DE SMIDSEHOEVE: what changed
What changed
DE SMIDSEHOEVE
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€1,260
2024 · €3,823-€2,563
Equity
-€28,499
2024 · -€29,758+€1,260
Cash
€13,819
2024 · €13,625+€193
Balance sheet total
€60,058
2024 · €64,760-€4,702
Largest movements
Assets
- Tangible fixed assets -€6,020
down €6,020 (-25.2%), from €23,860 to €17,840
- Receivables within one year -€4,528
down €4,528 (-92.0%), from €4,919 to €391
of which Other amounts receivable: -€4,053
- Stocks and contracts +€3,000
up €3,000 (+13.9%), from €21,650 to €24,650
- Deferred charges and accrued income +€2,652
up €2,652 (+376%), from €706 to €3,358
Equity and liabilities
- Other debts -€5,608
down €5,608 (-6.1%), from €91,497 to €85,889
- Profit (loss) carried forward +€1,260
up €1,260 (+2.6%), from -€48,308 to -€47,049
Income statement
- Gross operating margin -€4,276
down €4,276 (-33.0%), from €12,950 to €8,674
- Depreciation -€1,711
down €1,711 (-22.1%), from €7,731 to €6,020
- Staff costs +€482
new in 2025: €482
- Other operating charges -€377
down €377 (-32.6%), from €1,158 to €781
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
€3,823
Gross operating margin
-€4,276
Staff costs
-€482
Depreciation
+€1,711
Other operating charges
+€377
Financial income
-€0
Financial charges
+€107
Result 2025
€1,260
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
+€193
Investment
€0
Financing
€0
Cash 2024
€13,625
From operations (derived)
+€193
Net result for the year
+€1,260
Depreciation
+€6,020
Stocks and contracts
-€3,000
Receivables within one year
+€4,528
Deferred charges and accrued income
-€2,652
Trade debts
-€327
Tax, wage and social debts
-€27
Other debts
-€5,608
Cash 2025
€13,819
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,760 | €60,058 | -€4,702 | -7.3% |
| Fixed assets | 21/28 | €23,860 | €17,840 | -€6,020 | -25.2% |
| Tangible fixed assets | 22/27 | €23,860 | €17,840 | -€6,020 | -25.2% |
| Land and buildings | 22 | €6,532 | €5,281 | -€1,251 | -19.1% |
| Plant, machinery and equipment | 23 | €10,175 | €7,700 | -€2,475 | -24.3% |
| Furniture and vehicles | 24 | €2,017 | €135 | -€1,882 | -93.3% |
| Other tangible fixed assets | 26 | €5,136 | €4,724 | -€413 | -8.0% |
| Current assets | 29/58 | €40,900 | €42,218 | +€1,318 | +3.2% |
| Stocks and contracts in progress | 3 | €21,650 | €24,650 | +€3,000 | +13.9% |
| Stocks | 30/36 | €21,650 | €24,650 | +€3,000 | +13.9% |
| Amounts receivable within one year | 40/41 | €4,919 | €391 | -€4,528 | -92.0% |
| Trade receivables | 40 | €475 | - | -€475 | |
| Other amounts receivable | 41 | €4,444 | €391 | -€4,053 | -91.2% |
| Cash at bank and in hand | 54/58 | €13,625 | €13,819 | +€193 | +1.4% |
| Deferred charges and accrued income | 490/1 | €706 | €3,358 | +€2,652 | +376% |
| Total equity and liabilities | 10/49 | €64,760 | €60,058 | -€4,702 | -7.3% |
| Equity | 10/15 | -€29,758 | -€28,499 | +€1,260 | +4.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,308 | -€47,049 | +€1,260 | +2.6% |
| Amounts payable | 17/49 | €94,519 | €88,557 | -€5,962 | -6.3% |
| Amounts payable within one year | 42/48 | €94,519 | €88,557 | -€5,962 | -6.3% |
| Trade debts | 44 | €1,855 | €1,528 | -€327 | -17.6% |
| Suppliers | 440/4 | €1,855 | €1,528 | -€327 | -17.6% |
| Taxes, remuneration and social security | 45 | €1,167 | €1,140 | -€27 | -2.3% |
| Taxes | 450/3 | €1,167 | €1,140 | -€27 | -2.3% |
| Other amounts payable | 47/48 | €91,497 | €85,889 | -€5,608 | -6.1% |
| Remuneration, social security and pensions | 62 | - | €482 | +€482 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,731 | €6,020 | -€1,711 | -22.1% |
| Other operating charges | 640/8 | €1,158 | €781 | -€377 | -32.6% |
| Gross operating margin | 9900 | €12,950 | €8,674 | -€4,276 | -33.0% |
| Operating profit (loss) | 9901 | €4,061 | €1,391 | -€2,670 | -65.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €238 | €131 | -€107 | -44.9% |
| Recurring financial charges | 65 | €238 | €131 | -€107 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €3,823 | €1,260 | -€2,563 | -67.0% |
| Profit (loss) for the period | 9904 | €3,823 | €1,260 | -€2,563 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,823 | €1,260 | -€2,563 | -67.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.