Duna Knokke: 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.
What changed
Duna Knokke
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€25,800
2024 · -€139,289+€113,489
Equity
€98,355
2024 · €124,155-€25,800
Cash
€36,040
2024 · €33,789+€2,251
Balance sheet total
€1.4m
2024 · €1.5m-€101,021
Largest movements
Assets
- Tangible fixed assets -€103,184
down €103,184 (-7.3%), from €1.4m to €1.3m
of which Other tangible fixed assets: -€97,672
- Stocks and contracts +€16,360
up €16,360 (+39.7%), from €41,214 to €57,574
Equity and liabilities
- Debts after one year -€73,645
down €73,645 (-6.6%), from €1.1m to €1.0m
- Profit (loss) carried forward -€25,800
down €25,800 (-14.7%), from -€175,845 to -€201,645
- Trade debts +€25,068
up €25,068 (+23.1%), from €108,445 to €133,513
- Other debts -€20,697
down €20,697 (-50.5%), from €40,978 to €20,280
Income statement
- Gross operating margin +€103,047
up €103,047 (+21.6%), from €477,038 to €580,086
- Staff costs -€14,920
down €14,920 (-3.6%), from €412,066 to €397,146
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.
Result 2024
-€139,289
Gross operating margin
+€103,047
Staff costs
+€14,920
Depreciation
-€477
Other operating charges
-€1,819
Financial income
-€15
Financial charges
-€2,164
Taxes
-€2
Result 2025
-€25,800
raises the resultlowers the result
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.
From operations
+€103,106
Investment
-€29,740
Financing
-€71,115
Cash 2024
€33,789
From operations (derived)
+€103,106
Net result for the year
-€25,800
Depreciation
+€146,248
Stocks and contracts
-€16,360
Receivables within one year
+€4,336
Deferred charges and accrued income
-€1,212
Trade debts
+€25,068
Tax, wage and social debts
-€7,062
Advances received
-€2,100
Other debts
-€20,697
Accrued charges and deferred income
+€686
Investment (derived)
-€29,740
Investment in fixed assets (net)
-€29,740
Financing
-€71,115
Debts after one year
-€73,645
Current portion of long-term debt
+€2,529
Cash 2025
€36,040
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,529,973 | €1,428,953 | -€101,021 | -6.6% |
| Fixed assets | 21/28 | €1,448,917 | €1,332,409 | -€116,507 | -8.0% |
| Intangible fixed assets | 21 | €36,608 | €23,284 | -€13,323 | -36.4% |
| Tangible fixed assets | 22/27 | €1,412,309 | €1,309,125 | -€103,184 | -7.3% |
| Plant, machinery and equipment | 23 | €156,624 | €127,245 | -€29,379 | -18.8% |
| Furniture and vehicles | 24 | - | €23,866 | +€23,866 | |
| Other tangible fixed assets | 26 | €1,255,685 | €1,158,013 | -€97,672 | -7.8% |
| Current assets | 29/58 | €81,057 | €96,543 | +€15,487 | +19.1% |
| Stocks and contracts in progress | 3 | €41,214 | €57,574 | +€16,360 | +39.7% |
| Stocks | 30/36 | €41,214 | €57,574 | +€16,360 | +39.7% |
| Amounts receivable within one year | 40/41 | €6,054 | €1,718 | -€4,336 | -71.6% |
| Trade receivables | 40 | €2,404 | €0 | -€2,404 | -100% |
| Other amounts receivable | 41 | €3,650 | €1,718 | -€1,932 | -52.9% |
| Cash at bank and in hand | 54/58 | €33,789 | €36,040 | +€2,251 | +6.7% |
| Deferred charges and accrued income | 490/1 | - | €1,212 | +€1,212 | |
| Total equity and liabilities | 10/49 | €1,529,973 | €1,428,953 | -€101,021 | -6.6% |
| Equity | 10/15 | €124,155 | €98,355 | -€25,800 | -20.8% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,845 | -€201,645 | -€25,800 | -14.7% |
| Amounts payable | 17/49 | €1,405,819 | €1,330,598 | -€75,221 | -5.4% |
| Amounts payable after more than one year | 17 | €1,115,746 | €1,042,101 | -€73,645 | -6.6% |
| Financial debts | 170/4 | €1,115,746 | €1,042,101 | -€73,645 | -6.6% |
| Amounts payable within one year | 42/48 | €290,073 | €287,811 | -€2,262 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €71,115 | €73,645 | +€2,529 | +3.6% |
| Trade debts | 44 | €108,445 | €133,513 | +€25,068 | +23.1% |
| Suppliers | 440/4 | €108,445 | €133,513 | +€25,068 | +23.1% |
| Advances received on contracts in progress | 46 | €2,100 | €0 | -€2,100 | -100% |
| Taxes, remuneration and social security | 45 | €67,435 | €60,373 | -€7,062 | -10.5% |
| Taxes | 450/3 | €21,053 | €7,228 | -€13,825 | -65.7% |
| Remuneration and social security | 454/9 | €46,382 | €53,144 | +€6,762 | +14.6% |
| Other amounts payable | 47/48 | €40,978 | €20,280 | -€20,697 | -50.5% |
| Accrued charges and deferred income | 492/3 | - | €686 | +€686 | |
| Remuneration, social security and pensions | 62 | €412,066 | €397,146 | -€14,920 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,771 | €146,248 | +€477 | +0.3% |
| Other operating charges | 640/8 | €14,208 | €16,027 | +€1,819 | +12.8% |
| Gross operating margin | 9900 | €477,038 | €580,086 | +€103,047 | +21.6% |
| Operating profit (loss) | 9901 | -€95,006 | €20,665 | +€115,671 | |
| Financial income | 75/76B | €40 | €25 | -€15 | -37.9% |
| Recurring financial income | 75 | €40 | €25 | -€15 | -37.9% |
| Financial charges | 65/66B | €44,323 | €46,487 | +€2,164 | +4.9% |
| Recurring financial charges | 65 | €44,323 | €46,487 | +€2,164 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€139,289 | -€25,798 | +€113,492 | +81.5% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | -€139,289 | -€25,800 | +€113,489 | +81.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€139,289 | -€25,800 | +€113,489 | +81.5% |
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 28 October 2026 via checked.be.