ES FOOD: what changed
What changed
ES FOOD
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€25,822
2024 · -€34,801+€60,623
Equity
€50,271
2024 · €24,449+€25,822
Cash
€38,431
2024 · €37,925+€506
Balance sheet total
€94,781
2024 · €135,606-€40,826
Largest movements
Assets
- Tangible fixed assets -€16,947
down €16,947 (-33.0%), from €51,425 to €34,478
of which Plant, machinery and equipment: -€10,920
- Stocks and contracts -€13,358
down €13,358 (-39.1%), from €34,138 to €20,780
- Receivables within one year -€11,824
no longer reported in 2025 (was €11,824)
Equity and liabilities
- Trade debts -€38,650
down €38,650 (-48.9%), from €78,978 to €40,328
- Profit (loss) carried forward +€25,822
up €25,822 (+647%), from €3,989 to €29,811
- Other debts -€25,000
no longer reported in 2025 (was €25,000)
- Current portion of long-term debt -€6,459
no longer reported in 2025 (was €6,459)
- Tax, wage and social debts +€3,461
up €3,461 (+481%), from €720 to €4,181
of which Taxes: +€4,181
Income statement
- Staff costs -€66,735
down €66,735 (-27.7%), from €240,588 to €173,854
- Depreciation +€7,587
up €7,587 (+81.1%), from €9,360 to €16,947
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
-€34,801
Gross operating margin
+€710
Staff costs
+€66,735
Depreciation
-€7,587
Other operating charges
+€131
Financial charges
+€393
Taxes
+€241
Result 2025
€25,822
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
+€6,964
Investment
€0
Financing
-€6,459
Cash 2024
€37,925
From operations (derived)
+€6,964
Net result for the year
+€25,822
Depreciation
+€16,947
Stocks and contracts
+€13,358
Receivables within one year
+€11,824
Deferred charges and accrued income
-€798
Trade debts
-€38,650
Tax, wage and social debts
+€3,461
Other debts
-€25,000
Financing
-€6,459
Current portion of long-term debt
-€6,459
Cash 2025
€38,431
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,606 | €94,781 | -€40,826 | -30.1% |
| Fixed assets | 21/28 | €51,425 | €34,478 | -€16,947 | -33.0% |
| Tangible fixed assets | 22/27 | €51,425 | €34,478 | -€16,947 | -33.0% |
| Plant, machinery and equipment | 23 | €45,398 | €34,478 | -€10,920 | -24.1% |
| Furniture and vehicles | 24 | €6,027 | - | -€6,027 | |
| Current assets | 29/58 | €84,181 | €60,303 | -€23,878 | -28.4% |
| Stocks and contracts in progress | 3 | €34,138 | €20,780 | -€13,358 | -39.1% |
| Stocks | 30/36 | €34,138 | €20,780 | -€13,358 | -39.1% |
| Amounts receivable within one year | 40/41 | €11,824 | - | -€11,824 | |
| Other amounts receivable | 41 | €11,824 | - | -€11,824 | |
| Cash at bank and in hand | 54/58 | €37,925 | €38,431 | +€506 | +1.3% |
| Deferred charges and accrued income | 490/1 | €294 | €1,092 | +€798 | +271% |
| Total equity and liabilities | 10/49 | €135,606 | €94,781 | -€40,826 | -30.1% |
| Equity | 10/15 | €24,449 | €50,271 | +€25,822 | +106% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €3,989 | €29,811 | +€25,822 | +647% |
| Amounts payable | 17/49 | €111,157 | €44,510 | -€66,647 | -60.0% |
| Amounts payable within one year | 42/48 | €111,157 | €44,510 | -€66,647 | -60.0% |
| Current portion of amounts payable after more than one year | 42 | €6,459 | - | -€6,459 | |
| Trade debts | 44 | €78,978 | €40,328 | -€38,650 | -48.9% |
| Suppliers | 440/4 | €78,978 | €40,328 | -€38,650 | -48.9% |
| Taxes, remuneration and social security | 45 | €720 | €4,181 | +€3,461 | +481% |
| Taxes | 450/3 | - | €4,181 | +€4,181 | |
| Remuneration and social security | 454/9 | €720 | - | -€720 | |
| Other amounts payable | 47/48 | €25,000 | - | -€25,000 | |
| Remuneration, social security and pensions | 62 | €240,588 | €173,854 | -€66,735 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,360 | €16,947 | +€7,587 | +81.1% |
| Other operating charges | 640/8 | €2,451 | €2,320 | -€131 | -5.4% |
| Gross operating margin | 9900 | €219,029 | €219,738 | +€710 | +0.3% |
| Operating profit (loss) | 9901 | -€33,371 | €26,618 | +€59,989 | |
| Financial charges | 65/66B | €1,189 | €796 | -€393 | -33.0% |
| Recurring financial charges | 65 | €1,189 | €796 | -€393 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | -€34,560 | €25,822 | +€60,382 | |
| Income taxes | 67/77 | €241 | - | -€241 | |
| Profit (loss) for the period | 9904 | -€34,801 | €25,822 | +€60,623 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,801 | €25,822 | +€60,623 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.