DE TWIJFELAAR: what changed
What changed
DE TWIJFELAAR
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€59,855
2024 · -€14,103+€73,958
Equity
€84,902
2024 · €26,765+€58,137
Cash
€58,273
2024 · €53,063+€5,209
Balance sheet total
€707,440
2024 · €714,229-€6,789
Largest movements
Assets
- Receivables within one year -€20,804
down €20,804 (-56.1%), from €37,117 to €16,313
of which Other amounts receivable: -€25,027
- Tangible fixed assets +€13,488
up €13,488 (+2.3%), from €582,058 to €595,546
of which Land and buildings: +€13,388
Equity and liabilities
- Trade debts -€51,901
down €51,901 (-54.8%), from €94,712 to €42,810
- Profit (loss) carried forward +€43,070
no longer reported in 2025 (was -€43,070)
- Debts after one year -€28,203
down €28,203 (-5.2%), from €544,809 to €516,606
of which Financial debts: -€21,008
- Reserves +€15,067
up €15,067 (+21.9%), from €68,836 to €83,902
- Tax, wage and social debts +€7,398
up €7,398 (+274%), from €2,700 to €10,098
of which Taxes: +€7,328
Income statement
- Gross operating margin +€105,318
up €105,318 (+510%), from €20,666 to €125,984
- Depreciation +€15,425
up €15,425 (+136%), from €11,314 to €26,739
- Financial charges +€6,455
up €6,455 (+31.6%), from €20,406 to €26,861
- Taxes +€4,938
new in 2025: €4,938
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
-€14,103
Gross operating margin
+€105,318
Staff costs
-€92
Depreciation
-€15,425
Other operating charges
-€55
Other operating items
-€4,500
Financial income
+€106
Financial charges
-€6,455
Taxes
-€4,938
Result 2025
€59,855
raises the resultlowers the resultnot broken down further in the accounts
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
+€67,438
Investment
-€40,456
Financing
-€21,773
Cash 2024
€53,063
From operations (derived)
+€67,438
Net result for the year
+€59,855
Depreciation
+€26,739
Stocks and contracts
-€704
Receivables within one year
+€20,804
Deferred charges and accrued income
+€5,615
Trade debts
-€51,901
Tax, wage and social debts
+€7,398
Advances received
+€4,441
Accrued charges and deferred income
-€4,808
Investment (derived)
-€40,456
Investment in fixed assets (net)
-€40,456
Financing
-€21,773
Debts after one year
-€28,203
Current portion of long-term debt
+€805
Short-term financial debts
+€7,343
Contributions, distributions and other
-€1,718
Cash 2025
€58,273
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €714,229 | €707,440 | -€6,789 | -1.0% |
| Fixed assets | 21/28 | €583,906 | €597,623 | +€13,717 | +2.3% |
| Tangible fixed assets | 22/27 | €582,058 | €595,546 | +€13,488 | +2.3% |
| Land and buildings | 22 | €538,622 | €552,010 | +€13,388 | +2.5% |
| Plant, machinery and equipment | 23 | €16,626 | €15,135 | -€1,491 | -9.0% |
| Furniture and vehicles | 24 | €25,710 | €27,301 | +€1,591 | +6.2% |
| Other tangible fixed assets | 26 | €1,100 | €1,100 | = | 0.0% |
| Financial fixed assets | 28 | €1,848 | €2,077 | +€229 | +12.4% |
| Current assets | 29/58 | €130,322 | €109,817 | -€20,505 | -15.7% |
| Stocks and contracts in progress | 3 | €6,765 | €7,469 | +€704 | +10.4% |
| Stocks | 30/36 | €6,765 | €7,469 | +€704 | +10.4% |
| Amounts receivable within one year | 40/41 | €37,117 | €16,313 | -€20,804 | -56.1% |
| Trade receivables | 40 | €390 | €4,613 | +€4,223 | +1,083% |
| Other amounts receivable | 41 | €36,727 | €11,700 | -€25,027 | -68.1% |
| Cash at bank and in hand | 54/58 | €53,063 | €58,273 | +€5,209 | +9.8% |
| Deferred charges and accrued income | 490/1 | €33,378 | €27,763 | -€5,615 | -16.8% |
| Total equity and liabilities | 10/49 | €714,229 | €707,440 | -€6,789 | -1.0% |
| Equity | 10/15 | €26,765 | €84,902 | +€58,137 | +217% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €68,836 | €83,902 | +€15,067 | +21.9% |
| Distributable reserves | 133 | €68,836 | €83,902 | +€15,067 | +21.9% |
| Profit (loss) carried forward | 14 | -€43,070 | - | +€43,070 | |
| Amounts payable | 17/49 | €687,463 | €622,538 | -€64,925 | -9.4% |
| Amounts payable after more than one year | 17 | €544,809 | €516,606 | -€28,203 | -5.2% |
| Financial debts | 170/4 | €529,090 | €508,082 | -€21,008 | -4.0% |
| Other amounts payable | 178/9 | €15,719 | €8,524 | -€7,195 | -45.8% |
| Amounts payable within one year | 42/48 | €134,319 | €102,406 | -€31,914 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €18,818 | €19,623 | +€805 | +4.3% |
| Financial debts | 43 | - | €7,343 | +€7,343 | |
| Credit institutions | 430/8 | - | €7,343 | +€7,343 | |
| Trade debts | 44 | €94,712 | €42,810 | -€51,901 | -54.8% |
| Suppliers | 440/4 | €94,712 | €42,810 | -€51,901 | -54.8% |
| Advances received on contracts in progress | 46 | €18,090 | €22,531 | +€4,441 | +24.6% |
| Taxes, remuneration and social security | 45 | €2,700 | €10,098 | +€7,398 | +274% |
| Taxes | 450/3 | €670 | €7,998 | +€7,328 | +1,094% |
| Remuneration and social security | 454/9 | €2,030 | €2,100 | +€70 | +3.4% |
| Accrued charges and deferred income | 492/3 | €8,335 | €3,526 | -€4,808 | -57.7% |
| Non-recurring operating income | 76A | €22,895 | - | -€22,895 | |
| Remuneration, social security and pensions | 62 | €308 | €400 | +€92 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,314 | €26,739 | +€15,425 | +136% |
| Other operating charges | 640/8 | €1,757 | €1,812 | +€55 | +3.2% |
| Non-recurring operating charges | 66A | €1,300 | €5,800 | +€4,500 | +346% |
| Gross operating margin | 9900 | €20,666 | €125,984 | +€105,318 | +510% |
| Operating profit (loss) | 9901 | €5,987 | €91,232 | +€85,246 | +1,424% |
| Financial income | 75/76B | €316 | €422 | +€106 | +33.7% |
| Recurring financial income | 75 | €316 | €422 | +€106 | +33.7% |
| Financial charges | 65/66B | €20,406 | €26,861 | +€6,455 | +31.6% |
| Recurring financial charges | 65 | €20,406 | €26,861 | +€6,455 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,103 | €64,793 | +€78,897 | |
| Income taxes | 67/77 | - | €4,938 | +€4,938 | |
| Profit (loss) for the period | 9904 | -€14,103 | €59,855 | +€73,958 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,103 | €59,855 | +€73,958 |
Next steps
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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 4 November 2026 via checked.be.