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DE SLAPPE: what changed

Two fiscal 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 SLAPPE

BE 0448.327.367
NACE 56.301, Cafés and bars
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€86,073
2024 · €49,185+€36,888
Equity
€232,332
2024 · €146,259+€86,073
Cash
€36,138
2024 · €59,140-€23,002
Balance sheet total
€1.7m
2024 · €1.5m+€197,193

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€181,653

    up €181,653 (+12.7%), from €1.4m to €1.6m

    of which Land and buildings: +€151,780

  • Receivables within one year +€38,416

    up €38,416 (+182933.3%), from €21 to €38,437

    of which Other amounts receivable: +€37,237

  • Cash -€23,002

    down €23,002 (-38.9%), from €59,140 to €36,138

    mainly Investment in fixed assets (net) (-€281,180) and Receivables within one year (-€38,416)

Equity and liabilities
  • Debts after one year +€112,677

    up €112,677 (+9.8%), from €1.2m to €1.3m

    of which Financial debts: +€105,789

  • Reserves +€86,073

    up €86,073 (+67.4%), from €127,667 to €213,740

  • Tax, wage and social debts +€34,055

    up €34,055 (+69.9%), from €48,686 to €82,741

    of which Taxes: +€44,580

  • Trade debts -€29,594

    down €29,594 (-66.3%), from €44,644 to €15,050

Income statement
  • Gross operating margin +€95,593

    up €95,593 (+19.6%), from €486,690 to €582,283

  • Other operating charges -€57,209

    down €57,209 (-86.5%), from €66,133 to €8,924

  • Staff costs +€37,039

    up €37,039 (+15.4%), from €240,512 to €277,551

  • Depreciation +€27,849

    up €27,849 (+38.9%), from €71,552 to €99,401

  • Financial charges +€26,472

    up €26,472 (+76.6%), from €34,576 to €61,048

From the 2024 result to the 2025 result

effect on the 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 €49,185
Gross operating margin +€95,593
Staff costs -€37,039
Depreciation -€27,849
Other operating charges +€57,209
Financial income +€154
Financial charges -€26,472
Taxes -€24,708
Result 2025 €86,073

Cash bridge derived

cash 2024 to 2025

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 +€135,823
Investment -€281,180
Financing +€122,355
Cash 2024 €59,140
Net result for the year +€86,073
Depreciation +€99,401
Receivables within one year -€38,416
Trade debts -€29,594
Tax, wage and social debts +€34,055
Other debts -€14,696
Accrued charges and deferred income -€1,000
Investment in fixed assets (net) -€281,180
Debts after one year +€112,677
Current portion of long-term debt +€9,678
Cash 2025 €36,138
Every line side by side 43 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,486,717 €1,683,910 +€197,193 +13.3%
Fixed assets 21/28 €1,427,556 €1,609,335 +€181,779 +12.7%
Tangible fixed assets 22/27 €1,425,594 €1,607,247 +€181,653 +12.7%
Land and buildings 22 €1,376,798 €1,528,578 +€151,780 +11.0%
Plant, machinery and equipment 23 €47,679 €73,324 +€25,645 +53.8%
Furniture and vehicles 24 €1,117 €5,345 +€4,228 +378.5%
Financial fixed assets 28 €1,962 €2,088 +€126 +6.4%
Current assets 29/58 €59,161 €74,575 +€15,414 +26.1%
Amounts receivable within one year 40/41 €21 €38,437 +€38,416 +182933.3%
Trade receivables 40 €21 €1,200 +€1,179 +5614.3%
Other amounts receivable 41 - €37,237 +€37,237
Cash at bank and in hand 54/58 €59,140 €36,138 -€23,002 -38.9%
Total equity and liabilities 10/49 €1,486,717 €1,683,910 +€197,193 +13.3%
Equity 10/15 €146,259 €232,332 +€86,073 +58.8%
Contributions 10/11 €18,592 €18,592 = 0.0%
Reserves 13 €127,667 €213,740 +€86,073 +67.4%
Distributable reserves 133 €127,667 €213,740 +€86,073 +67.4%
Amounts payable 17/49 €1,340,458 €1,451,578 +€111,120 +8.3%
Amounts payable after more than one year 17 €1,155,422 €1,268,099 +€112,677 +9.8%
Financial debts 170/4 €1,122,379 €1,228,168 +€105,789 +9.4%
Other amounts payable 178/9 €33,043 €39,931 +€6,888 +20.8%
Amounts payable within one year 42/48 €182,036 €181,479 -€557 -0.3%
Current portion of amounts payable after more than one year 42 €69,820 €79,498 +€9,678 +13.9%
Trade debts 44 €44,644 €15,050 -€29,594 -66.3%
Suppliers 440/4 €44,644 €15,050 -€29,594 -66.3%
Taxes, remuneration and social security 45 €48,686 €82,741 +€34,055 +69.9%
Taxes 450/3 €37,124 €81,704 +€44,580 +120.1%
Remuneration and social security 454/9 €11,562 €1,037 -€10,525 -91.0%
Other amounts payable 47/48 €18,886 €4,190 -€14,696 -77.8%
Accrued charges and deferred income 492/3 €3,000 €2,000 -€1,000 -33.3%
Remuneration, social security and pensions 62 €240,512 €277,551 +€37,039 +15.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €71,552 €99,401 +€27,849 +38.9%
Other operating charges 640/8 €66,133 €8,924 -€57,209 -86.5%
Gross operating margin 9900 €486,690 €582,283 +€95,593 +19.6%
Operating profit (loss) 9901 €108,493 €196,407 +€87,914 +81.0%
Financial income 75/76B €88 €242 +€154 +175.0%
Recurring financial income 75 €88 €242 +€154 +175.0%
Financial charges 65/66B €34,576 €61,048 +€26,472 +76.6%
Recurring financial charges 65 €34,576 €61,048 +€26,472 +76.6%
Profit (loss) for the period before taxes 9903 €74,005 €135,601 +€61,596 +83.2%
Income taxes 67/77 €24,820 €49,528 +€24,708 +99.5%
Profit (loss) for the period 9904 €49,185 €86,073 +€36,888 +75.0%
Profit (loss) for the period to be appropriated 9905 €49,185 €86,073 +€36,888 +75.0%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.