EAT & SHOP: 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 & SHOP
Largest movements
- Tangible fixed assets -€74,295
down €74,295 (-26.7%), from €278,553 to €204,258
- Cash -€53,583
down €53,583 (-30.2%), from €177,539 to €123,957
mainly Contributions, distributions and other (-€90,000) and Accrued charges and deferred income (-€40,232)
- Receivables within one year +€32,050
up €32,050 (+13.4%), from €238,773 to €270,823
of which Trade receivables: +€18,249
- Deferred charges and accrued income -€15,843
down €15,843 (-59.3%), from €26,724 to €10,880
- Accrued charges and deferred income -€40,232
down €40,232 (-99.3%), from €40,528 to €296
- Trade debts -€33,911
down €33,911 (-11.0%), from €308,208 to €274,297
- Tax, wage and social debts -€29,031
down €29,031 (-42.5%), from €68,370 to €39,339
of which Taxes: -€20,156
- Other debts -€20,027
down €20,027 (-18.0%), from €111,069 to €91,042
- Profit (loss) carried forward +€18,550
up €18,550 (+10.2%), from €182,519 to €201,069
- Gross operating margin -€18,037
down €18,037 (-3.1%), from €583,036 to €564,999
- Depreciation -€8,943
down €8,943 (-9.7%), from €92,516 to €83,573
- Financial income +€6,458
up €6,458 (+145%), from €4,442 to €10,900
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 | €871,920 | €751,822 | -€120,098 | -13.8% |
| Fixed assets | 21/28 | €279,101 | €204,805 | -€74,295 | -26.6% |
| Tangible fixed assets | 22/27 | €278,553 | €204,258 | -€74,295 | -26.7% |
| Plant, machinery and equipment | 23 | €52,956 | €33,779 | -€19,177 | -36.2% |
| Furniture and vehicles | 24 | €82,256 | €59,452 | -€22,804 | -27.7% |
| Other tangible fixed assets | 26 | €143,340 | €111,027 | -€32,314 | -22.5% |
| Financial fixed assets | 28 | €548 | €548 | = | 0.0% |
| Current assets | 29/58 | €592,819 | €547,017 | -€45,803 | -7.7% |
| Stocks and contracts in progress | 3 | €149,784 | €141,357 | -€8,427 | -5.6% |
| Stocks | 30/36 | €149,784 | €141,357 | -€8,427 | -5.6% |
| Amounts receivable within one year | 40/41 | €238,773 | €270,823 | +€32,050 | +13.4% |
| Trade receivables | 40 | €56,948 | €75,197 | +€18,249 | +32.0% |
| Other amounts receivable | 41 | €181,825 | €195,626 | +€13,801 | +7.6% |
| Cash at bank and in hand | 54/58 | €177,539 | €123,957 | -€53,583 | -30.2% |
| Deferred charges and accrued income | 490/1 | €26,724 | €10,880 | -€15,843 | -59.3% |
| Total equity and liabilities | 10/49 | €871,920 | €751,822 | -€120,098 | -13.8% |
| Equity | 10/15 | €292,522 | €311,072 | +€18,550 | +6.3% |
| Contributions | 10/11 | €100,003 | €100,003 | = | 0.0% |
| Capital | 10 | €100,003 | €100,003 | = | 0.0% |
| Issued capital | 100 | €100,003 | €100,003 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,519 | €201,069 | +€18,550 | +10.2% |
| Amounts payable | 17/49 | €579,398 | €440,750 | -€138,648 | -23.9% |
| Amounts payable after more than one year | 17 | €31,563 | €19,332 | -€12,232 | -38.8% |
| Financial debts | 170/4 | €31,563 | €19,332 | -€12,232 | -38.8% |
| Amounts payable within one year | 42/48 | €507,306 | €421,122 | -€86,184 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €19,659 | €16,444 | -€3,215 | -16.4% |
| Trade debts | 44 | €308,208 | €274,297 | -€33,911 | -11.0% |
| Suppliers | 440/4 | €308,208 | €274,297 | -€33,911 | -11.0% |
| Taxes, remuneration and social security | 45 | €68,370 | €39,339 | -€29,031 | -42.5% |
| Taxes | 450/3 | €28,126 | €7,969 | -€20,156 | -71.7% |
| Remuneration and social security | 454/9 | €40,244 | €31,370 | -€8,874 | -22.1% |
| Other amounts payable | 47/48 | €111,069 | €91,042 | -€20,027 | -18.0% |
| Accrued charges and deferred income | 492/3 | €40,528 | €296 | -€40,232 | -99.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €345,943 | €348,850 | +€2,908 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,516 | €83,573 | -€8,943 | -9.7% |
| Other operating charges | 640/8 | €8,936 | €7,190 | -€1,746 | -19.5% |
| Gross operating margin | 9900 | €583,036 | €564,999 | -€18,037 | -3.1% |
| Operating profit (loss) | 9901 | €135,641 | €125,385 | -€10,256 | -7.6% |
| Financial income | 75/76B | €4,442 | €10,900 | +€6,458 | +145% |
| Recurring financial income | 75 | €4,442 | €10,900 | +€6,458 | +145% |
| Financial charges | 65/66B | €20,152 | €19,677 | -€475 | -2.4% |
| Recurring financial charges | 65 | €20,152 | €19,677 | -€475 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €119,931 | €116,608 | -€3,323 | -2.8% |
| Income taxes | 67/77 | €2,841 | €8,058 | +€5,217 | +184% |
| Profit (loss) for the period | 9904 | €117,089 | €108,550 | -€8,540 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €117,089 | €108,550 | -€8,540 | -7.3% |
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 31 October 2026 via checked.be.