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Giemiled: 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

Giemiled

BE 0775.466.302
NACE 56.111, Full-service restaurants
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€95,643
2023 · -€104,100+€8,456
Equity
-€269,772
2023 · -€174,128-€95,643
Cash
€3,926
2023 · €1,143+€2,783
Balance sheet total
€242,563
2023 · €247,506-€4,943

Largest movements

2023 to 2024
Assets
  • Receivables within one year -€41,158

    down €41,158 (-64.0%), from €64,300 to €23,142

    of which Other amounts receivable: -€51,911

  • Tangible fixed assets +€39,710

    up €39,710 (+24.7%), from €161,083 to €200,793

    of which Land and buildings: +€51,975

  • Stocks and contracts -€4,037

    down €4,037 (-42.8%), from €9,431 to €5,394

  • Cash +€2,783

    up €2,783 (+243.4%), from €1,143 to €3,926

    mainly Trade debts (+€74,108) and Receivables within one year (+€41,158)

Equity and liabilities
  • Profit (loss) carried forward -€95,643

    down €95,643 (-38.4%), from -€249,128 to -€344,772

  • Trade debts +€74,108

    up €74,108 (+74.0%), from €100,185 to €174,294

  • Other debts +€40,000

    up €40,000 (+25.0%), from €160,000 to €200,000

  • Debts after one year -€35,082

    down €35,082 (-34.8%), from €100,829 to €65,747

  • Accrued charges and deferred income +€6,000

    new in 2024: €6,000

Income statement
  • Staff costs -€18,828

    down €18,828 (-13.7%), from €137,747 to €118,920

  • Depreciation +€12,018

    up €12,018 (+42.5%), from €28,277 to €40,296

  • Gross operating margin +€1,491

    up €1,491 (+2.3%), from €65,649 to €67,140

  • Financial charges -€831

    down €831 (-16.3%), from €5,107 to €4,275

From the 2023 result to the 2024 result

effect on the 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 2023 -€104,100
Gross operating margin +€1,491
Staff costs +€18,828
Depreciation -€12,018
Other operating charges -€182
Financial income -€516
Financial charges +€831
Taxes +€22
Result 2024 -€95,643

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€111,343
Investment -€78,088
Financing -€30,472
Cash 2023 €1,143
Net result for the year -€95,643
Depreciation +€40,296
Stocks and contracts +€4,037
Receivables within one year +€41,158
Deferred charges and accrued income +€323
Trade debts +€74,108
Tax, wage and social debts +€137
Advances received +€927
Other debts +€40,000
Accrued charges and deferred income +€6,000
Investment in fixed assets (net) -€78,088
Debts after one year -€35,082
Current portion of long-term debt +€3,439
Short-term financial debts +€1,172
Cash 2024 €3,926
Every line side by side 48 lines
Line Code 2023 2024 Change %
Total assets 20/58 €247,506 €242,563 -€4,943 -2.0%
Fixed assets 21/28 €167,100 €204,892 +€37,792 +22.6%
Intangible fixed assets 21 €6,017 €4,100 -€1,918 -31.9%
Tangible fixed assets 22/27 €161,083 €200,793 +€39,710 +24.7%
Land and buildings 22 - €51,975 +€51,975
Plant, machinery and equipment 23 €40,815 €40,061 -€754 -1.8%
Furniture and vehicles 24 €10,529 €12,554 +€2,025 +19.2%
Other tangible fixed assets 26 €109,739 €96,203 -€13,536 -12.3%
Current assets 29/58 €80,406 €37,671 -€42,735 -53.1%
Stocks and contracts in progress 3 €9,431 €5,394 -€4,037 -42.8%
Stocks 30/36 €9,431 €5,394 -€4,037 -42.8%
Amounts receivable within one year 40/41 €64,300 €23,142 -€41,158 -64.0%
Trade receivables 40 €691 €11,444 +€10,753 +1556.3%
Other amounts receivable 41 €63,609 €11,698 -€51,911 -81.6%
Cash at bank and in hand 54/58 €1,143 €3,926 +€2,783 +243.4%
Deferred charges and accrued income 490/1 €5,531 €5,209 -€323 -5.8%
Total equity and liabilities 10/49 €247,506 €242,563 -€4,943 -2.0%
Equity 10/15 -€174,128 -€269,772 -€95,643 -54.9%
Contributions 10/11 €75,000 €75,000 = 0.0%
Profit (loss) carried forward 14 -€249,128 -€344,772 -€95,643 -38.4%
Amounts payable 17/49 €421,634 €512,334 +€90,700 +21.5%
Amounts payable after more than one year 17 €100,829 €65,747 -€35,082 -34.8%
Financial debts 170/4 €100,829 €65,747 -€35,082 -34.8%
Amounts payable within one year 42/48 €320,805 €440,588 +€119,783 +37.3%
Current portion of amounts payable after more than one year 42 €34,542 €37,981 +€3,439 +10.0%
Financial debts 43 €1,300 €2,471 +€1,172 +90.1%
Credit institutions 430/8 €1,300 €2,471 +€1,172 +90.1%
Trade debts 44 €100,185 €174,294 +€74,108 +74.0%
Suppliers 440/4 €100,185 €174,294 +€74,108 +74.0%
Advances received on contracts in progress 46 €2,580 €3,507 +€927 +35.9%
Taxes, remuneration and social security 45 €22,197 €22,334 +€137 +0.6%
Taxes 450/3 €6,263 €9,147 +€2,884 +46.0%
Remuneration and social security 454/9 €15,935 €13,188 -€2,747 -17.2%
Other amounts payable 47/48 €160,000 €200,000 +€40,000 +25.0%
Accrued charges and deferred income 492/3 - €6,000 +€6,000
Remuneration, social security and pensions 62 €137,747 €118,920 -€18,828 -13.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €28,277 €40,296 +€12,018 +42.5%
Other operating charges 640/8 €1,186 €1,368 +€182 +15.4%
Gross operating margin 9900 €65,649 €67,140 +€1,491 +2.3%
Operating profit (loss) 9901 -€101,562 -€93,443 +€8,119 +8.0%
Financial income 75/76B €2,951 €2,435 -€516 -17.5%
Recurring financial income 75 €2,951 €2,435 -€516 -17.5%
Financial charges 65/66B €5,107 €4,275 -€831 -16.3%
Recurring financial charges 65 €5,107 €4,275 -€831 -16.3%
Profit (loss) for the period before taxes 9903 -€103,718 -€95,284 +€8,434 +8.1%
Income taxes 67/77 €382 €360 -€22 -5.8%
Profit (loss) for the period 9904 -€104,100 -€95,643 +€8,456 +8.1%
Profit (loss) for the period to be appropriated 9905 -€104,100 -€95,643 +€8,456 +8.1%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.