DE BARON VAN LOON: what changed
What changed
DE BARON VAN LOON
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€11,950
2024 · €5,790-€17,741
Equity
€65,213
2024 · €77,163-€11,950
Cash
€35,597
2024 · €38,234-€2,636
Balance sheet total
€235,504
2024 · €245,417-€9,913
Largest movements
Assets
- Tangible fixed assets -€19,221
down €19,221 (-10.0%), from €192,109 to €172,888
of which Land and buildings: -€22,188
- Deferred charges and accrued income +€5,853
up €5,853 (+395%), from €1,483 to €7,337
- Stocks and contracts +€5,463
up €5,463 (+75.0%), from €7,281 to €12,744
- Cash -€2,636
down €2,636 (-6.9%), from €38,234 to €35,597
mainly Debts after one year (-€17,774) and Net result for the year (-€11,950)
Equity and liabilities
- Debts after one year -€17,774
down €17,774 (-28.1%), from €63,235 to €45,461
- Profit (loss) carried forward -€11,950
down €11,950 (-22.6%), from -€52,777 to -€64,727
- Tax, wage and social debts +€11,774
up €11,774 (+39.5%), from €29,792 to €41,566
of which Remuneration and social security: +€5,997
- Accrued charges and deferred income +€6,114
up €6,114 (+162%), from €3,768 to €9,882
Income statement
- Staff costs +€30,427
up €30,427 (+29.8%), from €102,240 to €132,668
- Gross operating margin +€11,030
up €11,030 (+7.5%), from €146,713 to €157,743
- Other operating charges -€1,624
down €1,624 (-26.5%), from €6,118 to €4,494
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
€5,790
Gross operating margin
+€11,030
Staff costs
-€30,427
Depreciation
-€322
Other operating charges
+€1,624
Financial income
+€97
Financial charges
+€257
Result 2025
-€11,950
raises the resultlowers the result
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
+€18,308
Investment
-€5,639
Financing
-€15,306
Cash 2024
€38,234
From operations (derived)
+€18,308
Net result for the year
-€11,950
Depreciation
+€24,859
Stocks and contracts
-€5,463
Receivables within one year
-€628
Deferred charges and accrued income
-€5,853
Trade debts
-€288
Tax, wage and social debts
+€11,774
Other debts
-€256
Accrued charges and deferred income
+€6,114
Investment (derived)
-€5,639
Investment in fixed assets (net)
-€5,639
Financing
-€15,306
Debts after one year
-€17,774
Current portion of long-term debt
+€1,836
Short-term financial debts
+€632
Cash 2025
€35,597
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €245,417 | €235,504 | -€9,913 | -4.0% |
| Fixed assets | 21/28 | €192,109 | €172,888 | -€19,221 | -10.0% |
| Tangible fixed assets | 22/27 | €192,109 | €172,888 | -€19,221 | -10.0% |
| Land and buildings | 22 | €188,598 | €166,410 | -€22,188 | -11.8% |
| Plant, machinery and equipment | 23 | €2,747 | €6,479 | +€3,732 | +136% |
| Furniture and vehicles | 24 | €765 | €0 | -€765 | -100% |
| Current assets | 29/58 | €53,308 | €62,616 | +€9,308 | +17.5% |
| Stocks and contracts in progress | 3 | €7,281 | €12,744 | +€5,463 | +75.0% |
| Stocks | 30/36 | €7,281 | €12,744 | +€5,463 | +75.0% |
| Amounts receivable within one year | 40/41 | €6,310 | €6,938 | +€628 | +10.0% |
| Trade receivables | 40 | €576 | €993 | +€417 | +72.4% |
| Other amounts receivable | 41 | €5,734 | €5,945 | +€211 | +3.7% |
| Cash at bank and in hand | 54/58 | €38,234 | €35,597 | -€2,636 | -6.9% |
| Deferred charges and accrued income | 490/1 | €1,483 | €7,337 | +€5,853 | +395% |
| Total equity and liabilities | 10/49 | €245,417 | €235,504 | -€9,913 | -4.0% |
| Equity | 10/15 | €77,163 | €65,213 | -€11,950 | -15.5% |
| Contributions | 10/11 | €117,000 | €117,000 | = | 0.0% |
| Reserves | 13 | €12,940 | €12,940 | = | 0.0% |
| Distributable reserves | 133 | €12,940 | €12,940 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,777 | -€64,727 | -€11,950 | -22.6% |
| Amounts payable | 17/49 | €168,254 | €170,291 | +€2,037 | +1.2% |
| Amounts payable after more than one year | 17 | €63,235 | €45,461 | -€17,774 | -28.1% |
| Financial debts | 170/4 | €63,235 | €45,461 | -€17,774 | -28.1% |
| Amounts payable within one year | 42/48 | €101,251 | €114,949 | +€13,698 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €16,850 | €18,686 | +€1,836 | +10.9% |
| Financial debts | 43 | €8,660 | €9,292 | +€632 | +7.3% |
| Credit institutions | 430/8 | €8,660 | €9,292 | +€632 | +7.3% |
| Trade debts | 44 | €12,336 | €12,048 | -€288 | -2.3% |
| Suppliers | 440/4 | €12,336 | €12,048 | -€288 | -2.3% |
| Taxes, remuneration and social security | 45 | €29,792 | €41,566 | +€11,774 | +39.5% |
| Taxes | 450/3 | €22,401 | €28,178 | +€5,777 | +25.8% |
| Remuneration and social security | 454/9 | €7,391 | €13,387 | +€5,997 | +81.1% |
| Other amounts payable | 47/48 | €33,613 | €33,357 | -€256 | -0.8% |
| Accrued charges and deferred income | 492/3 | €3,768 | €9,882 | +€6,114 | +162% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €102,240 | €132,668 | +€30,427 | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,537 | €24,859 | +€322 | +1.3% |
| Other operating charges | 640/8 | €6,118 | €4,494 | -€1,624 | -26.5% |
| Gross operating margin | 9900 | €146,713 | €157,743 | +€11,030 | +7.5% |
| Operating profit (loss) | 9901 | €13,817 | -€4,278 | -€18,095 | |
| Financial income | 75/76B | €3 | €100 | +€97 | +3,309% |
| Recurring financial income | 75 | €3 | €100 | +€97 | +3,309% |
| Financial charges | 65/66B | €8,030 | €7,772 | -€257 | -3.2% |
| Recurring financial charges | 65 | €8,030 | €7,772 | -€257 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €5,790 | -€11,950 | -€17,741 | |
| Profit (loss) for the period | 9904 | €5,790 | -€11,950 | -€17,741 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,790 | -€11,950 | -€17,741 |
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 7 November 2026 via checked.be.