DE GUSTIBUS: what changed
What changed
DE GUSTIBUS
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
€600,559
2024 · €925,956-€325,397
Equity
€6.3m
2024 · €5.7m+€600,559
Cash
€384,469
2024 · €175,679+€208,790
Balance sheet total
€6.8m
2024 · €6.3m+€573,411
Largest movements
Assets
- Current investments +€1.0m
up €1.0m (+400%), from €250,000 to €1.3m
- Receivables within one year -€678,193
down €678,193 (-18.9%), from €3.6m to €2.9m
of which Other amounts receivable: -€639,529
- Cash +€208,790
up €208,790 (+119%), from €175,679 to €384,469
mainly Receivables within one year (+€678,193) and Net result for the year (+€600,559)
- Tangible fixed assets +€110,930
up €110,930 (+7.0%), from €1.6m to €1.7m
of which Other tangible fixed assets: +€108,120
Equity and liabilities
- Profit (loss) carried forward +€600,559
up €600,559 (+14.6%), from €4.1m to €4.7m
Income statement
- Gross operating margin -€536,953
down €536,953 (-15.8%), from €3.4m to €2.9m
- Taxes -€110,907
down €110,907 (-36.1%), from €306,901 to €195,994
- Staff costs -€55,891
down €55,891 (-3.3%), from €1.7m to €1.7m
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
€925,956
Gross operating margin
-€536,953
Staff costs
+€55,891
Depreciation
+€25,090
Other operating charges
-€984
Financial income
+€19,503
Financial charges
+€1,149
Taxes
+€110,907
Result 2025
€600,559
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
+€1.6m
Investment
-€1.4m
Financing
€0
Cash 2024
€175,679
From operations (derived)
+€1.6m
Net result for the year
+€600,559
Depreciation
+€310,947
Stocks and contracts
+€33,026
Receivables within one year
+€678,193
Deferred charges and accrued income
-€750
Trade debts
-€60,807
Tax, wage and social debts
+€33,177
Other debts
+€20,869
Accrued charges and deferred income
-€20,388
Investment (derived)
-€1.4m
Investment in fixed assets (net)
-€386,036
Current investments
-€1.0m
Cash 2025
€384,469
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,271,285 | €6,844,696 | +€573,411 | +9.1% |
| Fixed assets | 21/28 | €1,869,656 | €1,944,745 | +€75,090 | +4.0% |
| Intangible fixed assets | 21 | €159,938 | €127,438 | -€32,500 | -20.3% |
| Tangible fixed assets | 22/27 | €1,587,655 | €1,698,585 | +€110,930 | +7.0% |
| Plant, machinery and equipment | 23 | €55,049 | €60,317 | +€5,267 | +9.6% |
| Furniture and vehicles | 24 | €48,199 | €45,742 | -€2,457 | -5.1% |
| Other tangible fixed assets | 26 | €1,484,407 | €1,592,527 | +€108,120 | +7.3% |
| Financial fixed assets | 28 | €122,063 | €118,723 | -€3,340 | -2.7% |
| Current assets | 29/58 | €4,401,629 | €4,899,950 | +€498,321 | +11.3% |
| Stocks and contracts in progress | 3 | €379,358 | €346,332 | -€33,026 | -8.7% |
| Stocks | 30/36 | €379,358 | €346,332 | -€33,026 | -8.7% |
| Amounts receivable within one year | 40/41 | €3,596,592 | €2,918,400 | -€678,193 | -18.9% |
| Trade receivables | 40 | €191,782 | €153,118 | -€38,664 | -20.2% |
| Other amounts receivable | 41 | €3,404,810 | €2,765,281 | -€639,529 | -18.8% |
| Current investments | 50/53 | €250,000 | €1,250,000 | +€1.0m | +400% |
| Cash at bank and in hand | 54/58 | €175,679 | €384,469 | +€208,790 | +119% |
| Deferred charges and accrued income | 490/1 | - | €750 | +€750 | |
| Total equity and liabilities | 10/49 | €6,271,285 | €6,844,696 | +€573,411 | +9.1% |
| Equity | 10/15 | €5,708,857 | €6,309,416 | +€600,559 | +10.5% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €1,471,634 | €1,471,634 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €1,459,239 | €1,459,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,113,277 | €4,713,836 | +€600,559 | +14.6% |
| Amounts payable | 17/49 | €562,427 | €535,280 | -€27,148 | -4.8% |
| Amounts payable within one year | 42/48 | €529,857 | €523,097 | -€6,760 | -1.3% |
| Trade debts | 44 | €178,141 | €117,334 | -€60,807 | -34.1% |
| Suppliers | 440/4 | €178,141 | €117,334 | -€60,807 | -34.1% |
| Taxes, remuneration and social security | 45 | €196,549 | €229,726 | +€33,177 | +16.9% |
| Taxes | 450/3 | €30,239 | €78,099 | +€47,860 | +158% |
| Remuneration and social security | 454/9 | €166,310 | €151,627 | -€14,683 | -8.8% |
| Other amounts payable | 47/48 | €155,167 | €176,036 | +€20,869 | +13.4% |
| Accrued charges and deferred income | 492/3 | €32,570 | €12,183 | -€20,388 | -62.6% |
| Remuneration, social security and pensions | 62 | €1,712,331 | €1,656,441 | -€55,891 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336,037 | €310,947 | -€25,090 | -7.5% |
| Other operating charges | 640/8 | €16,410 | €17,394 | +€984 | +6.0% |
| Gross operating margin | 9900 | €3,405,053 | €2,868,100 | -€536,953 | -15.8% |
| Operating profit (loss) | 9901 | €1,340,275 | €883,319 | -€456,956 | -34.1% |
| Financial income | 75/76B | €34,973 | €54,476 | +€19,503 | +55.8% |
| Recurring financial income | 75 | €34,973 | €54,476 | +€19,503 | +55.8% |
| Financial charges | 65/66B | €142,391 | €141,243 | -€1,149 | -0.8% |
| Recurring financial charges | 65 | €142,331 | €141,243 | -€1,089 | -0.8% |
| Non-recurring financial charges | 66B | €60 | - | -€60 | |
| Profit (loss) for the period before taxes | 9903 | €1,232,857 | €796,553 | -€436,304 | -35.4% |
| Income taxes | 67/77 | €306,901 | €195,994 | -€110,907 | -36.1% |
| Profit (loss) for the period | 9904 | €925,956 | €600,559 | -€325,397 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €925,956 | €600,559 | -€325,397 | -35.1% |
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 8 November 2026 via checked.be.