GORIK: 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
GORIK
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€16,663
2024 · €28,535-€11,872
Equity
€332,730
2024 · €316,066+€16,663
Cash
€3,114
2024 · €3,269-€155
Balance sheet total
€525,329
2024 · €535,299-€9,969
Largest movements
Assets
- Tangible fixed assets -€13,803
down €13,803 (-2.7%), from €517,590 to €503,787
of which Land and buildings: -€15,774
Equity and liabilities
- Debts after one year -€26,476
down €26,476 (-15.3%), from €173,411 to €146,934
- Profit (loss) carried forward +€16,663
up €16,663 (+14.6%), from -€114,196 to -€97,533
Income statement
- Gross operating margin -€8,438
down €8,438 (-11.3%), from €74,546 to €66,107
- Taxes +€4,896
up €4,896 (+680.8%), from €719 to €5,615
- Financial charges -€1,600
down €1,600 (-17.3%), from €9,240 to €7,640
- Depreciation -€1,390
down €1,390 (-6.2%), from €22,308 to €20,918
- Staff costs +€1,338
up €1,338 (+13.0%), from €10,283 to €11,621
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
€28,535
Gross operating margin
-€8,438
Staff costs
-€1,338
Depreciation
+€1,390
Other operating charges
-€140
Financial income
-€50
Financial charges
+€1,600
Taxes
-€4,896
Result 2025
€16,663
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
+€34,078
Investment
-€7,162
Financing
-€27,071
Cash 2024
€3,269
From operations (derived)
+€34,078
Net result for the year
+€16,663
Depreciation
+€20,918
Stocks and contracts
-€2,884
Receivables within one year
-€1,110
Smaller working-capital items
+€23
Tax, wage and social debts
-€1,225
Advances received
+€600
Other debts
+€1,022
Accrued charges and deferred income
+€71
Investment (derived)
-€7,162
Investment in fixed assets (net)
-€7,162
Financing
-€27,071
Debts after one year
-€26,476
Current portion of long-term debt
-€1,983
Short-term financial debts
+€1,389
Cash 2025
€3,114
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €535,299 | €525,329 | -€9,969 | -1.9% |
| Fixed assets | 21/28 | €518,087 | €504,332 | -€13,756 | -2.7% |
| Tangible fixed assets | 22/27 | €517,590 | €503,787 | -€13,803 | -2.7% |
| Land and buildings | 22 | €499,159 | €483,385 | -€15,774 | -3.2% |
| Plant, machinery and equipment | 23 | €2,595 | €2,573 | -€22 | -0.9% |
| Furniture and vehicles | 24 | €15,836 | €17,829 | +€1,993 | +12.6% |
| Financial fixed assets | 28 | €497 | €545 | +€47 | +9.5% |
| Current assets | 29/58 | €17,211 | €20,998 | +€3,786 | +22.0% |
| Stocks and contracts in progress | 3 | €4,189 | €7,074 | +€2,884 | +68.8% |
| Stocks | 30/36 | €4,189 | €7,074 | +€2,884 | +68.8% |
| Amounts receivable within one year | 40/41 | €8,021 | €9,131 | +€1,110 | +13.8% |
| Trade receivables | 40 | €8,021 | €7,245 | -€776 | -9.7% |
| Other amounts receivable | 41 | - | €1,886 | +€1,886 | |
| Cash at bank and in hand | 54/58 | €3,269 | €3,114 | -€155 | -4.7% |
| Deferred charges and accrued income | 490/1 | €1,732 | €1,678 | -€53 | -3.1% |
| Total equity and liabilities | 10/49 | €535,299 | €525,329 | -€9,969 | -1.9% |
| Equity | 10/15 | €316,066 | €332,730 | +€16,663 | +5.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €370,954 | €370,954 | = | 0.0% |
| Reserves | 13 | €40,716 | €40,716 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €40,716 | €40,716 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,196 | -€97,533 | +€16,663 | +14.6% |
| Amounts payable | 17/49 | €219,232 | €192,600 | -€26,633 | -12.1% |
| Amounts payable after more than one year | 17 | €173,411 | €146,934 | -€26,476 | -15.3% |
| Financial debts | 170/4 | €173,411 | €146,934 | -€26,476 | -15.3% |
| Amounts payable within one year | 42/48 | €45,628 | €45,400 | -€228 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €28,459 | €26,476 | -€1,983 | -7.0% |
| Financial debts | 43 | €0 | €1,389 | +€1,389 | |
| Credit institutions | 430/8 | €0 | €1,389 | +€1,389 | |
| Trade debts | 44 | €4,296 | €4,265 | -€31 | -0.7% |
| Suppliers | 440/4 | €4,296 | €4,265 | -€31 | -0.7% |
| Advances received on contracts in progress | 46 | - | €600 | +€600 | |
| Taxes, remuneration and social security | 45 | €6,328 | €5,104 | -€1,225 | -19.4% |
| Taxes | 450/3 | €3,699 | €2,564 | -€1,135 | -30.7% |
| Remuneration and social security | 454/9 | €2,630 | €2,540 | -€90 | -3.4% |
| Other amounts payable | 47/48 | €6,544 | €7,566 | +€1,022 | +15.6% |
| Accrued charges and deferred income | 492/3 | €194 | €265 | +€71 | +36.7% |
| Remuneration, social security and pensions | 62 | €10,283 | €11,621 | +€1,338 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,308 | €20,918 | -€1,390 | -6.2% |
| Other operating charges | 640/8 | €3,521 | €3,661 | +€140 | +4.0% |
| Gross operating margin | 9900 | €74,546 | €66,107 | -€8,438 | -11.3% |
| Operating profit (loss) | 9901 | €38,434 | €29,908 | -€8,526 | -22.2% |
| Financial income | 75/76B | €61 | €11 | -€50 | -82.3% |
| Recurring financial income | 75 | €61 | €11 | -€50 | -82.3% |
| Financial charges | 65/66B | €9,240 | €7,640 | -€1,600 | -17.3% |
| Recurring financial charges | 65 | €9,240 | €7,640 | -€1,600 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €29,255 | €22,278 | -€6,976 | -23.8% |
| Income taxes | 67/77 | €719 | €5,615 | +€4,896 | +680.8% |
| Profit (loss) for the period | 9904 | €28,535 | €16,663 | -€11,872 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,535 | €16,663 | -€11,872 | -41.6% |
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 5 October 2026 via checked.be.