EXKI: 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
EXKI
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€426,997
2025 · -€1.3m+€1.7m
Equity
€15.9m
2025 · €10.1m+€5.7m
Cash
€3.9m
2025 · €6.2m-€2.3m
Balance sheet total
€33.0m
2025 · €32.8m+€165,614
Largest movements
Assets
- Cash -€2.3m
down €2.3m (-37.4%), from €6.2m to €3.9m
mainly Debts after one year (-€3.5m) and Receivables within one year (-€1.9m)
- Receivables within one year +€1.9m
up €1.9m (+12.4%), from €15.1m to €16.9m
of which Other amounts receivable: +€1.6m
- Tangible fixed assets +€696,939
up €696,939 (+43.4%), from €1.6m to €2.3m
of which Plant, machinery and equipment: +€489,136
Equity and liabilities
- Contributions +€5.3m
up €5.3m (+20.4%), from €25.9m to €31.2m
of which Capital: +€5.3m
- Debts after one year -€3.5m
down €3.5m (-29.1%), from €11.9m to €8.4m
of which Financial debts: -€3.5m
- Short-term financial debts -€1.3m
no longer reported in 2026 (was €1.3m)
- Trade debts -€498,674
down €498,674 (-14.9%), from €3.4m to €2.9m
- Tax, wage and social debts -€459,666
down €459,666 (-23.1%), from €2.0m to €1.5m
of which Remuneration and social security: -€516,682
Income statement
- Turnover -€2.6m
down €2.6m (-10.7%), from €24.7m to €22.0m
- Staff costs -€1.9m
down €1.9m (-17.9%), from €10.5m to €8.6m
- Goods and materials -€1.4m
down €1.4m (-21.8%), from €6.3m to €5.0m
of which Purchases: -€1.4m
- Other operating income +€614,165
up €614,165 (+41.3%), from €1.5m to €2.1m
- Financial charges -€561,689
down €561,689 (-42.4%), from €1.3m to €763,946
of which Financial charges: -€381,010
From the 2025 result to the 2026 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 2025
-€1.3m
Turnover
-€2.6m
Other operating income
+€614,165
Goods and materials
+€1.4m
Services and other goods
+€272,517
Staff costs
+€1.9m
Depreciation
+€80,936
Write-downs
-€543,118
Provisions
-€36,000
Other operating charges
+€398,286
Other operating items
-€169,306
Financial income
-€145,414
Financial charges
+€561,689
Taxes
+€11,592
Result 2026
€426,997
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€1.7m
Investment
-€1.4m
Financing
+€869,912
Cash 2025
€6.2m
From operations (derived)
-€1.7m
Net result for the year
+€426,997
Depreciation
+€711,867
Receivables after one year
+€7,177
Stocks and contracts
+€20,729
Receivables within one year
-€1.9m
Deferred charges and accrued income
+€89,219
Provisions
-€83,000
Trade debts
-€498,674
Tax, wage and social debts
-€459,666
Other debts
-€56,570
Accrued charges and deferred income
-€33,384
Investment (derived)
-€1.4m
Investment in fixed assets (net)
-€1.4m
Current investments
+€0
Financing
+€869,912
Debts after one year
-€3.5m
Current portion of long-term debt
+€287,393
Short-term financial debts
-€1.3m
Contributions, distributions and other
+€5.3m
Cash 2026
€3.9m
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,821,481 | €32,987,095 | +€165,614 | +0.5% |
| Fixed assets | 21/28 | €10,418,290 | €11,144,921 | +€726,631 | +7.0% |
| Intangible fixed assets | 21 | €329,678 | €388,120 | +€58,442 | +17.7% |
| Tangible fixed assets | 22/27 | €1,604,951 | €2,301,890 | +€696,939 | +43.4% |
| Land and buildings | 22 | €215,413 | €416,573 | +€201,160 | +93.4% |
| Plant, machinery and equipment | 23 | €603,078 | €1,092,214 | +€489,136 | +81.1% |
| Furniture and vehicles | 24 | €182,298 | €183,157 | +€859 | +0.5% |
| Leasing and similar rights | 25 | €107,506 | €37,572 | -€69,934 | -65.1% |
| Other tangible fixed assets | 26 | €321,255 | €343,791 | +€22,536 | +7.0% |
| Assets under construction and advance payments | 27 | €175,400 | €228,583 | +€53,183 | +30.3% |
| Financial fixed assets | 28 | €8,483,661 | €8,454,911 | -€28,750 | -0.3% |
| Affiliated companies | 280/1 | €8,446,701 | €8,446,701 | -€0 | 0.0% |
| Participating interests | 280 | €8,446,701 | €8,446,701 | -€0 | 0.0% |
| Other financial fixed assets | 284/8 | €36,960 | €8,210 | -€28,750 | -77.8% |
| Amounts receivable and cash guarantees | 285/8 | €36,960 | €8,210 | -€28,750 | -77.8% |
| Current assets | 29/58 | €22,403,191 | €21,842,174 | -€561,017 | -2.5% |
| Amounts receivable after more than one year | 29 | €90,226 | €83,049 | -€7,177 | -8.0% |
| Trade receivables | 290 | €90,226 | €83,049 | -€7,177 | -8.0% |
| Stocks and contracts in progress | 3 | €106,263 | €85,534 | -€20,729 | -19.5% |
| Stocks | 30/36 | €106,263 | €85,534 | -€20,729 | -19.5% |
| Goods purchased for resale | 34 | €106,263 | €85,534 | -€20,729 | -19.5% |
| Amounts receivable within one year | 40/41 | €15,077,964 | €16,943,068 | +€1.9m | +12.4% |
| Trade receivables | 40 | €2,035,224 | €2,283,955 | +€248,731 | +12.2% |
| Other amounts receivable | 41 | €13,042,740 | €14,659,113 | +€1.6m | +12.4% |
| Current investments | 50/53 | €556,704 | €556,704 | -€0 | 0.0% |
| Own shares | 50 | €556,704 | €556,704 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €6,167,796 | €3,858,801 | -€2.3m | -37.4% |
| Deferred charges and accrued income | 490/1 | €404,237 | €315,018 | -€89,219 | -22.1% |
| Total equity and liabilities | 10/49 | €32,821,481 | €32,987,095 | +€165,614 | +0.5% |
| Equity | 10/15 | €10,146,479 | €15,873,476 | +€5.7m | +56.4% |
| Contributions | 10/11 | €25,929,984 | €31,229,984 | +€5.3m | +20.4% |
| Capital | 10 | €25,778,285 | €31,078,285 | +€5.3m | +20.6% |
| Issued capital | 100 | €37,028,285 | €37,028,285 | +€0 | 0.0% |
| Uncalled capital | 101 | €11,250,000 | €5,950,000 | -€5.3m | -47.1% |
| Outside capital | 11 | €151,699 | €151,699 | = | 0.0% |
| Share premium | 1100/10 | €151,699 | €151,699 | = | 0.0% |
| Revaluation surpluses | 12 | €4,000,000 | €4,000,000 | = | 0.0% |
| Reserves | 13 | €1,853,442 | €1,853,441 | -€1 | 0.0% |
| Non-distributable reserves | 130/1 | €991,642 | €991,641 | -€1 | 0.0% |
| Legal reserve | 130 | €434,936 | €434,936 | -€0 | 0.0% |
| Own shares acquired | 1312 | €556,705 | €556,705 | -€0 | 0.0% |
| Distributable reserves | 133 | €861,800 | €861,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,636,946 | -€21,209,949 | +€426,997 | +2.0% |
| Provisions and deferred taxes | 16 | €640,000 | €557,000 | -€83,000 | -13.0% |
| Provisions for liabilities and charges | 160/5 | €640,000 | €557,000 | -€83,000 | -13.0% |
| Major repairs and maintenance | 162 | €404,000 | €381,000 | -€23,000 | -5.7% |
| Other liabilities and charges | 164/5 | €236,000 | €176,000 | -€60,000 | -25.4% |
| Amounts payable | 17/49 | €22,035,001 | €16,556,619 | -€5.5m | -24.9% |
| Amounts payable after more than one year | 17 | €11,911,558 | €8,444,077 | -€3.5m | -29.1% |
| Financial debts | 170/4 | €11,896,558 | €8,429,077 | -€3.5m | -29.1% |
| Subordinated loans | 170 | €4,459,020 | €3,552,576 | -€906,444 | -20.3% |
| Leasing and similar obligations | 172 | €36,559 | €25 | -€36,534 | -99.9% |
| Credit institutions | 173 | €2,054,246 | €486,010 | -€1.6m | -76.3% |
| Other loans | 174 | €5,346,733 | €4,390,466 | -€956,267 | -17.9% |
| Other amounts payable | 178/9 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,090,059 | €8,112,542 | -€2.0m | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €3,427,526 | €3,714,919 | +€287,393 | +8.4% |
| Financial debts | 43 | €1,250,000 | - | -€1.3m | |
| Credit institutions | 430/8 | €1,250,000 | - | -€1.3m | |
| Trade debts | 44 | €3,355,185 | €2,856,511 | -€498,674 | -14.9% |
| Suppliers | 440/4 | €3,355,185 | €2,856,511 | -€498,674 | -14.9% |
| Taxes, remuneration and social security | 45 | €1,991,191 | €1,531,525 | -€459,666 | -23.1% |
| Taxes | 450/3 | €274,637 | €331,652 | +€57,015 | +20.8% |
| Remuneration and social security | 454/9 | €1,716,555 | €1,199,873 | -€516,682 | -30.1% |
| Other amounts payable | 47/48 | €66,157 | €9,587 | -€56,570 | -85.5% |
| Accrued charges and deferred income | 492/3 | €33,384 | - | -€33,384 | |
| Operating income | 70/76A | €26,612,032 | €24,392,416 | -€2.2m | -8.3% |
| Turnover | 70 | €24,680,314 | €22,045,869 | -€2.6m | -10.7% |
| Other operating income | 74 | €1,488,573 | €2,102,738 | +€614,165 | +41.3% |
| Non-recurring operating income | 76A | €443,144 | €243,809 | -€199,335 | -45.0% |
| Operating charges | 60/66A | €26,684,284 | €23,208,123 | -€3.5m | -13.0% |
| Goods for resale, raw materials and consumables | 60 | €6,334,466 | €4,950,633 | -€1.4m | -21.8% |
| Purchases | 600/8 | €6,303,226 | €4,929,904 | -€1.4m | -21.8% |
| Change in stocks: decrease (increase) | 609 | €31,240 | €20,729 | -€10,511 | -33.6% |
| Services and other goods | 61 | €8,844,386 | €8,571,869 | -€272,517 | -3.1% |
| Remuneration, social security and pensions | 62 | €10,537,478 | €8,647,799 | -€1.9m | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €792,803 | €711,867 | -€80,936 | -10.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€684,950 | -€141,832 | +€543,118 | +79.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€119,000 | -€83,000 | +€36,000 | +30.3% |
| Other operating charges | 640/8 | €938,934 | €540,648 | -€398,286 | -42.4% |
| Non-recurring operating charges | 66A | €40,168 | €10,139 | -€30,029 | -74.8% |
| Operating profit (loss) | 9901 | -€72,253 | €1,184,293 | +€1.3m | |
| Financial income | 75/76B | €155,902 | €10,488 | -€145,414 | -93.3% |
| Recurring financial income | 75 | €155,902 | €10,488 | -€145,414 | -93.3% |
| Income from current assets | 751 | €155,897 | €6,571 | -€149,326 | -95.8% |
| Other financial income | 752/9 | €4 | €3,917 | +€3,913 | +87138.3% |
| Financial charges | 65/66B | €1,325,635 | €763,946 | -€561,689 | -42.4% |
| Recurring financial charges | 65 | €1,096,167 | €715,157 | -€381,010 | -34.8% |
| Debt charges | 650 | €995,319 | €692,368 | -€302,951 | -30.4% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €50,295 | - | -€50,295 | |
| Other financial charges | 652/9 | €50,553 | €22,789 | -€27,764 | -54.9% |
| Non-recurring financial charges | 66B | €229,468 | €48,789 | -€180,679 | -78.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,241,986 | €430,835 | +€1.7m | |
| Income taxes | 67/77 | €15,430 | €3,838 | -€11,592 | -75.1% |
| Taxes | 670/3 | €15,430 | €3,838 | -€11,592 | -75.1% |
| Profit (loss) for the period | 9904 | -€1,257,416 | €426,997 | +€1.7m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,257,416 | €426,997 | +€1.7m |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.