Diner & Take Out: 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.
Diner & Take Out
Largest movements
- Tangible fixed assets +€47,507
up €47,507 (+238%), from €19,981 to €67,487
of which Plant, machinery and equipment: +€53,919
- Receivables within one year -€7,751
down €7,751 (-41.5%), from €18,681 to €10,930
- Cash +€4,955
new in 2025: €4,955
mainly Debts after one year (+€29,418) and Depreciation (+€11,533)
- Debts after one year +€29,418
new in 2025: €29,418
- Tax, wage and social debts -€11,582
down €11,582 (-89.7%), from €12,911 to €1,329
of which Taxes: -€12,911
- Short-term financial debts +€9,255
new in 2025: €9,255
- Profit (loss) carried forward +€8,149
up €8,149 (+43.6%), from -€18,678 to -€10,529
- Other debts +€6,474
new in 2025: €6,474
- Gross operating margin +€55,138
up €55,138, from -€7,358 to €47,779
- Staff costs +€21,408
up €21,408 (+34,781%), from €62 to €21,469
- Depreciation +€5,121
up €5,121 (+79.9%), from €6,412 to €11,533
- Financial charges +€2,309
up €2,309 (+304%), from €759 to €3,068
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 | €39,192 | €83,903 | +€44,711 | +114% |
| Fixed assets | 21/28 | €20,511 | €68,017 | +€47,507 | +232% |
| Tangible fixed assets | 22/27 | €19,981 | €67,487 | +€47,507 | +238% |
| Plant, machinery and equipment | 23 | - | €53,919 | +€53,919 | |
| Furniture and vehicles | 24 | €10,230 | €6,569 | -€3,661 | -35.8% |
| Leasing and similar rights | 25 | €9,751 | - | -€9,751 | |
| Other tangible fixed assets | 26 | - | €6,999 | +€6,999 | |
| Financial fixed assets | 28 | €530 | €530 | = | 0.0% |
| Current assets | 29/58 | €18,681 | €15,885 | -€2,796 | -15.0% |
| Amounts receivable within one year | 40/41 | €18,681 | €10,930 | -€7,751 | -41.5% |
| Other amounts receivable | 41 | €18,681 | €10,930 | -€7,751 | -41.5% |
| Cash at bank and in hand | 54/58 | - | €4,955 | +€4,955 | |
| Total equity and liabilities | 10/49 | €39,192 | €83,903 | +€44,711 | +114% |
| Equity | 10/15 | €25,243 | €33,392 | +€8,149 | +32.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €37,724 | €37,724 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €35,865 | €35,865 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,678 | -€10,529 | +€8,149 | +43.6% |
| Amounts payable | 17/49 | €13,948 | €50,511 | +€36,562 | +262% |
| Amounts payable after more than one year | 17 | - | €29,418 | +€29,418 | |
| Financial debts | 170/4 | - | €29,418 | +€29,418 | |
| Amounts payable within one year | 42/48 | €13,948 | €21,093 | +€7,144 | +51.2% |
| Financial debts | 43 | - | €9,255 | +€9,255 | |
| Credit institutions | 430/8 | - | €9,255 | +€9,255 | |
| Trade debts | 44 | €1,037 | €4,035 | +€2,998 | +289% |
| Bills of exchange payable | 441 | €1,037 | €4,035 | +€2,998 | +289% |
| Taxes, remuneration and social security | 45 | €12,911 | €1,329 | -€11,582 | -89.7% |
| Taxes | 450/3 | €12,911 | €0 | -€12,911 | -100% |
| Remuneration and social security | 454/9 | - | €1,329 | +€1,329 | |
| Other amounts payable | 47/48 | - | €6,474 | +€6,474 | |
| Remuneration, social security and pensions | 62 | €62 | €21,469 | +€21,408 | +34,781% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,412 | €11,533 | +€5,121 | +79.9% |
| Other operating charges | 640/8 | €3,701 | €3,681 | -€19 | -0.5% |
| Gross operating margin | 9900 | -€7,358 | €47,779 | +€55,138 | |
| Operating profit (loss) | 9901 | -€17,532 | €11,095 | +€28,628 | |
| Financial income | 75/76B | €9 | €121 | +€112 | +1,199% |
| Recurring financial income | 75 | €9 | €121 | +€112 | +1,199% |
| Financial charges | 65/66B | €759 | €3,068 | +€2,309 | +304% |
| Recurring financial charges | 65 | €759 | €3,068 | +€2,309 | +304% |
| Profit (loss) for the period before taxes | 9903 | -€18,282 | €8,149 | +€26,431 | |
| Income taxes | 67/77 | €396 | - | -€396 | |
| Profit (loss) for the period | 9904 | -€18,678 | €8,149 | +€26,827 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,678 | €8,149 | +€26,827 |
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 14 October 2026 via checked.be.