COMME CHEZ SOI: 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
COMME CHEZ SOI
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€31,639
2024 · €66,614-€34,975
Equity
€1.1m
2024 · €1.1m+€31,639
Cash
€117,311
2024 · €86,794+€30,517
Balance sheet total
€1.4m
2024 · €1.4m+€51,512
Largest movements
Assets
- Cash +€30,517
up €30,517 (+35.2%), from €86,794 to €117,311
mainly Net result for the year (+€31,639) and Depreciation (+€18,828)
- Stocks and contracts +€18,572
up €18,572 (+2.1%), from €866,256 to €884,828
Equity and liabilities
- Profit (loss) carried forward +€31,639
up €31,639 (+3.6%), from €887,905 to €919,544
- Advances received +€15,190
up €15,190 (+22.7%), from €66,952 to €82,142
- Tax, wage and social debts +€14,727
up €14,727 (+31.7%), from €46,494 to €61,221
of which Remuneration and social security: +€12,032
Income statement
- Gross operating margin -€78,709
down €78,709 (-8.3%), from €949,494 to €870,785
- Staff costs -€26,082
down €26,082 (-3.1%), from €832,309 to €806,227
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
€66,614
Gross operating margin
-€78,709
Staff costs
+€26,082
Depreciation
+€5,407
Other operating charges
+€1,393
Financial income
+€647
Financial charges
+€6,724
Taxes
+€3,481
Result 2025
€31,639
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
+€37,327
Investment
-€6,810
Financing
€0
Cash 2024
€86,794
From operations (derived)
+€37,327
Net result for the year
+€31,639
Depreciation
+€18,828
Stocks and contracts
-€18,572
Receivables within one year
-€12,459
Deferred charges and accrued income
-€1,982
Trade debts
+€12,319
Tax, wage and social debts
+€14,727
Advances received
+€15,190
Other debts
-€8,232
Accrued charges and deferred income
-€14,131
Investment (derived)
-€6,810
Investment in fixed assets (net)
-€6,810
Cash 2025
€117,311
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,363,283 | €1,414,795 | +€51,512 | +3.8% |
| Fixed assets | 21/28 | €136,736 | €124,718 | -€12,018 | -8.8% |
| Tangible fixed assets | 22/27 | €135,982 | €123,964 | -€12,018 | -8.8% |
| Land and buildings | 22 | €1,841 | €1,244 | -€597 | -32.4% |
| Plant, machinery and equipment | 23 | €91,561 | €78,467 | -€13,094 | -14.3% |
| Furniture and vehicles | 24 | €8,764 | €10,437 | +€1,673 | +19.1% |
| Other tangible fixed assets | 26 | €33,816 | €33,816 | = | 0.0% |
| Financial fixed assets | 28 | €754 | €754 | = | 0.0% |
| Current assets | 29/58 | €1,226,547 | €1,290,077 | +€63,530 | +5.2% |
| Stocks and contracts in progress | 3 | €866,256 | €884,828 | +€18,572 | +2.1% |
| Stocks | 30/36 | €866,256 | €884,828 | +€18,572 | +2.1% |
| Amounts receivable within one year | 40/41 | €7,373 | €19,832 | +€12,459 | +169% |
| Trade receivables | 40 | €7,373 | €19,832 | +€12,459 | +169% |
| Current investments | 50/53 | €259,267 | €259,267 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €86,794 | €117,311 | +€30,517 | +35.2% |
| Deferred charges and accrued income | 490/1 | €6,857 | €8,839 | +€1,982 | +28.9% |
| Total equity and liabilities | 10/49 | €1,363,283 | €1,414,795 | +€51,512 | +3.8% |
| Equity | 10/15 | €1,086,599 | €1,118,238 | +€31,639 | +2.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €123,694 | €123,694 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €78,694 | €78,694 | = | 0.0% |
| Profit (loss) carried forward | 14 | €887,905 | €919,544 | +€31,639 | +3.6% |
| Amounts payable | 17/49 | €276,684 | €296,557 | +€19,873 | +7.2% |
| Amounts payable within one year | 42/48 | €246,978 | €280,982 | +€34,004 | +13.8% |
| Trade debts | 44 | €65,300 | €77,619 | +€12,319 | +18.9% |
| Suppliers | 440/4 | €65,300 | €77,619 | +€12,319 | +18.9% |
| Advances received on contracts in progress | 46 | €66,952 | €82,142 | +€15,190 | +22.7% |
| Taxes, remuneration and social security | 45 | €46,494 | €61,221 | +€14,727 | +31.7% |
| Taxes | 450/3 | €18,801 | €21,496 | +€2,695 | +14.3% |
| Remuneration and social security | 454/9 | €27,693 | €39,725 | +€12,032 | +43.4% |
| Other amounts payable | 47/48 | €68,232 | €60,000 | -€8,232 | -12.1% |
| Accrued charges and deferred income | 492/3 | €29,706 | €15,575 | -€14,131 | -47.6% |
| Remuneration, social security and pensions | 62 | €832,309 | €806,227 | -€26,082 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,235 | €18,828 | -€5,407 | -22.3% |
| Other operating charges | 640/8 | €23,060 | €21,667 | -€1,393 | -6.0% |
| Gross operating margin | 9900 | €949,494 | €870,785 | -€78,709 | -8.3% |
| Operating profit (loss) | 9901 | €69,890 | €24,063 | -€45,827 | -65.6% |
| Financial income | 75/76B | €49,285 | €49,932 | +€647 | +1.3% |
| Recurring financial income | 75 | €49,285 | €49,932 | +€647 | +1.3% |
| Financial charges | 65/66B | €29,164 | €22,440 | -€6,724 | -23.1% |
| Recurring financial charges | 65 | €29,164 | €22,440 | -€6,724 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €90,011 | €51,555 | -€38,456 | -42.7% |
| Income taxes | 67/77 | €23,397 | €19,916 | -€3,481 | -14.9% |
| Profit (loss) for the period | 9904 | €66,614 | €31,639 | -€34,975 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €66,614 | €31,639 | -€34,975 | -52.5% |
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 21 October 2026 via checked.be.