EYKAERT: 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
EYKAERT
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€11,786
2024 · €34,708-€46,494
Equity
€92,718
2024 · €104,504-€11,786
Cash
€21,517
2024 · €14,525+€6,992
Balance sheet total
€906,455
2024 · €1.0m-€107,835
Largest movements
Assets
- Tangible fixed assets -€52,112
down €52,112 (-6.4%), from €817,173 to €765,060
of which Land and buildings: -€40,465
- Stocks and contracts -€45,789
down €45,789 (-31.0%), from €147,477 to €101,688
Equity and liabilities
- Current portion of long-term debt -€59,806
down €59,806 (-68.8%), from €86,917 to €27,111
- Debts after one year -€27,111
down €27,111 (-3.6%), from €749,032 to €721,921
- Profit (loss) carried forward -€11,786
down €11,786 (-1.9%), from -€608,030 to -€619,816
Income statement
- Gross operating margin -€49,852
down €49,852 (-19.2%), from €259,247 to €209,395
- Staff costs -€7,681
down €7,681 (-5.2%), from €149,014 to €141,334
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.
Result 2024
€34,708
Gross operating margin
-€49,852
Staff costs
+€7,681
Depreciation
-€697
Other operating charges
-€418
Other operating items
-€1,963
Financial income
-€239
Financial charges
-€1,034
Taxes
+€28
Result 2025
-€11,786
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.
From operations
+€88,299
Investment
+€5,855
Financing
-€87,163
Cash 2024
€14,525
From operations (derived)
+€88,299
Net result for the year
-€11,786
Depreciation
+€52,682
Stocks and contracts
+€45,789
Receivables within one year
+€6,066
Deferred charges and accrued income
+€4,434
Trade debts
-€5,138
Tax, wage and social debts
+€2,792
Advances received
-€9,747
Other debts
-€1,529
Accrued charges and deferred income
+€4,736
Investment (derived)
+€5,855
Investment in fixed assets (net)
-€4,204
Current investments
+€10,059
Financing
-€87,163
Debts after one year
-€27,111
Current portion of long-term debt
-€59,806
Short-term financial debts
-€245
Cash 2025
€21,517
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,014,290 | €906,455 | -€107,835 | -10.6% |
| Formation expenses | 20 | €5,084 | €3,755 | -€1,329 | -26.1% |
| Fixed assets | 21/28 | €820,464 | €773,314 | -€47,150 | -5.7% |
| Intangible fixed assets | 21 | €3,291 | €8,254 | +€4,963 | +150.8% |
| Tangible fixed assets | 22/27 | €817,173 | €765,060 | -€52,112 | -6.4% |
| Land and buildings | 22 | €778,708 | €738,243 | -€40,465 | -5.2% |
| Plant, machinery and equipment | 23 | €13,344 | €8,225 | -€5,119 | -38.4% |
| Furniture and vehicles | 24 | €25,121 | €18,592 | -€6,529 | -26.0% |
| Current assets | 29/58 | €188,742 | €129,386 | -€59,356 | -31.4% |
| Stocks and contracts in progress | 3 | €147,477 | €101,688 | -€45,789 | -31.0% |
| Stocks | 30/36 | €147,477 | €101,688 | -€45,789 | -31.0% |
| Amounts receivable within one year | 40/41 | €7,601 | €1,535 | -€6,066 | -79.8% |
| Trade receivables | 40 | €7,136 | €1,295 | -€5,841 | -81.9% |
| Other amounts receivable | 41 | €465 | €240 | -€225 | -48.3% |
| Current investments | 50/53 | €10,059 | €0 | -€10,059 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,525 | €21,517 | +€6,992 | +48.1% |
| Deferred charges and accrued income | 490/1 | €9,081 | €4,646 | -€4,434 | -48.8% |
| Total equity and liabilities | 10/49 | €1,014,290 | €906,455 | -€107,835 | -10.6% |
| Equity | 10/15 | €104,504 | €92,718 | -€11,786 | -11.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Revaluation surpluses | 12 | €567,960 | €567,960 | = | 0.0% |
| Reserves | 13 | €44,574 | €44,574 | = | 0.0% |
| Distributable reserves | 133 | €44,574 | €44,574 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€608,030 | -€619,816 | -€11,786 | -1.9% |
| Amounts payable | 17/49 | €909,786 | €813,737 | -€96,049 | -10.6% |
| Amounts payable after more than one year | 17 | €749,032 | €721,921 | -€27,111 | -3.6% |
| Financial debts | 170/4 | €749,032 | €721,921 | -€27,111 | -3.6% |
| Amounts payable within one year | 42/48 | €160,754 | €87,081 | -€73,673 | -45.8% |
| Current portion of amounts payable after more than one year | 42 | €86,917 | €27,111 | -€59,806 | -68.8% |
| Financial debts | 43 | €527 | €281 | -€245 | -46.6% |
| Credit institutions | 430/8 | - | €281 | +€281 | |
| Other loans | 439 | €527 | - | -€527 | |
| Trade debts | 44 | €30,108 | €24,970 | -€5,138 | -17.1% |
| Suppliers | 440/4 | €30,108 | €24,970 | -€5,138 | -17.1% |
| Advances received on contracts in progress | 46 | €9,747 | €0 | -€9,747 | -100.0% |
| Taxes, remuneration and social security | 45 | €15,094 | €17,886 | +€2,792 | +18.5% |
| Taxes | 450/3 | €7,055 | €12,154 | +€5,099 | +72.3% |
| Remuneration and social security | 454/9 | €8,039 | €5,732 | -€2,307 | -28.7% |
| Other amounts payable | 47/48 | €18,362 | €16,832 | -€1,529 | -8.3% |
| Accrued charges and deferred income | 492/3 | - | €4,736 | +€4,736 | |
| Remuneration, social security and pensions | 62 | €149,014 | €141,334 | -€7,681 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,985 | €52,682 | +€697 | +1.3% |
| Other operating charges | 640/8 | €8,789 | €9,207 | +€418 | +4.8% |
| Non-recurring operating charges | 66A | - | €1,963 | +€1,963 | |
| Gross operating margin | 9900 | €259,247 | €209,395 | -€49,852 | -19.2% |
| Operating profit (loss) | 9901 | €49,457 | €4,209 | -€45,248 | -91.5% |
| Financial income | 75/76B | €433 | €193 | -€239 | -55.3% |
| Recurring financial income | 75 | €433 | €193 | -€239 | -55.3% |
| Financial charges | 65/66B | €15,155 | €16,188 | +€1,034 | +6.8% |
| Recurring financial charges | 65 | €15,155 | €16,188 | +€1,034 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €34,736 | -€11,786 | -€46,522 | |
| Income taxes | 67/77 | €28 | €0 | -€28 | -100.0% |
| Profit (loss) for the period | 9904 | €34,708 | -€11,786 | -€46,494 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,708 | -€11,786 | -€46,494 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.