D.R. - SHOP: what changed
What changed
D.R. - SHOP
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€9,846
2024 · €6,986+€2,861
Equity
€57,958
2024 · €48,112+€9,847
Cash
€47,414
2024 · €22,195+€25,220
Balance sheet total
€135,293
2024 · €140,771-€5,478
Largest movements
Assets
- Cash +€25,220
up €25,220 (+114%), from €22,195 to €47,414
mainly Depreciation (+€21,990) and Receivables within one year (+€10,417)
- Tangible fixed assets -€19,388
down €19,388 (-22.0%), from €87,997 to €68,609
of which Land and buildings: -€10,579
- Receivables within one year -€10,417
down €10,417 (-42.1%), from €24,741 to €14,324
of which Other amounts receivable: -€10,332
Equity and liabilities
- Reserves +€9,846
up €9,846 (+24.3%), from €40,476 to €50,323
- Current portion of long-term debt -€6,149
down €6,149 (-60.2%), from €10,207 to €4,059
- Other debts -€4,328
down €4,328 (-6.7%), from €65,040 to €60,713
- Debts after one year -€4,059
down €4,059 (-40.6%), from €9,994 to €5,935
- Trade debts -€2,722
down €2,722 (-65.8%), from €4,138 to €1,415
Income statement
- Gross operating margin +€5,055
up €5,055 (+5.3%), from €95,535 to €100,590
- Taxes +€3,139
up €3,139 (+380%), from €827 to €3,966
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€6,986
Gross operating margin
+€5,055
Staff costs
-€186
Depreciation
+€663
Other operating charges
-€371
Other operating items
+€1,047
Financial income
+€258
Financial charges
-€467
Taxes
-€3,139
Result 2025
€9,846
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€35,337
Investment
-€2,602
Financing
-€7,515
Cash 2024
€22,195
From operations (derived)
+€35,337
Net result for the year
+€9,846
Depreciation
+€21,990
Stocks and contracts
-€300
Receivables within one year
+€10,417
Deferred charges and accrued income
+€1,192
Trade debts
-€2,722
Tax, wage and social debts
-€560
Other debts
-€4,328
Accrued charges and deferred income
-€199
Investment (derived)
-€2,602
Investment in fixed assets (net)
-€2,602
Financing
-€7,515
Debts after one year
-€4,059
Current portion of long-term debt
-€6,149
Short-term financial debts
+€2,692
Contributions, distributions and other
+€0
Cash 2025
€47,414
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,771 | €135,293 | -€5,478 | -3.9% |
| Fixed assets | 21/28 | €87,997 | €68,609 | -€19,388 | -22.0% |
| Tangible fixed assets | 22/27 | €87,997 | €68,609 | -€19,388 | -22.0% |
| Land and buildings | 22 | €51,538 | €40,959 | -€10,579 | -20.5% |
| Plant, machinery and equipment | 23 | €9,575 | €6,264 | -€3,311 | -34.6% |
| Furniture and vehicles | 24 | €26,884 | €21,386 | -€5,498 | -20.5% |
| Current assets | 29/58 | €52,773 | €66,684 | +€13,910 | +26.4% |
| Stocks and contracts in progress | 3 | €3,274 | €3,574 | +€300 | +9.2% |
| Stocks | 30/36 | €3,274 | €3,574 | +€300 | +9.2% |
| Amounts receivable within one year | 40/41 | €24,741 | €14,324 | -€10,417 | -42.1% |
| Trade receivables | 40 | €2,907 | €2,822 | -€85 | -2.9% |
| Other amounts receivable | 41 | €21,834 | €11,502 | -€10,332 | -47.3% |
| Cash at bank and in hand | 54/58 | €22,195 | €47,414 | +€25,220 | +114% |
| Deferred charges and accrued income | 490/1 | €2,563 | €1,371 | -€1,192 | -46.5% |
| Total equity and liabilities | 10/49 | €140,771 | €135,293 | -€5,478 | -3.9% |
| Equity | 10/15 | €48,112 | €57,958 | +€9,847 | +20.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,476 | €50,323 | +€9,846 | +24.3% |
| Distributable reserves | 133 | €40,476 | €50,323 | +€9,846 | +24.3% |
| Profit (loss) carried forward | 14 | -€10,964 | -€10,964 | +€0 | 0.0% |
| Amounts payable | 17/49 | €92,659 | €77,334 | -€15,324 | -16.5% |
| Amounts payable after more than one year | 17 | €9,994 | €5,935 | -€4,059 | -40.6% |
| Financial debts | 170/4 | €9,994 | €5,935 | -€4,059 | -40.6% |
| Amounts payable within one year | 42/48 | €82,465 | €71,399 | -€11,066 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €10,207 | €4,059 | -€6,149 | -60.2% |
| Financial debts | 43 | - | €2,692 | +€2,692 | |
| Credit institutions | 430/8 | - | €2,692 | +€2,692 | |
| Trade debts | 44 | €4,138 | €1,415 | -€2,722 | -65.8% |
| Suppliers | 440/4 | €4,138 | €1,415 | -€2,722 | -65.8% |
| Taxes, remuneration and social security | 45 | €3,080 | €2,520 | -€560 | -18.2% |
| Taxes | 450/3 | €126 | €1 | -€126 | -99.4% |
| Remuneration and social security | 454/9 | €2,953 | €2,519 | -€434 | -14.7% |
| Other amounts payable | 47/48 | €65,040 | €60,713 | -€4,328 | -6.7% |
| Accrued charges and deferred income | 492/3 | €199 | €0 | -€199 | -99.9% |
| Remuneration, social security and pensions | 62 | €59,518 | €59,704 | +€186 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,653 | €21,990 | -€663 | -2.9% |
| Other operating charges | 640/8 | €2,646 | €3,016 | +€371 | +14.0% |
| Non-recurring operating charges | 66A | €1,047 | - | -€1,047 | |
| Gross operating margin | 9900 | €95,535 | €100,590 | +€5,055 | +5.3% |
| Operating profit (loss) | 9901 | €9,671 | €15,880 | +€6,209 | +64.2% |
| Financial income | 75/76B | €117 | €374 | +€258 | +221% |
| Recurring financial income | 75 | €117 | €374 | +€258 | +221% |
| Financial charges | 65/66B | €1,976 | €2,442 | +€467 | +23.6% |
| Recurring financial charges | 65 | €1,976 | €2,442 | +€467 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €7,812 | €13,812 | +€6,000 | +76.8% |
| Income taxes | 67/77 | €827 | €3,966 | +€3,139 | +380% |
| Profit (loss) for the period | 9904 | €6,986 | €9,846 | +€2,861 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,986 | €9,846 | +€2,861 | +41.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.