EMMASITA: what changed
What changed
EMMASITA
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
-€10,389
2024 · -€6,684-€3,705
Equity
€113,040
2024 · €123,428-€10,389
Cash
€44,511
2024 · €44,730-€220
Balance sheet total
€170,397
2024 · €202,000-€31,603
Largest movements
Assets
- Tangible fixed assets -€33,661
down €33,661 (-32.5%), from €103,663 to €70,001
of which Other tangible fixed assets: -€24,856
- Stocks and contracts +€4,850
new in 2025: €4,850
- Intangible fixed assets -€4,500
down €4,500 (-100%), from €4,500 to €0
Equity and liabilities
- Tax, wage and social debts -€16,759
down €16,759 (-58.6%), from €28,579 to €11,820
of which Remuneration and social security: -€11,810
- Trade debts -€10,572
down €10,572 (-79.9%), from €13,235 to €2,662
- Reserves -€10,389
down €10,389 (-10.0%), from €103,428 to €93,040
- Other debts +€5,906
up €5,906 (+16.1%), from €36,758 to €42,665
Income statement
- Gross operating margin -€71,215
down €71,215 (-29.4%), from €241,959 to €170,744
- Staff costs -€69,009
down €69,009 (-35.2%), from €196,124 to €127,114
- Other operating charges +€3,842
up €3,842 (+33.5%), from €11,484 to €15,327
- Financial charges -€2,550
down €2,550 (-73.0%), from €3,491 to €941
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
-€6,684
Gross operating margin
-€71,215
Staff costs
+€69,009
Depreciation
-€258
Other operating charges
-€3,842
Financial income
+€52
Financial charges
+€2,550
Result 2025
-€10,389
raises the resultlowers the result
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
+€811
Investment
-€1,031
Financing
€0
Cash 2024
€44,730
From operations (derived)
+€811
Net result for the year
-€10,389
Depreciation
+€39,239
Stocks and contracts
-€4,850
Receivables within one year
-€77
Deferred charges and accrued income
-€1,897
Trade debts
-€10,572
Tax, wage and social debts
-€16,759
Other debts
+€5,906
Accrued charges and deferred income
+€210
Investment (derived)
-€1,031
Investment in fixed assets (net)
-€1,031
Cash 2025
€44,511
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,000 | €170,397 | -€31,603 | -15.6% |
| Fixed assets | 21/28 | €125,415 | €87,207 | -€38,208 | -30.5% |
| Intangible fixed assets | 21 | €4,500 | €0 | -€4,500 | -100% |
| Tangible fixed assets | 22/27 | €103,663 | €70,001 | -€33,661 | -32.5% |
| Plant, machinery and equipment | 23 | €12,346 | €4,353 | -€7,993 | -64.7% |
| Furniture and vehicles | 24 | €2,202 | €1,390 | -€812 | -36.9% |
| Other tangible fixed assets | 26 | €89,115 | €64,259 | -€24,856 | -27.9% |
| Financial fixed assets | 28 | €17,253 | €17,206 | -€47 | -0.3% |
| Current assets | 29/58 | €76,585 | €83,189 | +€6,605 | +8.6% |
| Stocks and contracts in progress | 3 | - | €4,850 | +€4,850 | |
| Stocks | 30/36 | - | €4,850 | +€4,850 | |
| Amounts receivable within one year | 40/41 | €30,645 | €30,722 | +€77 | +0.3% |
| Trade receivables | 40 | €6,233 | €3,296 | -€2,937 | -47.1% |
| Other amounts receivable | 41 | €24,412 | €27,426 | +€3,014 | +12.3% |
| Cash at bank and in hand | 54/58 | €44,730 | €44,511 | -€220 | -0.5% |
| Deferred charges and accrued income | 490/1 | €1,209 | €3,107 | +€1,897 | +157% |
| Total equity and liabilities | 10/49 | €202,000 | €170,397 | -€31,603 | -15.6% |
| Equity | 10/15 | €123,428 | €113,040 | -€10,389 | -8.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €103,428 | €93,040 | -€10,389 | -10.0% |
| Distributable reserves | 133 | €103,428 | €93,040 | -€10,389 | -10.0% |
| Amounts payable | 17/49 | €78,572 | €57,357 | -€21,215 | -27.0% |
| Amounts payable within one year | 42/48 | €78,572 | €57,147 | -€21,425 | -27.3% |
| Trade debts | 44 | €13,235 | €2,662 | -€10,572 | -79.9% |
| Suppliers | 440/4 | €13,235 | €2,662 | -€10,572 | -79.9% |
| Taxes, remuneration and social security | 45 | €28,579 | €11,820 | -€16,759 | -58.6% |
| Taxes | 450/3 | €5,270 | €321 | -€4,949 | -93.9% |
| Remuneration and social security | 454/9 | €23,309 | €11,499 | -€11,810 | -50.7% |
| Other amounts payable | 47/48 | €36,758 | €42,665 | +€5,906 | +16.1% |
| Accrued charges and deferred income | 492/3 | - | €210 | +€210 | |
| Non-recurring operating income | 76A | €1,903 | €0 | -€1,903 | -100% |
| Remuneration, social security and pensions | 62 | €196,124 | €127,114 | -€69,009 | -35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,981 | €39,239 | +€258 | +0.7% |
| Other operating charges | 640/8 | €11,484 | €15,327 | +€3,842 | +33.5% |
| Gross operating margin | 9900 | €241,959 | €170,744 | -€71,215 | -29.4% |
| Operating profit (loss) | 9901 | -€4,630 | -€10,936 | -€6,307 | -136% |
| Financial income | 75/76B | €1,437 | €1,489 | +€52 | +3.7% |
| Recurring financial income | 75 | €1,437 | €1,489 | +€52 | +3.7% |
| Financial charges | 65/66B | €3,491 | €941 | -€2,550 | -73.0% |
| Recurring financial charges | 65 | €3,491 | €941 | -€2,550 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,684 | -€10,389 | -€3,705 | -55.4% |
| Profit (loss) for the period | 9904 | -€6,684 | -€10,389 | -€3,705 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,684 | -€10,389 | -€3,705 | -55.4% |
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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 2 November 2026 via checked.be.