DECLERCK - BUYL: what changed
What changed
DECLERCK - BUYL
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€32,962
2024 · €5,971-€38,933
Equity
€207,519
2024 · €240,482-€32,962
Cash
€0
2024 · €6-€6
Balance sheet total
€916,297
2024 · €934,211-€17,913
Largest movements
Assets
- Tangible fixed assets -€16,389
down €16,389 (-1.8%), from €921,700 to €905,311
of which Land and buildings: -€24,943
Equity and liabilities
- Other debts +€72,094
up €72,094 (+332%), from €21,691 to €93,785
- Debts after one year -€46,721
down €46,721 (-7.8%), from €602,265 to €555,545
- Profit (loss) carried forward -€32,962
down €32,962, from €5,582 to -€27,381
- Tax, wage and social debts -€11,487
down €11,487 (-94.7%), from €12,130 to €642
of which Taxes: -€8,786
Income statement
- Gross operating margin -€98,519
down €98,519 (-78.4%), from €125,648 to €27,129
- Staff costs -€51,571
down €51,571 (-99.9%), from €51,608 to €37
- Financial charges +€5,631
up €5,631 (+58.0%), from €9,712 to €15,343
- Taxes -€4,885
down €4,885 (-97.1%), from €5,034 to €148
- Depreciation -€3,405
down €3,405 (-9.9%), from €34,363 to €30,958
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
€5,971
Gross operating margin
-€98,519
Staff costs
+€51,571
Depreciation
+€3,405
Other operating charges
-€92
Other operating items
+€5,798
Financial income
-€350
Financial charges
-€5,631
Taxes
+€4,885
Result 2025
-€32,962
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
+€60,209
Investment
-€14,569
Financing
-€45,645
Cash 2024
€6
From operations (derived)
+€60,209
Net result for the year
-€32,962
Depreciation
+€30,958
Receivables within one year
+€3,475
Deferred charges and accrued income
-€1,957
Trade debts
+€1,970
Tax, wage and social debts
-€11,487
Other debts
+€72,094
Accrued charges and deferred income
-€1,882
Investment (derived)
-€14,569
Investment in fixed assets (net)
-€14,569
Financing
-€45,645
Debts after one year
-€46,721
Current portion of long-term debt
+€1,075
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €934,211 | €916,297 | -€17,913 | -1.9% |
| Fixed assets | 21/28 | €921,700 | €905,311 | -€16,389 | -1.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €921,700 | €905,311 | -€16,389 | -1.8% |
| Land and buildings | 22 | €877,163 | €852,220 | -€24,943 | -2.8% |
| Plant, machinery and equipment | 23 | €44,486 | €53,091 | +€8,605 | +19.3% |
| Furniture and vehicles | 24 | €52 | €0 | -€52 | -100% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €12,511 | €10,987 | -€1,524 | -12.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €3,475 | €0 | -€3,475 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,475 | €0 | -€3,475 | -100% |
| Cash at bank and in hand | 54/58 | €6 | €0 | -€6 | -100% |
| Deferred charges and accrued income | 490/1 | €9,030 | €10,987 | +€1,957 | +21.7% |
| Total equity and liabilities | 10/49 | €934,211 | €916,297 | -€17,913 | -1.9% |
| Equity | 10/15 | €240,482 | €207,519 | -€32,962 | -13.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €214,900 | €214,900 | = | 0.0% |
| Distributable reserves | 133 | €214,900 | €214,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,582 | -€27,381 | -€32,962 | |
| Amounts payable | 17/49 | €693,729 | €708,778 | +€15,049 | +2.2% |
| Amounts payable after more than one year | 17 | €602,265 | €555,545 | -€46,721 | -7.8% |
| Financial debts | 170/4 | €602,265 | €555,545 | -€46,721 | -7.8% |
| Amounts payable within one year | 42/48 | €88,772 | €152,424 | +€63,651 | +71.7% |
| Current portion of amounts payable after more than one year | 42 | €45,749 | €46,824 | +€1,075 | +2.4% |
| Trade debts | 44 | €9,203 | €11,173 | +€1,970 | +21.4% |
| Suppliers | 440/4 | €9,203 | €11,173 | +€1,970 | +21.4% |
| Taxes, remuneration and social security | 45 | €12,130 | €642 | -€11,487 | -94.7% |
| Taxes | 450/3 | €9,428 | €642 | -€8,786 | -93.2% |
| Remuneration and social security | 454/9 | €2,701 | €0 | -€2,701 | -100% |
| Other amounts payable | 47/48 | €21,691 | €93,785 | +€72,094 | +332% |
| Accrued charges and deferred income | 492/3 | €2,691 | €810 | -€1,882 | -69.9% |
| Non-recurring operating income | 76A | €41,661 | €0 | -€41,661 | -100% |
| Remuneration, social security and pensions | 62 | €51,608 | €37 | -€51,571 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,363 | €30,958 | -€3,405 | -9.9% |
| Other operating charges | 640/8 | €13,512 | €13,605 | +€92 | +0.7% |
| Non-recurring operating charges | 66A | €5,798 | €0 | -€5,798 | -100% |
| Gross operating margin | 9900 | €125,648 | €27,129 | -€98,519 | -78.4% |
| Operating profit (loss) | 9901 | €20,367 | -€17,471 | -€37,838 | |
| Financial income | 75/76B | €350 | €0 | -€350 | -100% |
| Recurring financial income | 75 | €350 | €0 | -€350 | -100% |
| Financial charges | 65/66B | €9,712 | €15,343 | +€5,631 | +58.0% |
| Recurring financial charges | 65 | €9,712 | €15,343 | +€5,631 | +58.0% |
| Profit (loss) for the period before taxes | 9903 | €11,005 | -€32,814 | -€43,819 | |
| Income taxes | 67/77 | €5,034 | €148 | -€4,885 | -97.1% |
| Profit (loss) for the period | 9904 | €5,971 | -€32,962 | -€38,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,971 | -€32,962 | -€38,933 |
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 5 November 2026 via checked.be.