EATING CONCEPT: 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.
EATING CONCEPT
Largest movements
- Receivables within one year -€12,026
down €12,026 (-42.2%), from €28,466 to €16,440
of which Other amounts receivable: -€11,809
- Financial fixed assets +€6,000
up €6,000 (+1554.7%), from €386 to €6,386
- Cash +€2,634
up €2,634 (+23.9%), from €11,044 to €13,678
mainly Trade debts (+€62,304) and Receivables within one year (+€12,026)
- Tangible fixed assets -€2,286
down €2,286 (-6.5%), from €35,168 to €32,881
of which Other tangible fixed assets: -€3,444
- Deferred charges and accrued income +€1,644
up €1,644, from €0 to €1,644
- Trade debts +€62,304
up €62,304 (+27.7%), from €225,041 to €287,345
- Profit (loss) carried forward -€54,574
down €54,574 (-21.9%), from -€249,153 to -€303,727
- Short-term financial debts -€4,377
down €4,377 (-17.1%), from €25,585 to €21,207
- Other debts -€4,046
down €4,046 (-10.7%), from €37,890 to €33,844
- Tax, wage and social debts -€2,491
down €2,491 (-20.3%), from €12,299 to €9,808
of which Remuneration and social security: -€3,027
- Gross operating margin +€70,803
up €70,803 (+56.5%), from €125,331 to €196,135
- Staff costs +€40,998
up €40,998 (+20.9%), from €195,868 to €236,866
- Financial charges -€3,441
down €3,441 (-51.9%), from €6,632 to €3,191
- Other operating charges +€2,969
up €2,969 (+585.3%), from €507 to €3,477
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.
Cash bridge derived
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 | €151,662 | €148,477 | -€3,185 | -2.1% |
| Fixed assets | 21/28 | €35,554 | €39,267 | +€3,714 | +10.4% |
| Tangible fixed assets | 22/27 | €35,168 | €32,881 | -€2,286 | -6.5% |
| Plant, machinery and equipment | 23 | €667 | €361 | -€306 | -45.8% |
| Furniture and vehicles | 24 | €2,871 | €4,334 | +€1,463 | +51.0% |
| Other tangible fixed assets | 26 | €31,630 | €28,186 | -€3,444 | -10.9% |
| Financial fixed assets | 28 | €386 | €6,386 | +€6,000 | +1554.7% |
| Current assets | 29/58 | €116,108 | €109,210 | -€6,898 | -5.9% |
| Stocks and contracts in progress | 3 | €76,598 | €77,448 | +€850 | +1.1% |
| Stocks | 30/36 | €76,598 | €77,448 | +€850 | +1.1% |
| Amounts receivable within one year | 40/41 | €28,466 | €16,440 | -€12,026 | -42.2% |
| Trade receivables | 40 | €2,260 | €2,042 | -€218 | -9.6% |
| Other amounts receivable | 41 | €26,206 | €14,398 | -€11,809 | -45.1% |
| Cash at bank and in hand | 54/58 | €11,044 | €13,678 | +€2,634 | +23.9% |
| Deferred charges and accrued income | 490/1 | €0 | €1,644 | +€1,644 | |
| Total equity and liabilities | 10/49 | €151,662 | €148,477 | -€3,185 | -2.1% |
| Equity | 10/15 | -€149,153 | -€203,727 | -€54,574 | -36.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€249,153 | -€303,727 | -€54,574 | -21.9% |
| Amounts payable | 17/49 | €300,815 | €352,204 | +€51,390 | +17.1% |
| Amounts payable within one year | 42/48 | €300,815 | €352,204 | +€51,390 | +17.1% |
| Financial debts | 43 | €25,585 | €21,207 | -€4,377 | -17.1% |
| Credit institutions | 430/8 | €25,585 | €21,207 | -€4,377 | -17.1% |
| Trade debts | 44 | €225,041 | €287,345 | +€62,304 | +27.7% |
| Suppliers | 440/4 | €225,041 | €287,345 | +€62,304 | +27.7% |
| Taxes, remuneration and social security | 45 | €12,299 | €9,808 | -€2,491 | -20.3% |
| Taxes | 450/3 | €1,546 | €2,082 | +€536 | +34.7% |
| Remuneration and social security | 454/9 | €10,753 | €7,726 | -€3,027 | -28.2% |
| Other amounts payable | 47/48 | €37,890 | €33,844 | -€4,046 | -10.7% |
| Remuneration, social security and pensions | 62 | €195,868 | €236,866 | +€40,998 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,020 | €7,300 | -€720 | -9.0% |
| Other operating charges | 640/8 | €507 | €3,477 | +€2,969 | +585.3% |
| Gross operating margin | 9900 | €125,331 | €196,135 | +€70,803 | +56.5% |
| Operating profit (loss) | 9901 | -€79,064 | -€51,508 | +€27,556 | +34.9% |
| Financial income | 75/76B | €0 | €125 | +€125 | |
| Recurring financial income | 75 | €0 | €125 | +€125 | |
| Financial charges | 65/66B | €6,632 | €3,191 | -€3,441 | -51.9% |
| Recurring financial charges | 65 | €6,632 | €3,191 | -€3,441 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | -€85,696 | -€54,574 | +€31,121 | +36.3% |
| Profit (loss) for the period | 9904 | -€85,696 | -€54,574 | +€31,121 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€85,696 | -€54,574 | +€31,121 | +36.3% |
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 1 October 2026 via checked.be.