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Eigenwijs: 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.

What changed

Eigenwijs

BE 1010.913.412
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€5,062
2024 · €6,525-€11,587
Equity
€26,463
2024 · €31,525-€5,062
Cash
€15,005
2024 · €3,016+€11,988
Balance sheet total
€772,152
2024 · €71,556+€700,596

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€613,252

    up €613,252 (+1703.0%), from €36,009 to €649,262

    of which Land and buildings: +€617,049

  • Intangible fixed assets +€90,822

    new in 2025: €90,822

  • Receivables within one year -€13,316

    down €13,316 (-61.4%), from €21,678 to €8,362

    of which Trade receivables: -€18,661

  • Cash +€11,988

    up €11,988 (+397.4%), from €3,016 to €15,005

    mainly Debts after one year (+€702,567) and Depreciation (+€61,593)

Equity and liabilities
  • Debts after one year +€702,567

    new in 2025: €702,567

    of which Financial debts: +€534,554

  • Current portion of long-term debt +€27,238

    new in 2025: €27,238

  • Trade debts -€19,068

    down €19,068 (-68.4%), from €27,881 to €8,812

  • Other debts -€9,724

    down €9,724 (-92.6%), from €10,505 to €781

Income statement
  • Depreciation +€57,383

    up €57,383 (+1363.1%), from €4,210 to €61,593

  • Gross operating margin +€53,486

    up €53,486 (+250.7%), from €21,333 to €74,819

  • Financial charges +€4,985

    up €4,985 (+58.9%), from €8,468 to €13,452

  • Other operating charges +€4,191

    up €4,191 (+864.3%), from €485 to €4,676

  • Taxes -€1,316

    down €1,316 (-80.0%), from €1,645 to €329

From the 2024 result to the 2025 result

effect on the 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 €6,525
Gross operating margin +€53,486
Depreciation -€57,383
Other operating charges -€4,191
Financial income +€170
Financial charges -€4,985
Taxes +€1,316
Result 2025 -€5,062

Cash bridge derived

cash 2024 to 2025

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 +€46,588
Investment -€764,406
Financing +€729,805
Cash 2024 €3,016
Net result for the year -€5,062
Depreciation +€61,593
Stocks and contracts +€2,170
Receivables within one year +€13,316
Smaller working-capital items -€1,064
Trade debts -€19,068
Tax, wage and social debts +€4,427
Other debts -€9,724
Investment in fixed assets (net) -€764,406
Debts after one year +€702,567
Current portion of long-term debt +€27,238
Cash 2025 €15,005
Every line side by side 46 lines
Line Code 2024 2025 Change %
Total assets 20/58 €71,556 €772,152 +€700,596 +979.1%
Formation expenses 20 €1,261 €0 -€1,261 -100.0%
Fixed assets 21/28 €36,009 €740,084 +€704,074 +1955.2%
Intangible fixed assets 21 - €90,822 +€90,822
Tangible fixed assets 22/27 €36,009 €649,262 +€613,252 +1703.0%
Land and buildings 22 - €617,049 +€617,049
Plant, machinery and equipment 23 €29,359 €27,431 -€1,928 -6.6%
Furniture and vehicles 24 €4,935 €4,782 -€153 -3.1%
Other tangible fixed assets 26 €1,716 €0 -€1,716 -100.0%
Current assets 29/58 €34,285 €32,068 -€2,217 -6.5%
Stocks and contracts in progress 3 €9,473 €7,303 -€2,170 -22.9%
Stocks 30/36 €9,473 €7,303 -€2,170 -22.9%
Amounts receivable within one year 40/41 €21,678 €8,362 -€13,316 -61.4%
Trade receivables 40 €20,251 €1,590 -€18,661 -92.1%
Other amounts receivable 41 €1,427 €6,772 +€5,344 +374.4%
Cash at bank and in hand 54/58 €3,016 €15,005 +€11,988 +397.4%
Deferred charges and accrued income 490/1 €118 €1,399 +€1,282 +1089.6%
Total equity and liabilities 10/49 €71,556 €772,152 +€700,596 +979.1%
Equity 10/15 €31,525 €26,463 -€5,062 -16.1%
Contributions 10/11 €25,000 €25,000 = 0.0%
Reserves 13 €6,525 €1,463 -€5,062 -77.6%
Distributable reserves 133 €6,525 €1,463 -€5,062 -77.6%
Amounts payable 17/49 €40,031 €745,689 +€705,658 +1762.8%
Amounts payable after more than one year 17 - €702,567 +€702,567
Financial debts 170/4 - €534,554 +€534,554
Other amounts payable 178/9 - €168,013 +€168,013
Amounts payable within one year 42/48 €40,031 €42,904 +€2,873 +7.2%
Current portion of amounts payable after more than one year 42 - €27,238 +€27,238
Trade debts 44 €27,881 €8,812 -€19,068 -68.4%
Suppliers 440/4 €27,881 €8,812 -€19,068 -68.4%
Taxes, remuneration and social security 45 €1,645 €6,072 +€4,427 +269.1%
Taxes 450/3 €1,645 €6,072 +€4,427 +269.1%
Other amounts payable 47/48 €10,505 €781 -€9,724 -92.6%
Accrued charges and deferred income 492/3 - €218 +€218
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €4,210 €61,593 +€57,383 +1363.1%
Other operating charges 640/8 €485 €4,676 +€4,191 +864.3%
Gross operating margin 9900 €21,333 €74,819 +€53,486 +250.7%
Operating profit (loss) 9901 €16,638 €8,550 -€8,088 -48.6%
Financial income 75/76B - €170 +€170
Recurring financial income 75 - €170 +€170
Financial charges 65/66B €8,468 €13,452 +€4,985 +58.9%
Recurring financial charges 65 €8,468 €13,452 +€4,985 +58.9%
Profit (loss) for the period before taxes 9903 €8,170 -€4,733 -€12,903
Income taxes 67/77 €1,645 €329 -€1,316 -80.0%
Profit (loss) for the period 9904 €6,525 -€5,062 -€11,587
Profit (loss) for the period to be appropriated 9905 €6,525 -€5,062 -€11,587

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 30 September 2026 via checked.be.