DE SCHAVUIT: 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 SCHAVUIT
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11,475
2024 · €61,902-€50,427
Equity
€135,835
2024 · €124,360+€11,475
Cash
€16,456
2024 · €17,802-€1,345
Balance sheet total
€320,805
2024 · €344,522-€23,717
Largest movements
Assets
- Tangible fixed assets -€23,341
down €23,341 (-7.4%), from €314,889 to €291,548
of which Plant, machinery and equipment: -€13,748
Equity and liabilities
- Debts after one year -€35,703
down €35,703 (-24.4%), from €146,458 to €110,755
of which Financial debts: -€25,703
- Reserves +€11,475
up €11,475 (+10.8%), from €105,768 to €117,243
of which Distributable reserves: +€11,475
Income statement
- Gross operating margin -€41,864
down €41,864 (-25.1%), from €167,007 to €125,142
- Staff costs +€5,349
up €5,349 (+8.1%), from €66,233 to €71,582
- Taxes +€2,133
up €2,133 (+69.5%), from €3,071 to €5,204
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
€61,902
Gross operating margin
-€41,864
Staff costs
-€5,349
Depreciation
-€404
Other operating charges
-€19
Other operating items
-€150
Financial income
+€145
Financial charges
-€652
Taxes
-€2,133
Result 2025
€11,475
raises the resultlowers the resultnot broken down further in the accounts
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
+€41,075
Investment
-€7,536
Financing
-€34,884
Cash 2024
€17,802
From operations (derived)
+€41,075
Net result for the year
+€11,475
Depreciation
+€30,877
Stocks and contracts
-€1,945
Receivables within one year
+€1,953
Deferred charges and accrued income
-€978
Trade debts
+€2,160
Tax, wage and social debts
-€558
Other debts
-€1,910
Investment (derived)
-€7,536
Investment in fixed assets (net)
-€7,536
Financing
-€34,884
Debts after one year
-€35,703
Current portion of long-term debt
+€819
Cash 2025
€16,456
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,522 | €320,805 | -€23,717 | -6.9% |
| Fixed assets | 21/28 | €314,889 | €291,548 | -€23,341 | -7.4% |
| Tangible fixed assets | 22/27 | €314,889 | €291,548 | -€23,341 | -7.4% |
| Land and buildings | 22 | €136,470 | €136,470 | = | 0.0% |
| Plant, machinery and equipment | 23 | €45,667 | €31,918 | -€13,748 | -30.1% |
| Furniture and vehicles | 24 | €4,821 | €2,676 | -€2,145 | -44.5% |
| Leasing and similar rights | 25 | €59,237 | €50,937 | -€8,300 | -14.0% |
| Other tangible fixed assets | 26 | €68,695 | €69,546 | +€852 | +1.2% |
| Current assets | 29/58 | €29,633 | €29,257 | -€376 | -1.3% |
| Stocks and contracts in progress | 3 | €1,345 | €3,290 | +€1,945 | +145% |
| Stocks | 30/36 | €1,345 | €3,290 | +€1,945 | +145% |
| Amounts receivable within one year | 40/41 | €9,362 | €7,409 | -€1,953 | -20.9% |
| Trade receivables | 40 | €4,433 | €1,684 | -€2,748 | -62.0% |
| Other amounts receivable | 41 | €4,929 | €5,725 | +€796 | +16.1% |
| Cash at bank and in hand | 54/58 | €17,802 | €16,456 | -€1,345 | -7.6% |
| Deferred charges and accrued income | 490/1 | €1,124 | €2,102 | +€978 | +87.0% |
| Total equity and liabilities | 10/49 | €344,522 | €320,805 | -€23,717 | -6.9% |
| Equity | 10/15 | €124,360 | €135,835 | +€11,475 | +9.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €105,768 | €117,243 | +€11,475 | +10.8% |
| Tax-exempt reserves | 132 | €1,800 | €1,800 | = | 0.0% |
| Distributable reserves | 133 | €103,968 | €115,443 | +€11,475 | +11.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €30,800 | €30,800 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,800 | €30,800 | = | 0.0% |
| Pensions and similar obligations | 160 | €30,800 | €30,800 | = | 0.0% |
| Amounts payable | 17/49 | €189,362 | €154,170 | -€35,192 | -18.6% |
| Amounts payable after more than one year | 17 | €146,458 | €110,755 | -€35,703 | -24.4% |
| Financial debts | 170/4 | €102,458 | €76,755 | -€25,703 | -25.1% |
| Other amounts payable | 178/9 | €44,000 | €34,000 | -€10,000 | -22.7% |
| Amounts payable within one year | 42/48 | €42,903 | €43,415 | +€511 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €24,884 | €25,703 | +€819 | +3.3% |
| Trade debts | 44 | €3,878 | €6,038 | +€2,160 | +55.7% |
| Suppliers | 440/4 | €3,878 | €6,038 | +€2,160 | +55.7% |
| Taxes, remuneration and social security | 45 | €10,293 | €9,735 | -€558 | -5.4% |
| Taxes | 450/3 | €1,769 | €393 | -€1,376 | -77.8% |
| Remuneration and social security | 454/9 | €8,524 | €9,343 | +€819 | +9.6% |
| Other amounts payable | 47/48 | €3,849 | €1,939 | -€1,910 | -49.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €66,233 | €71,582 | +€5,349 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,474 | €30,877 | +€404 | +1.3% |
| Other operating charges | 640/8 | €662 | €681 | +€19 | +2.9% |
| Non-recurring operating charges | 66A | - | €150 | +€150 | |
| Gross operating margin | 9900 | €167,007 | €125,142 | -€41,864 | -25.1% |
| Operating profit (loss) | 9901 | €69,638 | €21,852 | -€47,786 | -68.6% |
| Financial income | 75/76B | €154 | €298 | +€145 | +94.2% |
| Recurring financial income | 75 | €154 | €298 | +€145 | +94.2% |
| Financial charges | 65/66B | €4,819 | €5,471 | +€652 | +13.5% |
| Recurring financial charges | 65 | €4,819 | €5,471 | +€652 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €64,972 | €16,679 | -€48,294 | -74.3% |
| Income taxes | 67/77 | €3,071 | €5,204 | +€2,133 | +69.5% |
| Profit (loss) for the period | 9904 | €61,902 | €11,475 | -€50,427 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,902 | €11,475 | -€50,427 | -81.5% |
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 1 November 2026 via checked.be.