FOSMAL: what changed
What changed
FOSMAL
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€20,885
2024 · €19,894+€991
Equity
€275,309
2024 · €254,424+€20,885
Cash
€223,981
2024 · €199,874+€24,107
Balance sheet total
€302,065
2024 · €302,207-€142
Largest movements
Assets
- Cash +€24,107
up €24,107 (+12.1%), from €199,874 to €223,981
mainly Net result for the year (+€20,885) and Depreciation (+€16,849)
- Tangible fixed assets -€15,987
down €15,987 (-34.3%), from €46,634 to €30,647
of which Furniture and vehicles: -€13,712
- Receivables after one year -€10,000
down €10,000 (-32.8%), from €30,500 to €20,500
Equity and liabilities
- Reserves +€20,885
up €20,885 (+9.0%), from €231,680 to €252,565
- Trade debts -€7,486
down €7,486 (-83.4%), from €8,971 to €1,485
- Other debts -€6,199
down €6,199 (-90.1%), from €6,881 to €682
- Debts after one year -€5,229
down €5,229 (-100%), from €5,229 to €0
Income statement
- Staff costs -€6,480
down €6,480 (-14.9%), from €43,433 to €36,953
- Depreciation +€5,490
up €5,490 (+48.3%), from €11,359 to €16,849
- Other operating charges -€2,706
down €2,706 (-90.2%), from €2,999 to €293
- Gross operating margin -€2,209
down €2,209 (-2.5%), from €87,441 to €85,232
- Financial income -€918
down €918 (-41.3%), from €2,220 to €1,302
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
€19,894
Gross operating margin
-€2,209
Staff costs
+€6,480
Depreciation
-€5,490
Other operating charges
+€2,706
Financial income
-€918
Financial charges
+€262
Taxes
+€159
Result 2025
€20,885
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
+€31,434
Investment
-€862
Financing
-€6,465
Cash 2024
€199,874
From operations (derived)
+€31,434
Net result for the year
+€20,885
Depreciation
+€16,849
Receivables after one year
+€10,000
Stocks and contracts
+€676
Receivables within one year
-€1,663
Deferred charges and accrued income
-€751
Trade debts
-€7,486
Tax, wage and social debts
-€878
Other debts
-€6,199
Investment (derived)
-€862
Investment in fixed assets (net)
-€862
Financing
-€6,465
Debts after one year
-€5,229
Current portion of long-term debt
-€1,235
Cash 2025
€223,981
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €302,207 | €302,065 | -€142 | 0.0% |
| Fixed assets | 21/28 | €47,134 | €31,147 | -€15,987 | -33.9% |
| Tangible fixed assets | 22/27 | €46,634 | €30,647 | -€15,987 | -34.3% |
| Land and buildings | 22 | €2,835 | €2,669 | -€166 | -5.9% |
| Plant, machinery and equipment | 23 | €968 | €341 | -€627 | -64.7% |
| Furniture and vehicles | 24 | €38,373 | €24,660 | -€13,712 | -35.7% |
| Other tangible fixed assets | 26 | €4,458 | €2,976 | -€1,482 | -33.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €255,073 | €270,918 | +€15,845 | +6.2% |
| Amounts receivable after more than one year | 29 | €30,500 | €20,500 | -€10,000 | -32.8% |
| Other amounts receivable | 291 | €30,500 | €20,500 | -€10,000 | -32.8% |
| Stocks and contracts in progress | 3 | €1,388 | €712 | -€676 | -48.7% |
| Stocks | 30/36 | €1,388 | €712 | -€676 | -48.7% |
| Amounts receivable within one year | 40/41 | €18,000 | €19,663 | +€1,663 | +9.2% |
| Other amounts receivable | 41 | €18,000 | €19,663 | +€1,663 | +9.2% |
| Cash at bank and in hand | 54/58 | €199,874 | €223,981 | +€24,107 | +12.1% |
| Deferred charges and accrued income | 490/1 | €5,311 | €6,062 | +€751 | +14.1% |
| Total equity and liabilities | 10/49 | €302,207 | €302,065 | -€142 | 0.0% |
| Equity | 10/15 | €254,424 | €275,309 | +€20,885 | +8.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €231,680 | €252,565 | +€20,885 | +9.0% |
| Distributable reserves | 133 | €231,680 | €252,565 | +€20,885 | +9.0% |
| Profit (loss) carried forward | 14 | €4,193 | €4,193 | = | 0.0% |
| Amounts payable | 17/49 | €47,783 | €26,756 | -€21,027 | -44.0% |
| Amounts payable after more than one year | 17 | €5,229 | €0 | -€5,229 | -100% |
| Financial debts | 170/4 | €5,229 | €0 | -€5,229 | -100% |
| Amounts payable within one year | 42/48 | €42,554 | €26,756 | -€15,798 | -37.1% |
| Current portion of amounts payable after more than one year | 42 | €6,465 | €5,229 | -€1,235 | -19.1% |
| Trade debts | 44 | €8,971 | €1,485 | -€7,486 | -83.4% |
| Suppliers | 440/4 | €8,971 | €1,485 | -€7,486 | -83.4% |
| Taxes, remuneration and social security | 45 | €20,237 | €19,359 | -€878 | -4.3% |
| Taxes | 450/3 | €17,268 | €17,518 | +€251 | +1.5% |
| Remuneration and social security | 454/9 | €2,970 | €1,841 | -€1,128 | -38.0% |
| Other amounts payable | 47/48 | €6,881 | €682 | -€6,199 | -90.1% |
| Remuneration, social security and pensions | 62 | €43,433 | €36,953 | -€6,480 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,359 | €16,849 | +€5,490 | +48.3% |
| Other operating charges | 640/8 | €2,999 | €293 | -€2,706 | -90.2% |
| Gross operating margin | 9900 | €87,441 | €85,232 | -€2,209 | -2.5% |
| Operating profit (loss) | 9901 | €29,650 | €31,137 | +€1,487 | +5.0% |
| Financial income | 75/76B | €2,220 | €1,302 | -€918 | -41.3% |
| Recurring financial income | 75 | €2,220 | €1,302 | -€918 | -41.3% |
| Financial charges | 65/66B | €2,418 | €2,156 | -€262 | -10.8% |
| Recurring financial charges | 65 | €2,418 | €2,156 | -€262 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €29,451 | €30,282 | +€831 | +2.8% |
| Income taxes | 67/77 | €9,557 | €9,397 | -€159 | -1.7% |
| Profit (loss) for the period | 9904 | €19,894 | €20,885 | +€991 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,894 | €20,885 | +€991 | +5.0% |
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 7 November 2026 via checked.be.