Eetcafé Den Os: 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.
Eetcafé Den Os
Largest movements
- Cash +€30,587
up €30,587 (+36.5%), from €83,813 to €114,400
mainly Net result for the year (+€23,257) and Depreciation (+€18,094)
- Tangible fixed assets -€13,803
down €13,803 (-26.2%), from €52,759 to €38,956
- Stocks and contracts -€4,511
down €4,511 (-27.4%), from €16,437 to €11,926
- Deferred charges and accrued income +€3,888
up €3,888 (+26.3%), from €14,807 to €18,695
- Reserves +€13,815
up €13,815 (+14.2%), from €97,497 to €111,312
of which Distributable reserves: +€13,815
- Tax, wage and social debts +€12,619
up €12,619 (+93.8%), from €13,457 to €26,076
of which Taxes: +€11,309
- Current portion of long-term debt -€6,022
down €6,022 (-100%), from €6,022 to €0
- Other debts -€3,884
down €3,884 (-27.0%), from €14,376 to €10,492
- Gross operating margin +€15,055
up €15,055 (+11.1%), from €136,037 to €151,092
- Staff costs +€14,299
up €14,299 (+18.2%), from €78,769 to €93,068
- Taxes +€3,270
up €3,270 (+36.1%), from €9,051 to €12,320
- Depreciation -€2,428
down €2,428 (-11.8%), from €20,522 to €18,094
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 | €171,183 | €187,366 | +€16,183 | +9.5% |
| Fixed assets | 21/28 | €53,259 | €39,456 | -€13,803 | -25.9% |
| Tangible fixed assets | 22/27 | €52,759 | €38,956 | -€13,803 | -26.2% |
| Plant, machinery and equipment | 23 | €10,914 | €4,605 | -€6,309 | -57.8% |
| Furniture and vehicles | 24 | €925 | €0 | -€925 | -100% |
| Other tangible fixed assets | 26 | €40,921 | €34,351 | -€6,570 | -16.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €117,925 | €147,910 | +€29,986 | +25.4% |
| Stocks and contracts in progress | 3 | €16,437 | €11,926 | -€4,511 | -27.4% |
| Stocks | 30/36 | €16,437 | €11,926 | -€4,511 | -27.4% |
| Amounts receivable within one year | 40/41 | €2,867 | €2,889 | +€22 | +0.8% |
| Trade receivables | 40 | €139 | €2,338 | +€2,198 | +1,578% |
| Other amounts receivable | 41 | €2,728 | €551 | -€2,177 | -79.8% |
| Cash at bank and in hand | 54/58 | €83,813 | €114,400 | +€30,587 | +36.5% |
| Deferred charges and accrued income | 490/1 | €14,807 | €18,695 | +€3,888 | +26.3% |
| Total equity and liabilities | 10/49 | €171,183 | €187,366 | +€16,183 | +9.5% |
| Equity | 10/15 | €122,497 | €136,312 | +€13,815 | +11.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €97,497 | €111,312 | +€13,815 | +14.2% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €97,397 | €111,212 | +€13,815 | +14.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €48,687 | €51,054 | +€2,368 | +4.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €47,437 | €49,804 | +€2,368 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €6,022 | €0 | -€6,022 | -100% |
| Trade debts | 44 | €10,972 | €11,066 | +€95 | +0.9% |
| Suppliers | 440/4 | €10,972 | €11,066 | +€95 | +0.9% |
| Advances received on contracts in progress | 46 | €2,610 | €2,170 | -€440 | -16.9% |
| Taxes, remuneration and social security | 45 | €13,457 | €26,076 | +€12,619 | +93.8% |
| Taxes | 450/3 | €5,476 | €16,785 | +€11,309 | +207% |
| Remuneration and social security | 454/9 | €7,981 | €9,291 | +€1,310 | +16.4% |
| Other amounts payable | 47/48 | €14,376 | €10,492 | -€3,884 | -27.0% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Non-recurring operating income | 76A | €241 | €0 | -€241 | -100% |
| Remuneration, social security and pensions | 62 | €78,769 | €93,068 | +€14,299 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,522 | €18,094 | -€2,428 | -11.8% |
| Other operating charges | 640/8 | €1,306 | €1,492 | +€187 | +14.3% |
| Non-recurring operating charges | 66A | €17,915 | €0 | -€17,915 | -100% |
| Gross operating margin | 9900 | €136,037 | €151,092 | +€15,055 | +11.1% |
| Operating profit (loss) | 9901 | €17,526 | €38,438 | +€20,912 | +119% |
| Financial income | 75/76B | €406 | €401 | -€5 | -1.1% |
| Recurring financial income | 75 | €406 | €401 | -€5 | -1.1% |
| Financial charges | 65/66B | €3,856 | €3,262 | -€593 | -15.4% |
| Recurring financial charges | 65 | €3,856 | €3,262 | -€593 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €14,076 | €35,577 | +€21,501 | +153% |
| Income taxes | 67/77 | €9,051 | €12,320 | +€3,270 | +36.1% |
| Profit (loss) for the period | 9904 | €5,026 | €23,257 | +€18,231 | +363% |
| Profit (loss) for the period to be appropriated | 9905 | €5,026 | €23,257 | +€18,231 | +363% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.