IMMAGRI K: 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
IMMAGRI K
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,344
2024 · €47,000-€39,656
Equity
€63,502
2024 · €56,158+€7,344
Cash
€29,596
2024 · €34,869-€5,273
Balance sheet total
€697,162
2024 · €715,978-€18,816
Largest movements
Assets
- Tangible fixed assets -€14,032
down €14,032 (-3.9%), from €358,067 to €344,035
of which Furniture and vehicles: -€8,196
Equity and liabilities
- Debts after one year -€35,489
down €35,489 (-8.3%), from €426,794 to €391,305
- Tax, wage and social debts +€9,634
up €9,634 (+37.9%), from €25,416 to €35,050
of which Taxes: +€6,452
- Profit (loss) carried forward +€7,344
up €7,344 (+3.2%), from -€229,216 to -€221,872
Income statement
- Turnover -€681,977
no longer reported in 2025 (was €681,977)
- Purchases and services -€446,533
no longer reported in 2025 (was €446,533)
- Staff costs +€45,601
up €45,601 (+28.9%), from €157,907 to €203,508
- Taxes +€8,384
up €8,384 (+2428.2%), from €345 to €8,730
- Depreciation -€7,609
down €7,609 (-29.7%), from €25,658 to €18,049
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
€47,000
Gross operating margin
+€5,897
Staff costs
-€45,601
Depreciation
+€7,609
Other operating charges
+€936
Financial income
-€1,509
Financial charges
+€1,396
Taxes
-€8,384
Result 2025
€7,344
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
+€36,439
Investment
-€4,017
Financing
-€37,695
Cash 2024
€34,869
From operations (derived)
+€36,439
Net result for the year
+€7,344
Depreciation
+€18,049
Stocks and contracts
-€501
Receivables within one year
-€1,448
Deferred charges and accrued income
+€1,461
Trade debts
-€750
Tax, wage and social debts
+€9,634
Other debts
+€2,741
Accrued charges and deferred income
-€90
Investment (derived)
-€4,017
Investment in fixed assets (net)
-€4,017
Financing
-€37,695
Debts after one year
-€35,489
Current portion of long-term debt
-€2,206
Cash 2025
€29,596
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €715,978 | €697,162 | -€18,816 | -2.6% |
| Fixed assets | 21/28 | €358,067 | €344,035 | -€14,032 | -3.9% |
| Tangible fixed assets | 22/27 | €358,067 | €344,035 | -€14,032 | -3.9% |
| Land and buildings | 22 | €338,420 | €331,944 | -€6,476 | -1.9% |
| Plant, machinery and equipment | 23 | €4,947 | €5,587 | +€639 | +12.9% |
| Furniture and vehicles | 24 | €14,700 | €6,504 | -€8,196 | -55.8% |
| Current assets | 29/58 | €357,911 | €353,127 | -€4,784 | -1.3% |
| Stocks and contracts in progress | 3 | €25,226 | €25,727 | +€501 | +2.0% |
| Stocks | 30/36 | €25,226 | €25,727 | +€501 | +2.0% |
| Amounts receivable within one year | 40/41 | €294,770 | €296,219 | +€1,448 | +0.5% |
| Trade receivables | 40 | €999 | €0 | -€999 | -100.0% |
| Other amounts receivable | 41 | €293,771 | €296,219 | +€2,447 | +0.8% |
| Cash at bank and in hand | 54/58 | €34,869 | €29,596 | -€5,273 | -15.1% |
| Deferred charges and accrued income | 490/1 | €3,046 | €1,585 | -€1,461 | -48.0% |
| Total equity and liabilities | 10/49 | €715,978 | €697,162 | -€18,816 | -2.6% |
| Equity | 10/15 | €56,158 | €63,502 | +€7,344 | +13.1% |
| Contributions | 10/11 | €202,500 | €202,500 | = | 0.0% |
| Capital | 10 | €202,500 | €202,500 | = | 0.0% |
| Issued capital | 100 | €202,500 | €202,500 | = | 0.0% |
| Revaluation surpluses | 12 | €42,000 | €42,000 | = | 0.0% |
| Reserves | 13 | €40,875 | €40,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,725 | €2,725 | = | 0.0% |
| Legal reserve | 130 | €2,725 | €2,725 | = | 0.0% |
| Distributable reserves | 133 | €38,149 | €38,149 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€229,216 | -€221,872 | +€7,344 | +3.2% |
| Amounts payable | 17/49 | €659,819 | €633,659 | -€26,160 | -4.0% |
| Amounts payable after more than one year | 17 | €426,794 | €391,305 | -€35,489 | -8.3% |
| Financial debts | 170/4 | €426,794 | €391,305 | -€35,489 | -8.3% |
| Amounts payable within one year | 42/48 | €232,935 | €242,354 | +€9,419 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €40,756 | €38,550 | -€2,206 | -5.4% |
| Trade debts | 44 | €27,847 | €27,098 | -€750 | -2.7% |
| Suppliers | 440/4 | €27,847 | €27,098 | -€750 | -2.7% |
| Taxes, remuneration and social security | 45 | €25,416 | €35,050 | +€9,634 | +37.9% |
| Taxes | 450/3 | €2,732 | €9,184 | +€6,452 | +236.2% |
| Remuneration and social security | 454/9 | €22,684 | €25,866 | +€3,182 | +14.0% |
| Other amounts payable | 47/48 | €138,916 | €141,656 | +€2,741 | +2.0% |
| Accrued charges and deferred income | 492/3 | €90 | €0 | -€90 | -100.0% |
| Turnover | 70 | €681,977 | - | -€681,977 | |
| Goods, raw materials, services and sundry goods | 60/61 | €446,533 | - | -€446,533 | |
| Remuneration, social security and pensions | 62 | €157,907 | €203,508 | +€45,601 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,658 | €18,049 | -€7,609 | -29.7% |
| Other operating charges | 640/8 | €7,223 | €6,287 | -€936 | -13.0% |
| Gross operating margin | 9900 | €248,220 | €254,117 | +€5,897 | +2.4% |
| Operating profit (loss) | 9901 | €57,432 | €26,273 | -€31,159 | -54.3% |
| Financial income | 75/76B | €14,422 | €12,914 | -€1,509 | -10.5% |
| Recurring financial income | 75 | €14,422 | €12,914 | -€1,509 | -10.5% |
| Financial charges | 65/66B | €24,509 | €23,113 | -€1,396 | -5.7% |
| Recurring financial charges | 65 | €24,509 | €23,113 | -€1,396 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €47,345 | €16,074 | -€31,272 | -66.0% |
| Income taxes | 67/77 | €345 | €8,730 | +€8,384 | +2428.2% |
| Profit (loss) for the period | 9904 | €47,000 | €7,344 | -€39,656 | -84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,000 | €7,344 | -€39,656 | -84.4% |
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 8 October 2026 via checked.be.