DAILY BURGER: what changed
DAILY BURGER
Largest movements
- Receivables within one year +€119,066
up €119,066 (+170%), from €69,838 to €188,904
of which Trade receivables: +€117,137
- Tangible fixed assets -€87,239
down €87,239 (-92.0%), from €94,866 to €7,627
- Cash +€42,041
up €42,041 (+119%), from €35,217 to €77,258
mainly Investment in fixed assets (net) (+€131,406) and Trade debts (+€81,158)
- Financial fixed assets -€25,000
no longer reported in 2025 (was €25,000)
- Intangible fixed assets -€23,656
no longer reported in 2025 (was €23,656)
- Trade debts +€81,158
up €81,158 (+85.7%), from €94,730 to €175,888
- Tax, wage and social debts -€29,972
down €29,972 (-96.1%), from €31,190 to €1,218
of which Remuneration and social security: -€16,435
- Debts after one year -€13,542
down €13,542 (-67.2%), from €20,159 to €6,617
- Current portion of long-term debt -€12,758
down €12,758 (-48.6%), from €26,240 to €13,482
- Profit (loss) carried forward -€9,321
down €9,321 (-8.7%), from -€107,085 to -€116,406
- Turnover -€497,303
down €497,303 (-49.9%), from €996,343 to €499,040
- Purchases and services -€357,910
down €357,910 (-53.1%), from €674,502 to €316,592
- Staff costs -€180,843
down €180,843 (-52.3%), from €345,485 to €164,642
- Gross operating margin -€139,393
down €139,393 (-43.3%), from €321,841 to €182,448
- Depreciation -€24,610
down €24,610 (-84.6%), from €29,099 to €4,489
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €258,595 | €273,789 | +€15,194 | +5.9% |
| Fixed assets | 21/28 | €143,522 | €7,627 | -€135,895 | -94.7% |
| Intangible fixed assets | 21 | €23,656 | - | -€23,656 | |
| Tangible fixed assets | 22/27 | €94,866 | €7,627 | -€87,239 | -92.0% |
| Plant, machinery and equipment | 23 | €32,601 | - | -€32,601 | |
| Furniture and vehicles | 24 | €18,989 | €7,627 | -€11,362 | -59.8% |
| Other tangible fixed assets | 26 | €43,276 | - | -€43,276 | |
| Financial fixed assets | 28 | €25,000 | - | -€25,000 | |
| Current assets | 29/58 | €115,073 | €266,162 | +€151,089 | +131% |
| Stocks and contracts in progress | 3 | €6,436 | - | -€6,436 | |
| Stocks | 30/36 | €6,436 | - | -€6,436 | |
| Amounts receivable within one year | 40/41 | €69,838 | €188,904 | +€119,066 | +170% |
| Trade receivables | 40 | €69,838 | €186,975 | +€117,137 | +168% |
| Other amounts receivable | 41 | - | €1,929 | +€1,929 | |
| Cash at bank and in hand | 54/58 | €35,217 | €77,258 | +€42,041 | +119% |
| Deferred charges and accrued income | 490/1 | €3,582 | - | -€3,582 | |
| Total equity and liabilities | 10/49 | €258,595 | €273,789 | +€15,194 | +5.9% |
| Equity | 10/15 | €40,915 | €31,594 | -€9,321 | -22.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €138,000 | €138,000 | = | 0.0% |
| Distributable reserves | 133 | €138,000 | €138,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,085 | -€116,406 | -€9,321 | -8.7% |
| Amounts payable | 17/49 | €217,680 | €242,195 | +€24,515 | +11.3% |
| Amounts payable after more than one year | 17 | €20,159 | €6,617 | -€13,542 | -67.2% |
| Financial debts | 170/4 | €20,159 | €6,617 | -€13,542 | -67.2% |
| Amounts payable within one year | 42/48 | €197,521 | €235,472 | +€37,951 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €26,240 | €13,482 | -€12,758 | -48.6% |
| Trade debts | 44 | €94,730 | €175,888 | +€81,158 | +85.7% |
| Suppliers | 440/4 | €94,730 | €175,888 | +€81,158 | +85.7% |
| Taxes, remuneration and social security | 45 | €31,190 | €1,218 | -€29,972 | -96.1% |
| Taxes | 450/3 | €14,187 | €650 | -€13,537 | -95.4% |
| Remuneration and social security | 454/9 | €17,003 | €568 | -€16,435 | -96.7% |
| Other amounts payable | 47/48 | €45,361 | €44,884 | -€477 | -1.1% |
| Accrued charges and deferred income | 492/3 | - | €106 | +€106 | |
| Turnover | 70 | €996,343 | €499,040 | -€497,303 | -49.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €674,502 | €316,592 | -€357,910 | -53.1% |
| Remuneration, social security and pensions | 62 | €345,485 | €164,642 | -€180,843 | -52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,099 | €4,489 | -€24,610 | -84.6% |
| Other operating charges | 640/8 | €12,610 | €18,234 | +€5,624 | +44.6% |
| Gross operating margin | 9900 | €321,841 | €182,448 | -€139,393 | -43.3% |
| Operating profit (loss) | 9901 | -€65,353 | -€4,917 | +€60,436 | +92.5% |
| Financial charges | 65/66B | €7,487 | €3,156 | -€4,331 | -57.8% |
| Recurring financial charges | 65 | €7,487 | €3,156 | -€4,331 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | -€72,840 | -€8,073 | +€64,767 | +88.9% |
| Income taxes | 67/77 | €154 | €1,248 | +€1,094 | +710% |
| Profit (loss) for the period | 9904 | -€72,994 | -€9,321 | +€63,673 | +87.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,994 | -€9,321 | +€63,673 | +87.2% |
Next steps
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 8 November 2026 via checked.be.