DE FEZANT: 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
DE FEZANT
NACE 56.301, Cafés and bars
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,540
2024 · €6,395+€1,144
Equity
€543,464
2024 · €535,924+€7,540
Cash
€8,844
2024 · €5,696+€3,148
Balance sheet total
€795,054
2024 · €815,532-€20,478
Largest movements
Assets
- Tangible fixed assets -€23,367
down €23,367 (-2.9%), from €807,831 to €784,464
Equity and liabilities
- Debts after one year -€20,452
down €20,452 (-17.3%), from €118,399 to €97,947
Income statement
- Gross operating margin +€1,850
up €1,850 (+4.4%), from €41,930 to €43,779
- Taxes +€534
up €534 (+6.5%), from €8,198 to €8,732
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
€6,395
Gross operating margin
+€1,850
Other operating charges
+€32
Financial charges
-€203
Taxes
-€534
Result 2025
€7,540
Cash bridge derived
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
+€23,414
Investment
€0
Financing
-€20,266
Cash 2024
€5,696
From operations (derived)
+€23,414
Net result for the year
+€7,540
Depreciation
+€23,367
Receivables within one year
+€302
Deferred charges and accrued income
-€43
Provisions
-€3,581
Trade debts
+€545
Tax, wage and social debts
+€2,232
Other debts
-€6,097
Accrued charges and deferred income
-€851
Financing
-€20,266
Debts after one year
-€20,452
Current portion of long-term debt
+€186
Cash 2025
€8,844
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €815,532 | €795,054 | -€20,478 | -2.5% |
| Fixed assets | 21/28 | €807,831 | €784,464 | -€23,367 | -2.9% |
| Tangible fixed assets | 22/27 | €807,831 | €784,464 | -€23,367 | -2.9% |
| Land and buildings | 22 | €807,831 | €784,464 | -€23,367 | -2.9% |
| Current assets | 29/58 | €7,701 | €10,590 | +€2,889 | +37.5% |
| Amounts receivable within one year | 40/41 | €302 | - | -€302 | |
| Other amounts receivable | 41 | €302 | - | -€302 | |
| Cash at bank and in hand | 54/58 | €5,696 | €8,844 | +€3,148 | +55.3% |
| Deferred charges and accrued income | 490/1 | €1,703 | €1,746 | +€43 | +2.5% |
| Total equity and liabilities | 10/49 | €815,532 | €795,054 | -€20,478 | -2.5% |
| Equity | 10/15 | €535,924 | €543,464 | +€7,540 | +1.4% |
| Contributions | 10/11 | €133,863 | €133,863 | = | 0.0% |
| Capital | 10 | €133,863 | €133,863 | = | 0.0% |
| Issued capital | 100 | €133,863 | €133,863 | = | 0.0% |
| Reserves | 13 | €402,062 | €409,601 | +€7,540 | +1.9% |
| Non-distributable reserves | 130/1 | €13,386 | €13,386 | = | 0.0% |
| Legal reserve | 130 | €13,386 | €13,386 | = | 0.0% |
| Tax-exempt reserves | 132 | €248,344 | €237,601 | -€10,743 | -4.3% |
| Distributable reserves | 133 | €140,331 | €158,614 | +€18,282 | +13.0% |
| Provisions and deferred taxes | 16 | €82,781 | €79,200 | -€3,581 | -4.3% |
| Deferred taxes | 168 | €82,781 | €79,200 | -€3,581 | -4.3% |
| Amounts payable | 17/49 | €196,827 | €172,390 | -€24,437 | -12.4% |
| Amounts payable after more than one year | 17 | €118,399 | €97,947 | -€20,452 | -17.3% |
| Financial debts | 170/4 | €118,399 | €97,947 | -€20,452 | -17.3% |
| Amounts payable within one year | 42/48 | €76,053 | €72,919 | -€3,134 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €20,266 | €20,452 | +€186 | +0.9% |
| Trade debts | 44 | €3,404 | €3,949 | +€545 | +16.0% |
| Suppliers | 440/4 | €3,404 | €3,949 | +€545 | +16.0% |
| Taxes, remuneration and social security | 45 | - | €2,232 | +€2,232 | |
| Taxes | 450/3 | - | €2,232 | +€2,232 | |
| Other amounts payable | 47/48 | €52,383 | €46,287 | -€6,097 | -11.6% |
| Accrued charges and deferred income | 492/3 | €2,375 | €1,524 | -€851 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,367 | €23,367 | = | 0.0% |
| Other operating charges | 640/8 | €3,603 | €3,571 | -€32 | -0.9% |
| Gross operating margin | 9900 | €41,930 | €43,779 | +€1,850 | +4.4% |
| Operating profit (loss) | 9901 | €14,960 | €16,842 | +€1,882 | +12.6% |
| Financial charges | 65/66B | €3,948 | €4,151 | +€203 | +5.1% |
| Recurring financial charges | 65 | €3,948 | €4,151 | +€203 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €11,012 | €12,690 | +€1,679 | +15.2% |
| Transfer from deferred taxes | 780 | €3,581 | €3,581 | -€0 | 0.0% |
| Income taxes | 67/77 | €8,198 | €8,732 | +€534 | +6.5% |
| Profit (loss) for the period | 9904 | €6,395 | €7,540 | +€1,144 | +17.9% |
| Transfer from tax-exempt reserves | 789 | €10,743 | €10,743 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,138 | €18,282 | +€1,144 | +6.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.