
| Amounts payable within one year | 42/48 | €868,268 | €924,260 | +€55,992 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €136,715 | €139,672 | +€2,957 | +2.2% |
| Trade debts | 44 | €453,694 | €452,096 | -€1,598 | -0.4% |
| Suppliers | 440/4 | €453,694 | €452,096 | -€1,598 | -0.4% |
| Taxes, remuneration and social security | 45 | €58,410 | €77,633 | +€19,224 | +32.9% |
| Taxes | 450/3 | €1,512 | €6,173 | +€4,661 | +308% |
| Remuneration and social security | 454/9 | €56,898 | €71,460 | +€14,562 | +25.6% |
| Other amounts payable | 47/48 | €219,450 | €254,859 | +€35,409 | +16.1% |
| Accrued charges and deferred income | 492/3 | €625 | €850 | +€225 | +36.0% |
| Operating income | 70/76A | €4,961,545 | €4,987,959 | +€26,415 | +0.5% |
| Turnover | 70 | €4,890,505 | €4,977,247 | +€86,741 | +1.8% |
| Other operating income | 74 | €71,039 | €10,712 | -€60,327 | -84.9% |
| Operating charges | 60/66A | €4,900,972 | €4,951,284 | +€50,312 | +1.0% |
| Goods for resale, raw materials and consumables | 60 | €1,294,207 | €1,384,516 | +€90,308 | +7.0% |
| Purchases | 600/8 | €1,295,633 | €1,379,825 | +€84,192 | +6.5% |
| Change in stocks: decrease (increase) | 609 | -€1,426 | €4,690 | +€6,116 | |
| Services and other goods | 61 | €2,888,851 | €2,813,320 | -€75,531 | -2.6% |
| Remuneration, social security and pensions | 62 | €494,119 | €539,597 | +€45,478 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210,993 | €198,275 | -€12,718 | -6.0% |
| Other operating charges | 640/8 | €12,802 | €15,577 | +€2,776 | +21.7% |
| Operating profit (loss) | 9901 | €60,572 | €36,675 | -€23,898 | -39.5% |
| Financial income | 75/76B | €2,044 | €1,225 | -€819 | -40.1% |
| Recurring financial income | 75 | €2,044 | €1,225 | -€819 | -40.1% |
| Income from current assets | 751 | €1,608 | €798 | -€809 | -50.3% |
| Other financial income | 752/9 | €437 | €427 | -€10 | -2.3% |
| Financial charges | 65/66B | €29,736 | €14,945 | -€14,791 | -49.7% |
| Recurring financial charges | 65 | €29,736 | €14,945 | -€14,791 | -49.7% |
| Debt charges | 650 | €18,185 | €13,942 | -€4,243 | -23.3% |
| Other financial charges | 652/9 | €11,552 | €1,004 | -€10,548 | -91.3% |
| Profit (loss) for the period before taxes | 9903 | €32,880 | €22,954 | -€9,926 | -30.2% |
| Income taxes | 67/77 | €14,635 | €16,143 | +€1,509 | +10.3% |
| Taxes | 670/3 | €14,635 | €16,143 | +€1,509 | +10.3% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €18,246 | €6,811 | -€11,435 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,246 | €6,811 | -€11,435 | -62.7% |
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 15 October 2026 via checked.be.