HET ZONNEKE: what changed
Two financial 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
HET ZONNEKE
NACE 56.301, Cafés and bars
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€68,554
2024 · €30,272+€38,282
Equity
€375,090
2024 · €306,536+€68,554
Cash
€64,900
2024 · €40,353+€24,548
Balance sheet total
€819,617
2024 · €802,773+€16,844
Largest movements
Assets
- Tangible fixed assets -€60,675
down €60,675 (-8.2%), from €737,747 to €677,073
of which Land and buildings: -€51,944
- Receivables after one year +€48,898
new in 2025: €48,898
- Cash +€24,548
up €24,548 (+60.8%), from €40,353 to €64,900
mainly Depreciation (+€91,159) and Net result for the year (+€68,554)
Equity and liabilities
- Profit (loss) carried forward +€68,554
up €68,554 (+36.5%), from €187,687 to €256,241
- Debts after one year -€60,482
down €60,482 (-20.0%), from €302,073 to €241,591
Income statement
- Gross operating margin +€48,818
up €48,818 (+11.8%), from €414,364 to €463,182
- Staff costs +€7,105
up €7,105 (+2.9%), from €248,981 to €256,086
- Taxes +€6,375
new in 2025: €6,375
- Financial charges -€4,655
down €4,655 (-14.4%), from €32,406 to €27,751
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
€30,272
Gross operating margin
+€48,818
Staff costs
-€7,105
Depreciation
+€59
Other operating charges
-€1,790
Financial income
+€20
Financial charges
+€4,655
Taxes
-€6,375
Result 2025
€68,554
raises the resultlowers the result
Derived cash bridge
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
+€117,992
Investment
-€30,484
Financing
-€62,960
Cash 2024
€40,353
From operations (derived)
+€117,992
Net result for the year
+€68,554
Depreciation
+€91,159
Receivables after one year
-€48,898
Stocks and contracts
-€4,964
Receivables within one year
+€1,846
Deferred charges and accrued income
-€956
Trade debts
+€6,838
Tax, wage and social debts
+€6,006
Other debts
+€4,560
Accrued charges and deferred income
-€6,153
Investment (derived)
-€30,484
Investment in fixed assets (net)
-€30,484
Financing
-€62,960
Debts after one year
-€60,482
Current portion of long-term debt
+€4,808
Short-term financial debts
-€7,287
Cash 2025
€64,900
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €802,773 | €819,617 | +€16,844 | +2.1% |
| Fixed assets | 21/28 | €740,947 | €680,273 | -€60,675 | -8.2% |
| Tangible fixed assets | 22/27 | €737,747 | €677,073 | -€60,675 | -8.2% |
| Land and buildings | 22 | €680,517 | €628,574 | -€51,944 | -7.6% |
| Plant, machinery and equipment | 23 | €47,984 | €36,972 | -€11,011 | -22.9% |
| Furniture and vehicles | 24 | €4,312 | €8,237 | +€3,925 | +91.0% |
| Leasing and similar rights | 25 | €4,934 | €3,289 | -€1,645 | -33.3% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €61,825 | €139,344 | +€77,519 | +125% |
| Amounts receivable after more than one year | 29 | - | €48,898 | +€48,898 | |
| Other amounts receivable | 291 | - | €48,898 | +€48,898 | |
| Stocks and contracts in progress | 3 | €3,050 | €8,014 | +€4,964 | +163% |
| Stocks | 30/36 | €3,050 | €8,014 | +€4,964 | +163% |
| Amounts receivable within one year | 40/41 | €18,423 | €16,576 | -€1,846 | -10.0% |
| Trade receivables | 40 | - | €5,464 | +€5,464 | |
| Other amounts receivable | 41 | €18,423 | €11,113 | -€7,310 | -39.7% |
| Cash at bank and in hand | 54/58 | €40,353 | €64,900 | +€24,548 | +60.8% |
| Deferred charges and accrued income | 490/1 | €0 | €956 | +€956 | |
| Total equity and liabilities | 10/49 | €802,773 | €819,617 | +€16,844 | +2.1% |
| Equity | 10/15 | €306,536 | €375,090 | +€68,554 | +22.4% |
| Contributions | 10/11 | €72,600 | €72,600 | = | 0.0% |
| Reserves | 13 | €46,248 | €46,248 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €42,248 | €42,248 | = | 0.0% |
| Profit (loss) carried forward | 14 | €187,687 | €256,241 | +€68,554 | +36.5% |
| Amounts payable | 17/49 | €496,237 | €444,528 | -€51,709 | -10.4% |
| Amounts payable after more than one year | 17 | €302,073 | €241,591 | -€60,482 | -20.0% |
| Financial debts | 170/4 | €302,073 | €241,591 | -€60,482 | -20.0% |
| Amounts payable within one year | 42/48 | €188,011 | €202,937 | +€14,926 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €98,061 | €102,870 | +€4,808 | +4.9% |
| Financial debts | 43 | €10,111 | €2,825 | -€7,287 | -72.1% |
| Credit institutions | 430/8 | €10,111 | €2,825 | -€7,287 | -72.1% |
| Trade debts | 44 | €27,506 | €34,344 | +€6,838 | +24.9% |
| Suppliers | 440/4 | €27,506 | €34,344 | +€6,838 | +24.9% |
| Taxes, remuneration and social security | 45 | €51,769 | €57,775 | +€6,006 | +11.6% |
| Taxes | 450/3 | €18,737 | €18,296 | -€442 | -2.4% |
| Remuneration and social security | 454/9 | €33,032 | €39,479 | +€6,447 | +19.5% |
| Other amounts payable | 47/48 | €563 | €5,123 | +€4,560 | +810% |
| Accrued charges and deferred income | 492/3 | €6,153 | €0 | -€6,153 | -100% |
| Non-recurring operating income | 76A | €413 | €0 | -€413 | -100% |
| Remuneration, social security and pensions | 62 | €248,981 | €256,086 | +€7,105 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,218 | €91,159 | -€59 | -0.1% |
| Other operating charges | 640/8 | €12,696 | €14,486 | +€1,790 | +14.1% |
| Gross operating margin | 9900 | €414,364 | €463,182 | +€48,818 | +11.8% |
| Operating profit (loss) | 9901 | €61,469 | €101,452 | +€39,982 | +65.0% |
| Financial income | 75/76B | €1,208 | €1,229 | +€20 | +1.7% |
| Recurring financial income | 75 | €1,208 | €1,229 | +€20 | +1.7% |
| Financial charges | 65/66B | €32,406 | €27,751 | -€4,655 | -14.4% |
| Recurring financial charges | 65 | €32,406 | €27,751 | -€4,655 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €30,272 | €74,929 | +€44,657 | +148% |
| Income taxes | 67/77 | - | €6,375 | +€6,375 | |
| Profit (loss) for the period | 9904 | €30,272 | €68,554 | +€38,282 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €30,272 | €68,554 | +€38,282 | +126% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.