FOOdkORNER: what changed
What changed
FOOdkORNER
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€34,067
2024 · €45,377-€11,310
Equity
€247,374
2024 · €213,307+€34,067
Cash
€98,472
2024 · €74,438+€24,035
Balance sheet total
€433,091
2024 · €460,290-€27,199
Largest movements
Assets
- Tangible fixed assets -€50,542
down €50,542 (-14.0%), from €361,715 to €311,174
- Cash +€24,035
up €24,035 (+32.3%), from €74,438 to €98,472
mainly Depreciation (+€64,534) and Net result for the year (+€34,067)
Equity and liabilities
- Debts after one year -€58,500
down €58,500 (-38.3%), from €152,809 to €94,309
- Reserves +€34,067
up €34,067 (+20.6%), from €165,247 to €199,314
- Trade debts -€6,562
down €6,562 (-39.7%), from €16,546 to €9,984
- Tax, wage and social debts +€5,075
up €5,075 (+25.4%), from €19,954 to €25,029
Income statement
- Taxes +€5,882
up €5,882 (+44.7%), from €13,151 to €19,033
- Financial charges +€3,852
up €3,852 (+50.0%), from €7,702 to €11,554
- Depreciation +€2,080
up €2,080 (+3.3%), from €62,454 to €64,534
- Gross operating margin -€1,819
down €1,819 (-1.4%), from €134,209 to €132,391
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
€45,377
Gross operating margin
-€1,819
Depreciation
-€2,080
Other operating charges
-€59
Other operating items
+€2,387
Financial income
-€5
Financial charges
-€3,852
Taxes
-€5,882
Result 2025
€34,067
lowers the resultnot broken down further in the accounts
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
+€97,806
Investment
-€13,992
Financing
-€59,779
Cash 2024
€74,438
From operations (derived)
+€97,806
Net result for the year
+€34,067
Depreciation
+€64,534
Receivables within one year
+€1,875
Deferred charges and accrued income
-€1,183
Trade debts
-€6,562
Tax, wage and social debts
+€5,075
Investment (derived)
-€13,992
Investment in fixed assets (net)
-€13,992
Financing
-€59,779
Debts after one year
-€58,500
Current portion of long-term debt
-€1,279
Cash 2025
€98,472
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €460,290 | €433,091 | -€27,199 | -5.9% |
| Fixed assets | 21/28 | €361,715 | €311,174 | -€50,542 | -14.0% |
| Tangible fixed assets | 22/27 | €361,715 | €311,174 | -€50,542 | -14.0% |
| Land and buildings | 22 | €119,296 | €108,809 | -€10,488 | -8.8% |
| Plant, machinery and equipment | 23 | €172,306 | €150,753 | -€21,554 | -12.5% |
| Furniture and vehicles | 24 | €59,580 | €51,612 | -€7,968 | -13.4% |
| Leasing and similar rights | 25 | €10,532 | - | -€10,532 | |
| Current assets | 29/58 | €98,574 | €121,917 | +€23,343 | +23.7% |
| Stocks and contracts in progress | 3 | €6,000 | €6,000 | = | 0.0% |
| Stocks | 30/36 | €6,000 | €6,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,096 | €14,221 | -€1,875 | -11.6% |
| Trade receivables | 40 | €2,562 | - | -€2,562 | |
| Other amounts receivable | 41 | €13,534 | €14,221 | +€687 | +5.1% |
| Cash at bank and in hand | 54/58 | €74,438 | €98,472 | +€24,035 | +32.3% |
| Deferred charges and accrued income | 490/1 | €2,041 | €3,224 | +€1,183 | +57.9% |
| Total equity and liabilities | 10/49 | €460,290 | €433,091 | -€27,199 | -5.9% |
| Equity | 10/15 | €213,307 | €247,374 | +€34,067 | +16.0% |
| Contributions | 10/11 | €48,060 | €48,060 | = | 0.0% |
| Reserves | 13 | €165,247 | €199,314 | +€34,067 | +20.6% |
| Distributable reserves | 133 | €165,247 | €199,314 | +€34,067 | +20.6% |
| Amounts payable | 17/49 | €246,983 | €185,717 | -€61,266 | -24.8% |
| Amounts payable after more than one year | 17 | €152,809 | €94,309 | -€58,500 | -38.3% |
| Financial debts | 170/4 | €152,809 | €94,309 | -€58,500 | -38.3% |
| Amounts payable within one year | 42/48 | €94,174 | €91,408 | -€2,766 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €50,591 | €49,311 | -€1,279 | -2.5% |
| Trade debts | 44 | €16,546 | €9,984 | -€6,562 | -39.7% |
| Suppliers | 440/4 | €16,546 | €9,984 | -€6,562 | -39.7% |
| Taxes, remuneration and social security | 45 | €19,954 | €25,029 | +€5,075 | +25.4% |
| Taxes | 450/3 | €19,954 | €25,029 | +€5,075 | +25.4% |
| Other amounts payable | 47/48 | €7,084 | €7,084 | = | 0.0% |
| Non-recurring operating income | 76A | €374 | - | -€374 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,454 | €64,534 | +€2,080 | +3.3% |
| Other operating charges | 640/8 | €3,215 | €3,274 | +€59 | +1.8% |
| Non-recurring operating charges | 66A | €2,423 | €37 | -€2,387 | -98.5% |
| Gross operating margin | 9900 | €134,209 | €132,391 | -€1,819 | -1.4% |
| Operating profit (loss) | 9901 | €66,117 | €64,546 | -€1,571 | -2.4% |
| Financial income | 75/76B | €113 | €108 | -€5 | -4.3% |
| Recurring financial income | 75 | €113 | €108 | -€5 | -4.3% |
| Financial charges | 65/66B | €7,702 | €11,554 | +€3,852 | +50.0% |
| Recurring financial charges | 65 | €7,702 | €11,554 | +€3,852 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €58,528 | €53,100 | -€5,428 | -9.3% |
| Income taxes | 67/77 | €13,151 | €19,033 | +€5,882 | +44.7% |
| Profit (loss) for the period | 9904 | €45,377 | €34,067 | -€11,310 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,377 | €34,067 | -€11,310 | -24.9% |
Next steps
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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 8 November 2026 via checked.be.