DE MEIRSMAN K: what changed
What changed
DE MEIRSMAN K
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€4,312
2024 · €5,817-€10,129
Equity
€141,194
2024 · €145,506-€4,312
Cash
€90,856
2024 · €93,780-€2,924
Balance sheet total
€474,556
2024 · €550,484-€75,929
Largest movements
Assets
- Tangible fixed assets -€59,452
down €59,452 (-18.1%), from €327,884 to €268,432
of which Land and buildings: -€36,504
- Receivables within one year -€25,977
down €25,977 (-25.2%), from €103,142 to €77,165
of which Trade receivables: -€36,156
- Stocks and contracts +€15,423
up €15,423 (+80.4%), from €19,184 to €34,607
Equity and liabilities
- Trade debts -€35,685
down €35,685 (-34.2%), from €104,272 to €68,586
- Debts after one year -€29,449
down €29,449 (-13.6%), from €215,785 to €186,336
- Tax, wage and social debts -€7,823
down €7,823 (-94.8%), from €8,255 to €432
of which Remuneration and social security: -€4,100
Income statement
- Depreciation +€11,155
up €11,155 (+21.5%), from €51,794 to €62,949
- Financial charges +€4,193
up €4,193 (+95.5%), from €4,390 to €8,583
- Staff costs -€1,406
down €1,406 (-14.1%), from €9,995 to €8,589
- Taxes -€947
down €947 (-71.5%), from €1,324 to €377
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
€5,817
Gross operating margin
+€549
Staff costs
+€1,406
Depreciation
-€11,155
Other operating charges
-€223
Other operating items
+€2,325
Financial income
+€215
Financial charges
-€4,193
Taxes
+€947
Result 2025
-€4,312
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
+€29,478
Investment
-€3,497
Financing
-€28,904
Cash 2024
€93,780
From operations (derived)
+€29,478
Net result for the year
-€4,312
Depreciation
+€62,949
Stocks and contracts
-€15,423
Receivables within one year
+€25,977
Deferred charges and accrued income
+€2,999
Trade debts
-€35,685
Tax, wage and social debts
-€7,823
Advances received
+€796
Investment (derived)
-€3,497
Investment in fixed assets (net)
-€3,497
Financing
-€28,904
Debts after one year
-€29,449
Current portion of long-term debt
+€545
Cash 2025
€90,856
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €550,484 | €474,556 | -€75,929 | -13.8% |
| Fixed assets | 21/28 | €327,884 | €268,432 | -€59,452 | -18.1% |
| Tangible fixed assets | 22/27 | €327,884 | €268,432 | -€59,452 | -18.1% |
| Land and buildings | 22 | €229,752 | €193,247 | -€36,504 | -15.9% |
| Plant, machinery and equipment | 23 | €15,446 | €13,440 | -€2,006 | -13.0% |
| Furniture and vehicles | 24 | €7,322 | €2,501 | -€4,820 | -65.8% |
| Leasing and similar rights | 25 | €75,364 | €59,243 | -€16,121 | -21.4% |
| Current assets | 29/58 | €222,600 | €206,124 | -€16,477 | -7.4% |
| Stocks and contracts in progress | 3 | €19,184 | €34,607 | +€15,423 | +80.4% |
| Stocks | 30/36 | €19,184 | €34,607 | +€15,423 | +80.4% |
| Amounts receivable within one year | 40/41 | €103,142 | €77,165 | -€25,977 | -25.2% |
| Trade receivables | 40 | €48,167 | €12,012 | -€36,156 | -75.1% |
| Other amounts receivable | 41 | €54,975 | €65,153 | +€10,178 | +18.5% |
| Cash at bank and in hand | 54/58 | €93,780 | €90,856 | -€2,924 | -3.1% |
| Deferred charges and accrued income | 490/1 | €6,494 | €3,495 | -€2,999 | -46.2% |
| Total equity and liabilities | 10/49 | €550,484 | €474,556 | -€75,929 | -13.8% |
| Equity | 10/15 | €145,506 | €141,194 | -€4,312 | -3.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,506 | €135,194 | -€4,312 | -3.1% |
| Amounts payable | 17/49 | €404,978 | €333,362 | -€71,616 | -17.7% |
| Amounts payable after more than one year | 17 | €215,785 | €186,336 | -€29,449 | -13.6% |
| Financial debts | 170/4 | €215,785 | €186,336 | -€29,449 | -13.6% |
| Amounts payable within one year | 42/48 | €189,193 | €147,026 | -€42,167 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €31,148 | €31,693 | +€545 | +1.8% |
| Trade debts | 44 | €104,272 | €68,586 | -€35,685 | -34.2% |
| Suppliers | 440/4 | €104,272 | €68,586 | -€35,685 | -34.2% |
| Advances received on contracts in progress | 46 | €45,518 | €46,315 | +€796 | +1.7% |
| Taxes, remuneration and social security | 45 | €8,255 | €432 | -€7,823 | -94.8% |
| Taxes | 450/3 | €4,155 | €432 | -€3,723 | -89.6% |
| Remuneration and social security | 454/9 | €4,100 | - | -€4,100 | |
| Remuneration, social security and pensions | 62 | €9,995 | €8,589 | -€1,406 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,794 | €62,949 | +€11,155 | +21.5% |
| Other operating charges | 640/8 | €13 | €236 | +€223 | +1,702% |
| Non-recurring operating charges | 66A | €2,325 | - | -€2,325 | |
| Gross operating margin | 9900 | €73,009 | €73,558 | +€549 | +0.8% |
| Operating profit (loss) | 9901 | €8,883 | €1,784 | -€7,099 | -79.9% |
| Financial income | 75/76B | €2,648 | €2,864 | +€215 | +8.1% |
| Recurring financial income | 75 | €2,648 | €2,864 | +€215 | +8.1% |
| Financial charges | 65/66B | €4,390 | €8,583 | +€4,193 | +95.5% |
| Recurring financial charges | 65 | €4,390 | €8,583 | +€4,193 | +95.5% |
| Profit (loss) for the period before taxes | 9903 | €7,141 | -€3,935 | -€11,076 | |
| Income taxes | 67/77 | €1,324 | €377 | -€947 | -71.5% |
| Profit (loss) for the period | 9904 | €5,817 | -€4,312 | -€10,129 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,817 | -€4,312 | -€10,129 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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.