ENGLEBERT GASTRO: 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.
ENGLEBERT GASTRO
Largest movements
- Cash +€30,784
up €30,784 (+189.8%), from €16,216 to €47,000
mainly Net result for the year (+€47,144) and Depreciation (+€10,443)
- Receivables within one year +€12,367
up €12,367 (+53.5%), from €23,103 to €35,471
of which Trade receivables: +€10,820
- Tangible fixed assets -€7,093
down €7,093 (-18.2%), from €38,920 to €31,827
- Reserves +€47,144
up €47,144 (+90.8%), from €51,921 to €99,065
- Debts after one year -€9,297
down €9,297 (-31.3%), from €29,710 to €20,414
- Tax, wage and social debts -€1,900
no longer reported in 2025 (was €1,900)
- Gross operating margin -€5,083
down €5,083 (-6.1%), from €83,297 to €78,215
- Depreciation +€1,427
up €1,427 (+15.8%), from €9,016 to €10,443
- Taxes -€1,348
down €1,348 (-6.4%), from €20,930 to €19,582
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 | €94,671 | €131,259 | +€36,589 | +38.6% |
| Fixed assets | 21/28 | €38,920 | €31,827 | -€7,093 | -18.2% |
| Tangible fixed assets | 22/27 | €38,920 | €31,827 | -€7,093 | -18.2% |
| Furniture and vehicles | 24 | €38,920 | €31,827 | -€7,093 | -18.2% |
| Current assets | 29/58 | €55,751 | €99,432 | +€43,681 | +78.4% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,190 | +€190 | +1.3% |
| Other amounts receivable | 291 | €15,000 | €15,190 | +€190 | +1.3% |
| Amounts receivable within one year | 40/41 | €23,103 | €35,471 | +€12,367 | +53.5% |
| Trade receivables | 40 | €22,643 | €33,463 | +€10,820 | +47.8% |
| Other amounts receivable | 41 | €460 | €2,008 | +€1,548 | +336.5% |
| Cash at bank and in hand | 54/58 | €16,216 | €47,000 | +€30,784 | +189.8% |
| Deferred charges and accrued income | 490/1 | €1,431 | €1,772 | +€341 | +23.8% |
| Total equity and liabilities | 10/49 | €94,671 | €131,259 | +€36,589 | +38.6% |
| Equity | 10/15 | €52,921 | €100,065 | +€47,144 | +89.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €51,921 | €99,065 | +€47,144 | +90.8% |
| Distributable reserves | 133 | €51,921 | €99,065 | +€47,144 | +90.8% |
| Amounts payable | 17/49 | €41,750 | €31,194 | -€10,556 | -25.3% |
| Amounts payable after more than one year | 17 | €29,710 | €20,414 | -€9,297 | -31.3% |
| Financial debts | 170/4 | €29,710 | €20,414 | -€9,297 | -31.3% |
| Amounts payable within one year | 42/48 | €12,040 | €10,781 | -€1,259 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €8,986 | €9,297 | +€311 | +3.5% |
| Trade debts | 44 | €1,154 | €1,484 | +€330 | +28.6% |
| Suppliers | 440/4 | €1,154 | €1,484 | +€330 | +28.6% |
| Taxes, remuneration and social security | 45 | €1,900 | - | -€1,900 | |
| Taxes | 450/3 | €1,900 | - | -€1,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,016 | €10,443 | +€1,427 | +15.8% |
| Other operating charges | 640/8 | €128 | €259 | +€132 | +103.3% |
| Gross operating margin | 9900 | €83,297 | €78,215 | -€5,083 | -6.1% |
| Operating profit (loss) | 9901 | €74,154 | €67,512 | -€6,642 | -9.0% |
| Financial income | 75/76B | €248 | €550 | +€302 | +121.9% |
| Recurring financial income | 75 | €248 | €550 | +€302 | +121.9% |
| Financial charges | 65/66B | €1,550 | €1,335 | -€215 | -13.9% |
| Recurring financial charges | 65 | €1,550 | €1,335 | -€215 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €72,851 | €66,727 | -€6,125 | -8.4% |
| Income taxes | 67/77 | €20,930 | €19,582 | -€1,348 | -6.4% |
| Profit (loss) for the period | 9904 | €51,921 | €47,144 | -€4,777 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,921 | €47,144 | -€4,777 | -9.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.