ELCKERLIJC: what changed
What changed
ELCKERLIJC
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€232,292
2024 · €212,214+€20,079
Equity
€757,787
2024 · €650,494+€107,292
Cash
€141,092
2024 · €154,089-€12,997
Balance sheet total
€1.9m
2024 · €1.6m+€231,355
Largest movements
Assets
- Tangible fixed assets +€300,234
up €300,234 (+24.9%), from €1.2m to €1.5m
of which Other tangible fixed assets: +€368,978
- Receivables within one year -€46,493
down €46,493 (-34.0%), from €136,843 to €90,349
of which Other amounts receivable: -€42,446
Equity and liabilities
- Other debts +€120,993
up €120,993, from €0 to €120,993
- Reserves +€107,292
up €107,292 (+17.9%), from €600,494 to €707,787
of which Distributable reserves: +€107,292
- Trade debts -€81,030
down €81,030 (-24.0%), from €337,730 to €256,700
- Debts after one year +€34,199
up €34,199 (+9.1%), from €374,955 to €409,155
- Current portion of long-term debt +€31,637
up €31,637 (+19.7%), from €160,318 to €191,955
Income statement
- Gross operating margin +€85,082
up €85,082 (+7.5%), from €1.1m to €1.2m
- Depreciation +€49,947
up €49,947 (+29.5%), from €169,292 to €219,239
- Staff costs +€34,472
up €34,472 (+5.0%), from €684,975 to €719,447
- Taxes -€23,287
down €23,287 (-48.0%), from €48,563 to €25,276
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€212,214
Gross operating margin
+€85,082
Staff costs
-€34,472
Depreciation
-€49,947
Other operating charges
+€578
Other operating items
+€2,661
Financial income
-€6,622
Financial charges
-€488
Taxes
+€23,287
Result 2025
€232,292
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€569,629
Investment
-€519,472
Financing
-€63,153
Cash 2024
€154,089
From operations (derived)
+€569,629
Net result for the year
+€232,292
Depreciation
+€219,239
Stocks and contracts
+€9,194
Receivables within one year
+€46,493
Deferred charges and accrued income
+€195
Trade debts
-€81,030
Tax, wage and social debts
+€9,600
Advances received
+€12,653
Other debts
+€120,993
Investment (derived)
-€519,472
Investment in fixed assets (net)
-€519,472
Financing
-€63,153
Debts after one year
+€34,199
Current portion of long-term debt
+€31,637
Short-term financial debts
-€3,989
Contributions, distributions and other
-€125,000
Cash 2025
€141,092
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,638,052 | €1,869,407 | +€231,355 | +14.1% |
| Fixed assets | 21/28 | €1,208,115 | €1,508,348 | +€300,234 | +24.9% |
| Tangible fixed assets | 22/27 | €1,206,921 | €1,507,154 | +€300,234 | +24.9% |
| Plant, machinery and equipment | 23 | €664,345 | €568,057 | -€96,289 | -14.5% |
| Furniture and vehicles | 24 | €38,484 | €66,029 | +€27,544 | +71.6% |
| Other tangible fixed assets | 26 | €504,091 | €873,069 | +€368,978 | +73.2% |
| Financial fixed assets | 28 | €1,194 | €1,194 | = | 0.0% |
| Current assets | 29/58 | €429,937 | €361,058 | -€68,879 | -16.0% |
| Stocks and contracts in progress | 3 | €129,390 | €120,197 | -€9,194 | -7.1% |
| Stocks | 30/36 | €129,390 | €120,197 | -€9,194 | -7.1% |
| Amounts receivable within one year | 40/41 | €136,843 | €90,349 | -€46,493 | -34.0% |
| Trade receivables | 40 | €18,059 | €14,012 | -€4,047 | -22.4% |
| Other amounts receivable | 41 | €118,784 | €76,338 | -€42,446 | -35.7% |
| Cash at bank and in hand | 54/58 | €154,089 | €141,092 | -€12,997 | -8.4% |
| Deferred charges and accrued income | 490/1 | €9,616 | €9,421 | -€195 | -2.0% |
| Total equity and liabilities | 10/49 | €1,638,052 | €1,869,407 | +€231,355 | +14.1% |
| Equity | 10/15 | €650,494 | €757,787 | +€107,292 | +16.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €600,494 | €707,787 | +€107,292 | +17.9% |
| Tax-exempt reserves | 132 | €105,250 | €105,250 | = | 0.0% |
| Distributable reserves | 133 | €495,244 | €602,537 | +€107,292 | +21.7% |
| Amounts payable | 17/49 | €987,558 | €1,111,620 | +€124,062 | +12.6% |
| Amounts payable after more than one year | 17 | €374,955 | €409,155 | +€34,199 | +9.1% |
| Financial debts | 170/4 | €374,955 | €409,155 | +€34,199 | +9.1% |
| Amounts payable within one year | 42/48 | €612,602 | €702,465 | +€89,863 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €160,318 | €191,955 | +€31,637 | +19.7% |
| Financial debts | 43 | €13,417 | €9,428 | -€3,989 | -29.7% |
| Credit institutions | 430/8 | €13,417 | €9,428 | -€3,989 | -29.7% |
| Trade debts | 44 | €337,730 | €256,700 | -€81,030 | -24.0% |
| Suppliers | 440/4 | €337,730 | €256,700 | -€81,030 | -24.0% |
| Advances received on contracts in progress | 46 | €41,581 | €54,234 | +€12,653 | +30.4% |
| Taxes, remuneration and social security | 45 | €59,556 | €69,155 | +€9,600 | +16.1% |
| Taxes | 450/3 | €9,532 | €22,452 | +€12,920 | +136% |
| Remuneration and social security | 454/9 | €50,023 | €46,703 | -€3,320 | -6.6% |
| Other amounts payable | 47/48 | €0 | €120,993 | +€120,993 | |
| Remuneration, social security and pensions | 62 | €684,975 | €719,447 | +€34,472 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169,292 | €219,239 | +€49,947 | +29.5% |
| Other operating charges | 640/8 | €2,362 | €1,784 | -€578 | -24.5% |
| Non-recurring operating charges | 66A | €2,661 | - | -€2,661 | |
| Gross operating margin | 9900 | €1,133,947 | €1,219,029 | +€85,082 | +7.5% |
| Operating profit (loss) | 9901 | €274,657 | €278,559 | +€3,902 | +1.4% |
| Financial income | 75/76B | €8,132 | €1,510 | -€6,622 | -81.4% |
| Recurring financial income | 75 | €4,157 | €1,111 | -€3,046 | -73.3% |
| Non-recurring financial income | 76B | €3,975 | €399 | -€3,576 | -90.0% |
| Financial charges | 65/66B | €22,013 | €22,501 | +€488 | +2.2% |
| Recurring financial charges | 65 | €19,689 | €22,501 | +€2,812 | +14.3% |
| Non-recurring financial charges | 66B | €2,324 | - | -€2,324 | |
| Profit (loss) for the period before taxes | 9903 | €260,777 | €257,568 | -€3,208 | -1.2% |
| Income taxes | 67/77 | €48,563 | €25,276 | -€23,287 | -48.0% |
| Profit (loss) for the period | 9904 | €212,214 | €232,292 | +€20,079 | +9.5% |
| Transfer to tax-exempt reserves | 689 | €105,250 | - | -€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €106,964 | €232,292 | +€125,329 | +117% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.