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Downtown: what changed

Two fiscal 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.

What changed

Downtown

BE 0752.622.010
NACE 56.301, Cafés and bars
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€11,458
2024 · €1,454+€10,004
Equity
€452
2024 · -€11,006+€11,458
Cash
€3,754
2024 · €7,420-€3,666
Balance sheet total
€53,466
2024 · €32,578+€20,888

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€24,500

    up €24,500 (+225.0%), from €10,887 to €35,388

    of which Trade receivables: +€30,000

  • Cash -€3,666

    down €3,666 (-49.4%), from €7,420 to €3,754

    mainly Receivables within one year (-€24,500) and Other debts (-€12,248)

  • Stocks and contracts +€2,000

    up €2,000 (+40.3%), from €4,957 to €6,957

  • Tangible fixed assets -€1,946

    down €1,946 (-20.9%), from €9,314 to €7,367

    of which Other tangible fixed assets: -€1,565

Equity and liabilities
  • Other debts -€12,248

    down €12,248 (-39.9%), from €30,697 to €18,449

  • Profit (loss) carried forward +€11,458

    up €11,458 (+71.6%), from -€16,006 to -€4,548

  • Trade debts +€11,165

    up €11,165 (+86.6%), from €12,888 to €24,053

  • Tax, wage and social debts +€10,512

    new in 2025: €10,512

    of which Remuneration and social security: +€6,035

Income statement
  • Gross operating margin +€33,275

    up €33,275 (+1715.9%), from €1,939 to €35,214

  • Staff costs +€20,354

    up €20,354 (+44055.7%), from €46 to €20,400

  • Depreciation +€1,529

    up €1,529 (+366.2%), from €418 to €1,946

  • Other operating charges +€803

    new in 2025: €803

  • Financial charges +€586

    up €586 (+2756.9%), from €21 to €607

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €1,454
Gross operating margin +€33,275
Staff costs -€20,354
Depreciation -€1,529
Other operating charges -€803
Financial charges -€586
Result 2025 €11,458

Cash bridge derived

cash 2024 to 2025

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.

From operations -€3,666
Investment €0
Financing €0
Cash 2024 €7,420
Net result for the year +€11,458
Depreciation +€1,946
Stocks and contracts -€2,000
Receivables within one year -€24,500
Trade debts +€11,165
Tax, wage and social debts +€10,512
Other debts -€12,248
Cash 2025 €3,754
Every line side by side 34 lines
Line Code 2024 2025 Change %
Total assets 20/58 €32,578 €53,466 +€20,888 +64.1%
Fixed assets 21/28 €9,314 €7,367 -€1,946 -20.9%
Tangible fixed assets 22/27 €9,314 €7,367 -€1,946 -20.9%
Plant, machinery and equipment 23 €1,878 €1,497 -€381 -20.3%
Other tangible fixed assets 26 €7,436 €5,870 -€1,565 -21.1%
Current assets 29/58 €23,265 €46,099 +€22,834 +98.1%
Stocks and contracts in progress 3 €4,957 €6,957 +€2,000 +40.3%
Stocks 30/36 €4,957 €6,957 +€2,000 +40.3%
Amounts receivable within one year 40/41 €10,887 €35,388 +€24,500 +225.0%
Trade receivables 40 - €30,000 +€30,000
Other amounts receivable 41 €10,887 €5,388 -€5,500 -50.5%
Cash at bank and in hand 54/58 €7,420 €3,754 -€3,666 -49.4%
Total equity and liabilities 10/49 €32,578 €53,466 +€20,888 +64.1%
Equity 10/15 -€11,006 €452 +€11,458
Contributions 10/11 €5,000 €5,000 = 0.0%
Profit (loss) carried forward 14 -€16,006 -€4,548 +€11,458 +71.6%
Amounts payable 17/49 €43,584 €53,014 +€9,430 +21.6%
Amounts payable within one year 42/48 €43,584 €53,014 +€9,430 +21.6%
Trade debts 44 €12,888 €24,053 +€11,165 +86.6%
Suppliers 440/4 €12,888 €24,053 +€11,165 +86.6%
Taxes, remuneration and social security 45 - €10,512 +€10,512
Taxes 450/3 - €4,477 +€4,477
Remuneration and social security 454/9 - €6,035 +€6,035
Other amounts payable 47/48 €30,697 €18,449 -€12,248 -39.9%
Remuneration, social security and pensions 62 €46 €20,400 +€20,354 +44055.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €418 €1,946 +€1,529 +366.2%
Other operating charges 640/8 - €803 +€803
Gross operating margin 9900 €1,939 €35,214 +€33,275 +1715.9%
Operating profit (loss) 9901 €1,475 €12,065 +€10,590 +717.7%
Financial charges 65/66B €21 €607 +€586 +2756.9%
Recurring financial charges 65 €21 €607 +€586 +2756.9%
Profit (loss) for the period before taxes 9903 €1,454 €11,458 +€10,004 +687.9%
Profit (loss) for the period 9904 €1,454 €11,458 +€10,004 +687.9%
Profit (loss) for the period to be appropriated 9905 €1,454 €11,458 +€10,004 +687.9%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.