De Pit: 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 Pit
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€154,567
2024 · €114,822+€39,745
Equity
€382,547
2024 · €307,980+€74,567
Cash
€378,114
2024 · €334,811+€43,303
Balance sheet total
€807,331
2024 · €784,093+€23,238
Largest movements
Assets
- Cash +€43,303
up €43,303 (+12.9%), from €334,811 to €378,114
mainly Net result for the year (+€154,567) and Depreciation (+€49,032)
- Tangible fixed assets -€32,399
down €32,399 (-8.5%), from €379,642 to €347,243
Equity and liabilities
- Profit (loss) carried forward +€74,567
up €74,567 (+32.9%), from €226,430 to €300,997
- Tax, wage and social debts -€30,666
down €30,666 (-26.9%), from €114,148 to €83,482
of which Taxes: -€18,966
- Debts after one year -€29,708
down €29,708 (-14.0%), from €212,827 to €183,119
- Trade debts +€11,062
up €11,062 (+9.9%), from €111,611 to €122,673
Income statement
- Gross operating margin +€72,050
up €72,050 (+11.4%), from €633,637 to €705,687
- Staff costs +€32,277
up €32,277 (+8.0%), from €403,920 to €436,197
- Taxes +€10,693
up €10,693 (+29.8%), from €35,860 to €46,553
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
€114,822
Gross operating margin
+€72,050
Staff costs
-€32,277
Depreciation
+€2,207
Other operating charges
+€2,230
Financial income
+€3,419
Financial charges
+€2,809
Taxes
-€10,693
Result 2025
€154,567
raises the resultlowers the result
Derived cash bridge
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
+€174,753
Investment
-€16,633
Financing
-€114,817
Cash 2024
€334,811
From operations (derived)
+€174,753
Net result for the year
+€154,567
Depreciation
+€49,032
Stocks and contracts
-€4,806
Receivables within one year
-€1,515
Deferred charges and accrued income
-€6,013
Trade debts
+€11,062
Tax, wage and social debts
-€30,666
Other debts
+€555
Accrued charges and deferred income
+€2,537
Investment (derived)
-€16,633
Investment in fixed assets (net)
-€16,633
Financing
-€114,817
Debts after one year
-€29,708
Current portion of long-term debt
-€5,109
Contributions, distributions and other
-€80,000
Cash 2025
€378,114
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €784,093 | €807,331 | +€23,238 | +3.0% |
| Fixed assets | 21/28 | €382,365 | €349,966 | -€32,399 | -8.5% |
| Tangible fixed assets | 22/27 | €379,642 | €347,243 | -€32,399 | -8.5% |
| Plant, machinery and equipment | 23 | €18,606 | €20,221 | +€1,615 | +8.7% |
| Furniture and vehicles | 24 | €40,718 | €29,213 | -€11,505 | -28.3% |
| Leasing and similar rights | 25 | €248,072 | €237,672 | -€10,400 | -4.2% |
| Other tangible fixed assets | 26 | €72,246 | €60,137 | -€12,109 | -16.8% |
| Financial fixed assets | 28 | €2,723 | €2,723 | = | 0.0% |
| Current assets | 29/58 | €401,728 | €457,365 | +€55,637 | +13.8% |
| Stocks and contracts in progress | 3 | €17,929 | €22,735 | +€4,806 | +26.8% |
| Stocks | 30/36 | €17,929 | €22,735 | +€4,806 | +26.8% |
| Amounts receivable within one year | 40/41 | €43,076 | €44,591 | +€1,515 | +3.5% |
| Trade receivables | 40 | €35,667 | €35,672 | +€5 | 0.0% |
| Other amounts receivable | 41 | €7,409 | €8,919 | +€1,510 | +20.4% |
| Cash at bank and in hand | 54/58 | €334,811 | €378,114 | +€43,303 | +12.9% |
| Deferred charges and accrued income | 490/1 | €5,912 | €11,925 | +€6,013 | +102% |
| Total equity and liabilities | 10/49 | €784,093 | €807,331 | +€23,238 | +3.0% |
| Equity | 10/15 | €307,980 | €382,547 | +€74,567 | +24.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €71,550 | €71,550 | = | 0.0% |
| Distributable reserves | 133 | €71,550 | €71,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €226,430 | €300,997 | +€74,567 | +32.9% |
| Amounts payable | 17/49 | €476,113 | €424,784 | -€51,329 | -10.8% |
| Amounts payable after more than one year | 17 | €212,827 | €183,119 | -€29,708 | -14.0% |
| Financial debts | 170/4 | €212,827 | €183,119 | -€29,708 | -14.0% |
| Amounts payable within one year | 42/48 | €261,076 | €236,918 | -€24,158 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €34,817 | €29,708 | -€5,109 | -14.7% |
| Trade debts | 44 | €111,611 | €122,673 | +€11,062 | +9.9% |
| Suppliers | 440/4 | €111,611 | €122,673 | +€11,062 | +9.9% |
| Taxes, remuneration and social security | 45 | €114,148 | €83,482 | -€30,666 | -26.9% |
| Taxes | 450/3 | €61,848 | €42,882 | -€18,966 | -30.7% |
| Remuneration and social security | 454/9 | €52,300 | €40,600 | -€11,700 | -22.4% |
| Other amounts payable | 47/48 | €500 | €1,055 | +€555 | +111% |
| Accrued charges and deferred income | 492/3 | €2,210 | €4,747 | +€2,537 | +115% |
| Remuneration, social security and pensions | 62 | €403,920 | €436,197 | +€32,277 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,239 | €49,032 | -€2,207 | -4.3% |
| Other operating charges | 640/8 | €4,579 | €2,349 | -€2,230 | -48.7% |
| Gross operating margin | 9900 | €633,637 | €705,687 | +€72,050 | +11.4% |
| Operating profit (loss) | 9901 | €173,899 | €218,109 | +€44,210 | +25.4% |
| Financial income | 75/76B | €79 | €3,498 | +€3,419 | +4,328% |
| Recurring financial income | 75 | €79 | €3,498 | +€3,419 | +4,328% |
| Non-recurring financial income | 76B | €79 | €3,498 | +€3,419 | +4,328% |
| Financial charges | 65/66B | €23,296 | €20,487 | -€2,809 | -12.1% |
| Recurring financial charges | 65 | €22,489 | €18,100 | -€4,389 | -19.5% |
| Non-recurring financial charges | 66B | €807 | €2,387 | +€1,580 | +196% |
| Profit (loss) for the period before taxes | 9903 | €150,682 | €201,120 | +€50,438 | +33.5% |
| Income taxes | 67/77 | €35,860 | €46,553 | +€10,693 | +29.8% |
| Profit (loss) for the period | 9904 | €114,822 | €154,567 | +€39,745 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €114,822 | €154,567 | +€39,745 | +34.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.