DE PALINGBEEK: what changed
What changed
DE PALINGBEEK
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€50,766
2024 · €41,599+€9,167
Equity
€111,262
2024 · €60,496+€50,766
Cash
€73,521
2024 · €10,484+€63,037
Balance sheet total
€177,707
2024 · €94,498+€83,209
Largest movements
Assets
- Cash +€63,037
up €63,037 (+601%), from €10,484 to €73,521
mainly Net result for the year (+€50,766) and Trade debts (+€24,092)
- Receivables within one year +€24,185
up €24,185 (+41.7%), from €57,932 to €82,117
of which Other amounts receivable: +€31,575
- Tangible fixed assets -€2,253
down €2,253 (-15.7%), from €14,333 to €12,080
of which Other tangible fixed assets: -€1,877
- Stocks and contracts -€1,842
down €1,842 (-39.6%), from €4,649 to €2,807
Equity and liabilities
- Profit (loss) carried forward +€50,766
up €50,766, from -€3,714 to €47,052
- Trade debts +€24,092
up €24,092 (+155%), from €15,578 to €39,670
- Other debts +€10,580
up €10,580 (+191%), from €5,535 to €16,114
Income statement
- Gross operating margin +€26,816
up €26,816 (+19.6%), from €137,043 to €163,860
- Staff costs +€17,262
up €17,262 (+20.2%), from €85,256 to €102,518
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
€41,599
Gross operating margin
+€26,816
Staff costs
-€17,262
Depreciation
+€553
Other operating charges
-€1,525
Financial income
+€736
Financial charges
-€151
Result 2025
€50,766
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
+€67,266
Investment
-€3,399
Financing
-€830
Cash 2024
€10,484
From operations (derived)
+€67,266
Net result for the year
+€50,766
Depreciation
+€5,653
Stocks and contracts
+€1,842
Receivables within one year
-€24,185
Deferred charges and accrued income
-€81
Trade debts
+€24,092
Tax, wage and social debts
-€1,399
Other debts
+€10,580
Investment (derived)
-€3,399
Investment in fixed assets (net)
-€3,399
Financing
-€830
Current portion of long-term debt
-€830
Cash 2025
€73,521
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,498 | €177,707 | +€83,209 | +88.1% |
| Fixed assets | 21/28 | €21,027 | €18,773 | -€2,253 | -10.7% |
| Tangible fixed assets | 22/27 | €14,333 | €12,080 | -€2,253 | -15.7% |
| Plant, machinery and equipment | 23 | €5,485 | €5,108 | -€376 | -6.9% |
| Other tangible fixed assets | 26 | €8,848 | €6,971 | -€1,877 | -21.2% |
| Financial fixed assets | 28 | €6,694 | €6,694 | = | 0.0% |
| Current assets | 29/58 | €73,471 | €158,934 | +€85,462 | +116% |
| Stocks and contracts in progress | 3 | €4,649 | €2,807 | -€1,842 | -39.6% |
| Stocks | 30/36 | €4,649 | €2,807 | -€1,842 | -39.6% |
| Amounts receivable within one year | 40/41 | €57,932 | €82,117 | +€24,185 | +41.7% |
| Trade receivables | 40 | €28,021 | €20,631 | -€7,390 | -26.4% |
| Other amounts receivable | 41 | €29,911 | €61,486 | +€31,575 | +106% |
| Cash at bank and in hand | 54/58 | €10,484 | €73,521 | +€63,037 | +601% |
| Deferred charges and accrued income | 490/1 | €406 | €488 | +€81 | +20.0% |
| Total equity and liabilities | 10/49 | €94,498 | €177,707 | +€83,209 | +88.1% |
| Equity | 10/15 | €60,496 | €111,262 | +€50,766 | +83.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,610 | €45,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €26,860 | €26,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,714 | €47,052 | +€50,766 | |
| Amounts payable | 17/49 | €34,002 | €66,445 | +€32,443 | +95.4% |
| Amounts payable after more than one year | 17 | €6,250 | €6,250 | = | 0.0% |
| Financial debts | 170/4 | €6,250 | €6,250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,752 | €60,195 | +€32,443 | +117% |
| Current portion of amounts payable after more than one year | 42 | €830 | - | -€830 | |
| Trade debts | 44 | €15,578 | €39,670 | +€24,092 | +155% |
| Suppliers | 440/4 | €15,578 | €39,670 | +€24,092 | +155% |
| Taxes, remuneration and social security | 45 | €5,810 | €4,411 | -€1,399 | -24.1% |
| Taxes | 450/3 | €1,247 | €1,378 | +€130 | +10.4% |
| Remuneration and social security | 454/9 | €4,563 | €3,034 | -€1,529 | -33.5% |
| Other amounts payable | 47/48 | €5,535 | €16,114 | +€10,580 | +191% |
| Remuneration, social security and pensions | 62 | €85,256 | €102,518 | +€17,262 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,205 | €5,653 | -€553 | -8.9% |
| Other operating charges | 640/8 | €625 | €2,150 | +€1,525 | +244% |
| Gross operating margin | 9900 | €137,043 | €163,860 | +€26,816 | +19.6% |
| Operating profit (loss) | 9901 | €44,957 | €53,539 | +€8,582 | +19.1% |
| Financial income | 75/76B | €531 | €1,267 | +€736 | +139% |
| Recurring financial income | 75 | €531 | €1,267 | +€736 | +139% |
| Financial charges | 65/66B | €3,889 | €4,040 | +€151 | +3.9% |
| Recurring financial charges | 65 | €3,889 | €4,040 | +€151 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €41,599 | €50,766 | +€9,167 | +22.0% |
| Profit (loss) for the period | 9904 | €41,599 | €50,766 | +€9,167 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,599 | €50,766 | +€9,167 | +22.0% |
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 3 November 2026 via checked.be.