HET POMPHUIS: what changed
What changed
HET POMPHUIS
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€239,994
2024 · €109,923+€130,071
Equity
€602,713
2024 · €362,720+€239,994
Cash
€250,699
2024 · €265,052-€14,353
Balance sheet total
€3.0m
2024 · €3.2m-€179,945
Largest movements
Assets
- Tangible fixed assets -€283,935
down €283,935 (-10.9%), from €2.6m to €2.3m
of which Other tangible fixed assets: -€269,384
- Receivables within one year +€113,954
up €113,954 (+58.3%), from €195,311 to €309,265
of which Trade receivables: +€96,650
Equity and liabilities
- Accrued charges and deferred income -€322,857
down €322,857 (-27.3%), from €1.2m to €860,952
- Reserves +€239,994
up €239,994 (+69.7%), from €344,120 to €584,113
of which Distributable reserves: +€239,994
- Debts after one year -€140,503
down €140,503 (-21.5%), from €653,476 to €512,973
- Trade debts +€40,841
up €40,841 (+27.7%), from €147,502 to €188,343
Income statement
- Staff costs +€275,506
up €275,506 (+13.7%), from €2.0m to €2.3m
- Gross operating margin +€275,127
up €275,127 (+9.9%), from €2.8m to €3.0m
- Provisions -€189,038
down €189,038 (-100%), from €189,038 to €0
- Depreciation +€39,389
up €39,389 (+10.4%), from €378,652 to €418,041
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
€109,923
Gross operating margin
+€275,127
Staff costs
-€275,506
Depreciation
-€39,389
Provisions
+€189,038
Other operating charges
-€15,711
Financial income
+€426
Financial charges
-€3,999
Taxes
+€84
Result 2025
€239,994
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
+€260,512
Investment
-€133,413
Financing
-€141,452
Cash 2024
€265,052
From operations (derived)
+€260,512
Net result for the year
+€239,994
Depreciation
+€418,041
Stocks and contracts
-€3,500
Receivables within one year
-€113,954
Deferred charges and accrued income
-€1,582
Trade debts
+€40,841
Tax, wage and social debts
+€8,930
Advances received
-€5,400
Accrued charges and deferred income
-€322,857
Investment (derived)
-€133,413
Investment in fixed assets (net)
-€133,413
Financing
-€141,452
Debts after one year
-€140,503
Current portion of long-term debt
-€949
Cash 2025
€250,699
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,153,004 | €2,973,059 | -€179,945 | -5.7% |
| Fixed assets | 21/28 | €2,615,852 | €2,331,224 | -€284,628 | -10.9% |
| Intangible fixed assets | 21 | €2,891 | €2,198 | -€693 | -24.0% |
| Tangible fixed assets | 22/27 | €2,612,961 | €2,329,026 | -€283,935 | -10.9% |
| Plant, machinery and equipment | 23 | €84,751 | €70,199 | -€14,552 | -17.2% |
| Other tangible fixed assets | 26 | €2,528,210 | €2,258,826 | -€269,384 | -10.7% |
| Current assets | 29/58 | €537,152 | €641,835 | +€104,683 | +19.5% |
| Stocks and contracts in progress | 3 | €64,550 | €68,050 | +€3,500 | +5.4% |
| Stocks | 30/36 | €64,550 | €68,050 | +€3,500 | +5.4% |
| Amounts receivable within one year | 40/41 | €195,311 | €309,265 | +€113,954 | +58.3% |
| Trade receivables | 40 | €73,116 | €169,766 | +€96,650 | +132% |
| Other amounts receivable | 41 | €122,195 | €139,498 | +€17,303 | +14.2% |
| Cash at bank and in hand | 54/58 | €265,052 | €250,699 | -€14,353 | -5.4% |
| Deferred charges and accrued income | 490/1 | €12,239 | €13,821 | +€1,582 | +12.9% |
| Total equity and liabilities | 10/49 | €3,153,004 | €2,973,059 | -€179,945 | -5.7% |
| Equity | 10/15 | €362,720 | €602,713 | +€239,994 | +66.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €344,120 | €584,113 | +€239,994 | +69.7% |
| Tax-exempt reserves | 132 | €18,912 | €18,912 | = | 0.0% |
| Distributable reserves | 133 | €325,207 | €565,201 | +€239,994 | +73.8% |
| Provisions and deferred taxes | 16 | €189,038 | €189,038 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €189,038 | €189,038 | = | 0.0% |
| Other liabilities and charges | 164/5 | €189,038 | €189,038 | = | 0.0% |
| Amounts payable | 17/49 | €2,601,246 | €2,181,308 | -€419,939 | -16.1% |
| Amounts payable after more than one year | 17 | €653,476 | €512,973 | -€140,503 | -21.5% |
| Financial debts | 170/4 | €653,476 | €512,973 | -€140,503 | -21.5% |
| Amounts payable within one year | 42/48 | €763,961 | €807,383 | +€43,422 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €115,354 | €114,405 | -€949 | -0.8% |
| Financial debts | 43 | €60,000 | €60,000 | = | 0.0% |
| Credit institutions | 430/8 | €60,000 | €60,000 | = | 0.0% |
| Trade debts | 44 | €147,502 | €188,343 | +€40,841 | +27.7% |
| Suppliers | 440/4 | €147,502 | €188,343 | +€40,841 | +27.7% |
| Advances received on contracts in progress | 46 | €5,400 | €0 | -€5,400 | -100% |
| Taxes, remuneration and social security | 45 | €255,705 | €264,634 | +€8,930 | +3.5% |
| Taxes | 450/3 | €57,188 | €61,486 | +€4,297 | +7.5% |
| Remuneration and social security | 454/9 | €198,516 | €203,149 | +€4,632 | +2.3% |
| Other amounts payable | 47/48 | €180,000 | €180,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,183,810 | €860,952 | -€322,857 | -27.3% |
| Non-recurring operating income | 76A | €372,857 | €322,857 | -€50,000 | -13.4% |
| Remuneration, social security and pensions | 62 | €2,006,139 | €2,281,644 | +€275,506 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €378,652 | €418,041 | +€39,389 | +10.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €189,038 | €0 | -€189,038 | -100% |
| Other operating charges | 640/8 | €4,454 | €20,164 | +€15,711 | +353% |
| Gross operating margin | 9900 | €2,773,860 | €3,048,987 | +€275,127 | +9.9% |
| Operating profit (loss) | 9901 | €195,578 | €329,137 | +€133,559 | +68.3% |
| Financial income | 75/76B | €28 | €453 | +€426 | +1,540% |
| Recurring financial income | 75 | €28 | €453 | +€426 | +1,540% |
| Financial charges | 65/66B | €85,675 | €89,674 | +€3,999 | +4.7% |
| Recurring financial charges | 65 | €85,675 | €89,674 | +€3,999 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €109,930 | €239,916 | +€129,986 | +118% |
| Income taxes | 67/77 | €7 | -€78 | -€84 | |
| Profit (loss) for the period | 9904 | €109,923 | €239,994 | +€130,071 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €109,923 | €239,994 | +€130,071 | +118% |
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 4 November 2026 via checked.be.