EAT & MEET: 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.
EAT & MEET
Largest movements
- Tangible fixed assets -€32,062
down €32,062 (-7.2%), from €447,888 to €415,825
of which Land and buildings: -€20,967
- Receivables within one year -€28,590
down €28,590 (-80.5%), from €35,525 to €6,935
of which Trade receivables: -€25,227
- Cash -€8,997
down €8,997 (-19.5%), from €46,055 to €37,058
mainly Net result for the year (-€34,579) and Debts after one year (-€30,761)
- Profit (loss) carried forward -€34,579
down €34,579, from €12,449 to -€22,130
- Debts after one year -€30,761
down €30,761 (-12.9%), from €239,195 to €208,434
- Trade debts -€27,084
down €27,084 (-74.1%), from €36,531 to €9,447
- Other debts +€11,398
up €11,398 (+26.3%), from €43,334 to €54,732
- Tax, wage and social debts +€5,619
up €5,619 (+6.0%), from €93,700 to €99,320
of which Taxes: +€3,404
- Gross operating margin -€80,461
down €80,461 (-66.5%), from €121,006 to €40,545
- Staff costs -€30,744
down €30,744 (-63.3%), from €48,570 to €17,825
- Other operating charges +€3,952
up €3,952 (+63.6%), from €6,214 to €10,166
- Depreciation -€3,900
down €3,900 (-10.8%), from €36,062 to €32,162
- Financial income +€1,425
new in 2025: €1,425
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 | €549,524 | €480,529 | -€68,995 | -12.6% |
| Fixed assets | 21/28 | €448,212 | €416,050 | -€32,162 | -7.2% |
| Intangible fixed assets | 21 | €325 | €225 | -€100 | -30.8% |
| Tangible fixed assets | 22/27 | €447,888 | €415,825 | -€32,062 | -7.2% |
| Land and buildings | 22 | €416,931 | €395,963 | -€20,967 | -5.0% |
| Plant, machinery and equipment | 23 | €14,067 | €8,464 | -€5,603 | -39.8% |
| Furniture and vehicles | 24 | €16,800 | €11,398 | -€5,402 | -32.2% |
| Other tangible fixed assets | 26 | €89 | - | -€89 | |
| Current assets | 29/58 | €101,312 | €64,479 | -€36,833 | -36.4% |
| Stocks and contracts in progress | 3 | €18,807 | €16,511 | -€2,295 | -12.2% |
| Stocks | 30/36 | €18,807 | €16,511 | -€2,295 | -12.2% |
| Amounts receivable within one year | 40/41 | €35,525 | €6,935 | -€28,590 | -80.5% |
| Trade receivables | 40 | €31,130 | €5,903 | -€25,227 | -81.0% |
| Other amounts receivable | 41 | €4,395 | €1,032 | -€3,363 | -76.5% |
| Cash at bank and in hand | 54/58 | €46,055 | €37,058 | -€8,997 | -19.5% |
| Deferred charges and accrued income | 490/1 | €925 | €3,975 | +€3,050 | +330% |
| Total equity and liabilities | 10/49 | €549,524 | €480,529 | -€68,995 | -12.6% |
| Equity | 10/15 | €95,031 | €60,452 | -€34,579 | -36.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €70,182 | €70,182 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €68,322 | €68,322 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,449 | -€22,130 | -€34,579 | |
| Amounts payable | 17/49 | €454,493 | €420,078 | -€34,416 | -7.6% |
| Amounts payable after more than one year | 17 | €239,195 | €208,434 | -€30,761 | -12.9% |
| Financial debts | 170/4 | €239,195 | €208,434 | -€30,761 | -12.9% |
| Amounts payable within one year | 42/48 | €210,847 | €203,010 | -€7,837 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €37,282 | €39,511 | +€2,229 | +6.0% |
| Trade debts | 44 | €36,531 | €9,447 | -€27,084 | -74.1% |
| Suppliers | 440/4 | €36,531 | €9,447 | -€27,084 | -74.1% |
| Taxes, remuneration and social security | 45 | €93,700 | €99,320 | +€5,619 | +6.0% |
| Taxes | 450/3 | €2,292 | €5,696 | +€3,404 | +148% |
| Remuneration and social security | 454/9 | €91,408 | €93,624 | +€2,216 | +2.4% |
| Other amounts payable | 47/48 | €43,334 | €54,732 | +€11,398 | +26.3% |
| Accrued charges and deferred income | 492/3 | €4,451 | €8,633 | +€4,182 | +94.0% |
| Remuneration, social security and pensions | 62 | €48,570 | €17,825 | -€30,744 | -63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,062 | €32,162 | -€3,900 | -10.8% |
| Other operating charges | 640/8 | €6,214 | €10,166 | +€3,952 | +63.6% |
| Gross operating margin | 9900 | €121,006 | €40,545 | -€80,461 | -66.5% |
| Operating profit (loss) | 9901 | €30,160 | -€19,609 | -€49,769 | |
| Financial income | 75/76B | - | €1,425 | +€1,425 | |
| Recurring financial income | 75 | - | €1,425 | +€1,425 | |
| Financial charges | 65/66B | €17,360 | €16,395 | -€965 | -5.6% |
| Recurring financial charges | 65 | €17,360 | €16,395 | -€965 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €12,800 | -€34,579 | -€47,379 | |
| Profit (loss) for the period | 9904 | €12,800 | -€34,579 | -€47,379 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,800 | -€34,579 | -€47,379 |
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 23 October 2026 via checked.be.