IN HEAVEN: what changed
What changed
IN HEAVEN
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
-€16,071
2024 · -€3,276-€12,795
Equity
-€13,594
2024 · €2,477-€16,071
Cash
€12,328
2024 · €19,382-€7,054
Balance sheet total
€69,828
2024 · €89,151-€19,323
Largest movements
Assets
- Tangible fixed assets -€13,757
down €13,757 (-24.5%), from €56,187 to €42,430
of which Leasing and similar rights: -€7,818
- Cash -€7,054
down €7,054 (-36.4%), from €19,382 to €12,328
mainly Net result for the year (-€16,071) and Debts after one year (-€6,714)
- Receivables within one year +€1,942
up €1,942 (+52.2%), from €3,719 to €5,661
of which Trade receivables: +€2,361
Equity and liabilities
- Profit (loss) carried forward -€16,071
down €16,071 (-98.8%), from -€16,267 to -€32,338
- Debts after one year -€6,714
down €6,714 (-40.8%), from €16,449 to €9,735
- Trade debts +€3,874
up €3,874 (+8.9%), from €43,481 to €47,355
Income statement
- Gross operating margin -€18,472
down €18,472 (-20.2%), from €91,423 to €72,951
- Staff costs -€5,444
down €5,444 (-7.0%), from €77,767 to €72,323
- Other operating charges -€1,621
down €1,621 (-47.5%), from €3,410 to €1,789
- Depreciation +€1,441
up €1,441 (+11.7%), from €12,316 to €13,757
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
-€3,276
Gross operating margin
-€18,472
Staff costs
+€5,444
Depreciation
-€1,441
Other operating charges
+€1,621
Financial income
-€90
Financial charges
+€112
Taxes
+€31
Result 2025
-€16,071
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
-€597
Investment
€0
Financing
-€6,457
Cash 2024
€19,382
From operations (derived)
-€597
Net result for the year
-€16,071
Depreciation
+€13,757
Stocks and contracts
+€219
Receivables within one year
-€1,942
Deferred charges and accrued income
+€235
Trade debts
+€3,874
Tax, wage and social debts
-€427
Accrued charges and deferred income
-€242
Financing
-€6,457
Debts after one year
-€6,714
Current portion of long-term debt
+€257
Cash 2025
€12,328
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,151 | €69,828 | -€19,323 | -21.7% |
| Fixed assets | 21/28 | €56,587 | €42,830 | -€13,757 | -24.3% |
| Tangible fixed assets | 22/27 | €56,187 | €42,430 | -€13,757 | -24.5% |
| Plant, machinery and equipment | 23 | €10,746 | €7,415 | -€3,331 | -31.0% |
| Furniture and vehicles | 24 | €336 | €80 | -€256 | -76.2% |
| Leasing and similar rights | 25 | €32,918 | €25,100 | -€7,818 | -23.7% |
| Other tangible fixed assets | 26 | €12,187 | €9,835 | -€2,352 | -19.3% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €32,564 | €26,998 | -€5,566 | -17.1% |
| Stocks and contracts in progress | 3 | €8,416 | €8,197 | -€219 | -2.6% |
| Stocks | 30/36 | €8,416 | €8,197 | -€219 | -2.6% |
| Amounts receivable within one year | 40/41 | €3,719 | €5,661 | +€1,942 | +52.2% |
| Trade receivables | 40 | €1,864 | €4,225 | +€2,361 | +127% |
| Other amounts receivable | 41 | €1,855 | €1,436 | -€419 | -22.6% |
| Cash at bank and in hand | 54/58 | €19,382 | €12,328 | -€7,054 | -36.4% |
| Deferred charges and accrued income | 490/1 | €1,047 | €812 | -€235 | -22.4% |
| Total equity and liabilities | 10/49 | €89,151 | €69,828 | -€19,323 | -21.7% |
| Equity | 10/15 | €2,477 | -€13,594 | -€16,071 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €144 | €144 | = | 0.0% |
| Distributable reserves | 133 | €144 | €144 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,267 | -€32,338 | -€16,071 | -98.8% |
| Amounts payable | 17/49 | €86,674 | €83,422 | -€3,252 | -3.8% |
| Amounts payable after more than one year | 17 | €16,449 | €9,735 | -€6,714 | -40.8% |
| Financial debts | 170/4 | €16,449 | €9,735 | -€6,714 | -40.8% |
| Amounts payable within one year | 42/48 | €69,733 | €73,437 | +€3,704 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €6,458 | €6,715 | +€257 | +4.0% |
| Trade debts | 44 | €43,481 | €47,355 | +€3,874 | +8.9% |
| Suppliers | 440/4 | €43,481 | €47,355 | +€3,874 | +8.9% |
| Taxes, remuneration and social security | 45 | €19,794 | €19,367 | -€427 | -2.2% |
| Taxes | 450/3 | €4,956 | €4,459 | -€497 | -10.0% |
| Remuneration and social security | 454/9 | €14,838 | €14,908 | +€70 | +0.5% |
| Accrued charges and deferred income | 492/3 | €492 | €250 | -€242 | -49.2% |
| Remuneration, social security and pensions | 62 | €77,767 | €72,323 | -€5,444 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,316 | €13,757 | +€1,441 | +11.7% |
| Other operating charges | 640/8 | €3,410 | €1,789 | -€1,621 | -47.5% |
| Gross operating margin | 9900 | €91,423 | €72,951 | -€18,472 | -20.2% |
| Operating profit (loss) | 9901 | -€2,070 | -€14,918 | -€12,848 | -621% |
| Financial income | 75/76B | €91 | €1 | -€90 | -98.9% |
| Recurring financial income | 75 | €91 | €1 | -€90 | -98.9% |
| Financial charges | 65/66B | €1,111 | €999 | -€112 | -10.1% |
| Recurring financial charges | 65 | €1,111 | €999 | -€112 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,090 | -€15,916 | -€12,826 | -415% |
| Income taxes | 67/77 | €186 | €155 | -€31 | -16.7% |
| Profit (loss) for the period | 9904 | -€3,276 | -€16,071 | -€12,795 | -391% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,276 | -€16,071 | -€12,795 | -391% |
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 6 November 2026 via checked.be.