DE PASTORANT: what changed
What changed
DE PASTORANT
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€18,178
2024 · €23,502-€5,324
Equity
€149,640
2024 · €131,462+€18,178
Cash
€130,604
2024 · €107,572+€23,032
Balance sheet total
€250,336
2024 · €212,304+€38,032
Largest movements
Assets
- Cash +€23,032
up €23,032 (+21.4%), from €107,572 to €130,604
mainly Net result for the year (+€18,178) and Trade debts (+€11,491)
- Stocks and contracts +€9,298
up €9,298 (+203%), from €4,582 to €13,880
- Receivables within one year +€8,102
up €8,102 (+11.8%), from €68,843 to €76,945
of which Other amounts receivable: +€10,788
Equity and liabilities
- Reserves +€18,178
up €18,178 (+15.3%), from €119,062 to €137,240
- Trade debts +€11,491
up €11,491 (+69.5%), from €16,541 to €28,033
- Short-term financial debts +€9,785
up €9,785 (+44.5%), from €21,973 to €31,758
of which Credit institutions: +€10,000
Income statement
- Gross operating margin -€8,675
down €8,675 (-3.8%), from €225,542 to €216,867
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
€23,502
Gross operating margin
-€8,675
Staff costs
+€602
Depreciation
+€2,143
Other operating charges
-€141
Financial income
-€151
Financial charges
+€61
Taxes
+€838
Result 2025
€18,178
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
+€18,834
Investment
-€5,588
Financing
+€9,785
Cash 2024
€107,572
From operations (derived)
+€18,834
Net result for the year
+€18,178
Depreciation
+€7,987
Stocks and contracts
-€9,298
Receivables within one year
-€8,102
Trade debts
+€11,491
Tax, wage and social debts
-€1,423
Investment (derived)
-€5,588
Investment in fixed assets (net)
-€5,588
Financing
+€9,785
Short-term financial debts
+€9,785
Cash 2025
€130,604
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €212,304 | €250,336 | +€38,032 | +17.9% |
| Fixed assets | 21/28 | €31,306 | €28,907 | -€2,399 | -7.7% |
| Tangible fixed assets | 22/27 | €31,306 | €28,907 | -€2,399 | -7.7% |
| Land and buildings | 22 | €10,971 | €13,330 | +€2,360 | +21.5% |
| Plant, machinery and equipment | 23 | €14,487 | €11,554 | -€2,933 | -20.2% |
| Furniture and vehicles | 24 | €5,848 | €4,023 | -€1,826 | -31.2% |
| Current assets | 29/58 | €180,998 | €221,429 | +€40,431 | +22.3% |
| Stocks and contracts in progress | 3 | €4,582 | €13,880 | +€9,298 | +203% |
| Stocks | 30/36 | €4,582 | €13,880 | +€9,298 | +203% |
| Amounts receivable within one year | 40/41 | €68,843 | €76,945 | +€8,102 | +11.8% |
| Trade receivables | 40 | €13,186 | €10,500 | -€2,686 | -20.4% |
| Other amounts receivable | 41 | €55,657 | €66,445 | +€10,788 | +19.4% |
| Cash at bank and in hand | 54/58 | €107,572 | €130,604 | +€23,032 | +21.4% |
| Total equity and liabilities | 10/49 | €212,304 | €250,336 | +€38,032 | +17.9% |
| Equity | 10/15 | €131,462 | €149,640 | +€18,178 | +13.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €119,062 | €137,240 | +€18,178 | +15.3% |
| Distributable reserves | 133 | €119,062 | €137,240 | +€18,178 | +15.3% |
| Amounts payable | 17/49 | €80,842 | €100,696 | +€19,854 | +24.6% |
| Amounts payable within one year | 42/48 | €80,842 | €100,696 | +€19,854 | +24.6% |
| Financial debts | 43 | €21,973 | €31,758 | +€9,785 | +44.5% |
| Credit institutions | 430/8 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Other loans | 439 | €1,973 | €1,758 | -€215 | -10.9% |
| Trade debts | 44 | €16,541 | €28,033 | +€11,491 | +69.5% |
| Suppliers | 440/4 | €16,541 | €28,033 | +€11,491 | +69.5% |
| Taxes, remuneration and social security | 45 | €42,328 | €40,905 | -€1,423 | -3.4% |
| Taxes | 450/3 | €18,637 | €20,661 | +€2,024 | +10.9% |
| Remuneration and social security | 454/9 | €23,691 | €20,245 | -€3,446 | -14.5% |
| Remuneration, social security and pensions | 62 | €175,365 | €174,763 | -€602 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,130 | €7,987 | -€2,143 | -21.2% |
| Other operating charges | 640/8 | €584 | €725 | +€141 | +24.2% |
| Gross operating margin | 9900 | €225,542 | €216,867 | -€8,675 | -3.8% |
| Operating profit (loss) | 9901 | €39,464 | €33,392 | -€6,072 | -15.4% |
| Financial income | 75/76B | €1,104 | €953 | -€151 | -13.7% |
| Recurring financial income | 75 | €1,104 | €953 | -€151 | -13.7% |
| Financial charges | 65/66B | €6,755 | €6,693 | -€61 | -0.9% |
| Recurring financial charges | 65 | €6,755 | €6,693 | -€61 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €33,813 | €27,651 | -€6,162 | -18.2% |
| Income taxes | 67/77 | €10,311 | €9,473 | -€838 | -8.1% |
| Profit (loss) for the period | 9904 | €23,502 | €18,178 | -€5,324 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,502 | €18,178 | -€5,324 | -22.7% |
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 2 November 2026 via checked.be.