INDIRA: what changed
What changed
INDIRA
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€383
2024 · €1,990-€1,608
Equity
€72,528
2024 · €72,145+€383
Cash
€23,199
2024 · €31,515-€8,316
Balance sheet total
€141,144
2024 · €147,323-€6,179
Largest movements
Assets
- Cash -€8,316
down €8,316 (-26.4%), from €31,515 to €23,199
mainly Trade debts (-€10,263) and Receivables within one year (-€6,255)
- Receivables within one year +€6,255
up €6,255 (+90.3%), from €6,931 to €13,186
of which Other amounts receivable: +€4,340
- Tangible fixed assets -€3,651
down €3,651 (-15.5%), from €23,528 to €19,877
of which Other tangible fixed assets: -€2,343
Equity and liabilities
- Trade debts -€10,263
down €10,263 (-15.6%), from €65,851 to €55,588
- Current portion of long-term debt +€2,379
up €2,379, from €0 to €2,379
Income statement
- Staff costs +€9,463
up €9,463 (+6.4%), from €148,231 to €157,695
- Gross operating margin +€8,839
up €8,839 (+5.5%), from €160,606 to €169,446
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
€1,990
Gross operating margin
+€8,839
Staff costs
-€9,463
Depreciation
-€770
Other operating charges
-€93
Financial income
+€244
Financial charges
-€364
Result 2025
€383
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
-€5,517
Investment
-€5,193
Financing
+€2,394
Cash 2024
€31,515
From operations (derived)
-€5,517
Net result for the year
+€383
Depreciation
+€8,843
Stocks and contracts
+€100
Receivables within one year
-€6,255
Deferred charges and accrued income
+€368
Trade debts
-€10,263
Tax, wage and social debts
+€1,007
Advances received
+€300
Investment (derived)
-€5,193
Investment in fixed assets (net)
-€5,193
Financing
+€2,394
Current portion of long-term debt
+€2,379
Short-term financial debts
+€15
Cash 2025
€23,199
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,323 | €141,144 | -€6,179 | -4.2% |
| Fixed assets | 21/28 | €23,528 | €19,877 | -€3,651 | -15.5% |
| Tangible fixed assets | 22/27 | €23,528 | €19,877 | -€3,651 | -15.5% |
| Plant, machinery and equipment | 23 | €12,931 | €12,985 | +€54 | +0.4% |
| Furniture and vehicles | 24 | €3,311 | €1,949 | -€1,362 | -41.1% |
| Other tangible fixed assets | 26 | €7,286 | €4,944 | -€2,343 | -32.1% |
| Current assets | 29/58 | €123,795 | €121,267 | -€2,528 | -2.0% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €7,300 | €7,200 | -€100 | -1.4% |
| Stocks | 30/36 | €7,300 | €7,200 | -€100 | -1.4% |
| Amounts receivable within one year | 40/41 | €6,931 | €13,186 | +€6,255 | +90.3% |
| Trade receivables | 40 | €1,766 | €3,682 | +€1,916 | +108% |
| Other amounts receivable | 41 | €5,165 | €9,505 | +€4,340 | +84.0% |
| Cash at bank and in hand | 54/58 | €31,515 | €23,199 | -€8,316 | -26.4% |
| Deferred charges and accrued income | 490/1 | €3,049 | €2,681 | -€368 | -12.1% |
| Total equity and liabilities | 10/49 | €147,323 | €141,144 | -€6,179 | -4.2% |
| Equity | 10/15 | €72,145 | €72,528 | +€383 | +0.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €47,900 | €47,900 | = | 0.0% |
| Distributable reserves | 133 | €47,900 | €47,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,755 | -€5,372 | +€383 | +6.6% |
| Amounts payable | 17/49 | €75,178 | €68,616 | -€6,562 | -8.7% |
| Amounts payable within one year | 42/48 | €75,178 | €68,616 | -€6,562 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €2,379 | +€2,379 | |
| Financial debts | 43 | - | €15 | +€15 | |
| Credit institutions | 430/8 | - | €15 | +€15 | |
| Trade debts | 44 | €65,851 | €55,588 | -€10,263 | -15.6% |
| Suppliers | 440/4 | €65,851 | €55,588 | -€10,263 | -15.6% |
| Advances received on contracts in progress | 46 | €1,197 | €1,497 | +€300 | +25.1% |
| Taxes, remuneration and social security | 45 | €8,130 | €9,137 | +€1,007 | +12.4% |
| Taxes | 450/3 | €378 | €1,195 | +€818 | +216% |
| Remuneration and social security | 454/9 | €7,752 | €7,942 | +€190 | +2.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €148,231 | €157,695 | +€9,463 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,073 | €8,843 | +€770 | +9.5% |
| Other operating charges | 640/8 | €2,973 | €3,066 | +€93 | +3.1% |
| Gross operating margin | 9900 | €160,606 | €169,446 | +€8,839 | +5.5% |
| Operating profit (loss) | 9901 | €1,330 | -€158 | -€1,488 | |
| Financial income | 75/76B | €2,191 | €2,435 | +€244 | +11.1% |
| Recurring financial income | 75 | €2,191 | €2,435 | +€244 | +11.1% |
| Financial charges | 65/66B | €1,530 | €1,894 | +€364 | +23.8% |
| Recurring financial charges | 65 | €1,530 | €1,894 | +€364 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €1,990 | €383 | -€1,608 | -80.8% |
| Profit (loss) for the period | 9904 | €1,990 | €383 | -€1,608 | -80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,990 | €383 | -€1,608 | -80.8% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 3 November 2026 via checked.be.