DEBELDER RESTAURANT: 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.
DEBELDER RESTAURANT
Largest movements
- Tangible fixed assets +€45,352
up €45,352 (+74.9%), from €60,584 to €105,936
of which Furniture and vehicles: +€33,394
- Cash -€9,259
down €9,259 (-96.9%), from €9,553 to €293
mainly Investment in fixed assets (net) (-€57,516) and Net result for the year (-€45,542)
- Financial fixed assets -€4,000
down €4,000 (-87.0%), from €4,600 to €600
- Receivables within one year +€3,248
up €3,248 (+17.7%), from €18,345 to €21,593
of which Other amounts receivable: +€3,586
- Formation expenses -€2,313
down €2,313 (-50.0%), from €4,627 to €2,313
- Trade debts +€55,605
up €55,605 (+121%), from €45,862 to €101,467
- Profit (loss) carried forward -€45,542
down €45,542 (-111%), from -€41,028 to -€86,570
- Tax, wage and social debts -€24,941
down €24,941 (-47.1%), from €52,897 to €27,956
of which Taxes: -€22,729
- Other debts +€20,836
up €20,836 (+670%), from €3,108 to €23,944
- Debts after one year +€15,755
up €15,755 (+49.6%), from €31,738 to €47,493
- Gross operating margin -€91,846
down €91,846 (-34.9%), from €263,410 to €171,564
- Staff costs -€19,616
down €19,616 (-9.6%), from €204,808 to €185,192
- Depreciation +€3,662
up €3,662 (+24.7%), from €14,815 to €18,477
- Financial charges -€3,306
down €3,306 (-26.3%), from €12,592 to €9,286
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,812 | €152,656 | +€31,845 | +26.4% |
| Formation expenses | 20 | €4,627 | €2,313 | -€2,313 | -50.0% |
| Fixed assets | 21/28 | €65,184 | €106,536 | +€41,352 | +63.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €60,584 | €105,936 | +€45,352 | +74.9% |
| Land and buildings | 22 | €50,505 | €44,691 | -€5,814 | -11.5% |
| Plant, machinery and equipment | 23 | €8,495 | €26,267 | +€17,772 | +209% |
| Furniture and vehicles | 24 | €1,584 | €34,978 | +€33,394 | +2,108% |
| Financial fixed assets | 28 | €4,600 | €600 | -€4,000 | -87.0% |
| Current assets | 29/58 | €51,001 | €43,807 | -€7,194 | -14.1% |
| Stocks and contracts in progress | 3 | €18,886 | €18,886 | = | 0.0% |
| Stocks | 30/36 | €18,886 | €18,886 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,345 | €21,593 | +€3,248 | +17.7% |
| Trade receivables | 40 | €17,374 | €17,036 | -€338 | -1.9% |
| Other amounts receivable | 41 | €970 | €4,557 | +€3,586 | +370% |
| Cash at bank and in hand | 54/58 | €9,553 | €293 | -€9,259 | -96.9% |
| Deferred charges and accrued income | 490/1 | €4,217 | €3,034 | -€1,183 | -28.1% |
| Total equity and liabilities | 10/49 | €120,812 | €152,656 | +€31,845 | +26.4% |
| Equity | 10/15 | -€19,384 | -€64,926 | -€45,542 | -235% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,044 | €3,044 | = | 0.0% |
| Distributable reserves | 133 | €3,044 | €3,044 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,028 | -€86,570 | -€45,542 | -111% |
| Amounts payable | 17/49 | €140,195 | €217,582 | +€77,387 | +55.2% |
| Amounts payable after more than one year | 17 | €31,738 | €47,493 | +€15,755 | +49.6% |
| Financial debts | 170/4 | €31,738 | €47,493 | +€15,755 | +49.6% |
| Amounts payable within one year | 42/48 | €108,457 | €170,089 | +€61,632 | +56.8% |
| Current portion of amounts payable after more than one year | 42 | €6,590 | €13,177 | +€6,587 | +100.0% |
| Financial debts | 43 | - | €3,545 | +€3,545 | |
| Credit institutions | 430/8 | - | €3,545 | +€3,545 | |
| Trade debts | 44 | €45,862 | €101,467 | +€55,605 | +121% |
| Suppliers | 440/4 | €45,862 | €101,467 | +€55,605 | +121% |
| Taxes, remuneration and social security | 45 | €52,897 | €27,956 | -€24,941 | -47.1% |
| Taxes | 450/3 | €37,978 | €15,250 | -€22,729 | -59.8% |
| Remuneration and social security | 454/9 | €14,919 | €12,706 | -€2,212 | -14.8% |
| Other amounts payable | 47/48 | €3,108 | €23,944 | +€20,836 | +670% |
| Non-recurring operating income | 76A | - | €4,500 | +€4,500 | |
| Remuneration, social security and pensions | 62 | €204,808 | €185,192 | -€19,616 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,815 | €18,477 | +€3,662 | +24.7% |
| Other operating charges | 640/8 | €3,827 | €4,032 | +€205 | +5.4% |
| Gross operating margin | 9900 | €263,410 | €171,564 | -€91,846 | -34.9% |
| Operating profit (loss) | 9901 | €39,960 | -€36,137 | -€76,097 | |
| Financial income | 75/76B | €99 | €22 | -€77 | -77.6% |
| Recurring financial income | 75 | €99 | €22 | -€77 | -77.6% |
| Financial charges | 65/66B | €12,592 | €9,286 | -€3,306 | -26.3% |
| Recurring financial charges | 65 | €12,592 | €9,286 | -€3,306 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €27,467 | -€45,401 | -€72,868 | |
| Income taxes | 67/77 | €174 | €141 | -€33 | -19.2% |
| Profit (loss) for the period | 9904 | €27,293 | -€45,542 | -€72,835 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,293 | -€45,542 | -€72,835 |
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 25 October 2026 via checked.be.