l'inéviTable: 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
l'inéviTable
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,898
2024 · €480+€2,418
Equity
€155,038
2024 · €152,140+€2,898
Cash
€2,826
2024 · €3,926-€1,100
Balance sheet total
€244,809
2024 · €235,908+€8,901
Largest movements
Assets
- Tangible fixed assets +€10,460
up €10,460 (+10.9%), from €95,758 to €106,218
of which Furniture and vehicles: +€7,294
- Deferred charges and accrued income -€3,353
down €3,353 (-35.9%), from €9,347 to €5,993
Equity and liabilities
- Tax, wage and social debts -€7,043
down €7,043 (-16.8%), from €41,848 to €34,805
of which Remuneration and social security: -€6,033
- Current portion of long-term debt +€6,037
new in 2025: €6,037
- Debts after one year +€3,632
new in 2025: €3,632
- Short-term financial debts +€3,293
new in 2025: €3,293
- Profit (loss) carried forward +€2,898
up €2,898 (+5.2%), from €55,675 to €58,574
Income statement
- Staff costs +€10,070
up €10,070 (+5.5%), from €183,685 to €193,755
- Gross operating margin +€7,216
up €7,216 (+3.3%), from €221,079 to €228,296
- Depreciation -€5,005
down €5,005 (-21.6%), from €23,170 to €18,165
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
€480
Gross operating margin
+€7,216
Staff costs
-€10,070
Depreciation
+€5,005
Other operating charges
-€5
Other operating items
-€87
Financial income
+€234
Financial charges
+€434
Taxes
-€309
Result 2025
€2,898
raises the resultlowers the resultnot broken down further in the accounts
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
+€14,563
Investment
-€28,625
Financing
+€12,962
Cash 2024
€3,926
From operations (derived)
+€14,563
Net result for the year
+€2,898
Depreciation
+€18,165
Stocks and contracts
-€608
Receivables within one year
-€2,286
Deferred charges and accrued income
+€3,353
Trade debts
+€2,113
Tax, wage and social debts
-€7,043
Advances received
+€85
Other debts
-€2,114
Investment (derived)
-€28,625
Investment in fixed assets (net)
-€28,625
Financing
+€12,962
Debts after one year
+€3,632
Current portion of long-term debt
+€6,037
Short-term financial debts
+€3,293
Cash 2025
€2,826
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €235,908 | €244,809 | +€8,901 | +3.8% |
| Fixed assets | 21/28 | €96,318 | €106,778 | +€10,460 | +10.9% |
| Tangible fixed assets | 22/27 | €95,758 | €106,218 | +€10,460 | +10.9% |
| Plant, machinery and equipment | 23 | €13,019 | €10,154 | -€2,865 | -22.0% |
| Furniture and vehicles | 24 | €63,631 | €70,926 | +€7,294 | +11.5% |
| Other tangible fixed assets | 26 | €19,108 | €25,139 | +€6,031 | +31.6% |
| Financial fixed assets | 28 | €560 | €560 | = | 0.0% |
| Current assets | 29/58 | €139,590 | €138,031 | -€1,559 | -1.1% |
| Stocks and contracts in progress | 3 | €7,459 | €8,066 | +€608 | +8.1% |
| Stocks | 30/36 | €7,459 | €8,066 | +€608 | +8.1% |
| Amounts receivable within one year | 40/41 | €118,858 | €121,145 | +€2,286 | +1.9% |
| Trade receivables | 40 | €5,886 | €6,854 | +€968 | +16.5% |
| Other amounts receivable | 41 | €112,973 | €114,291 | +€1,318 | +1.2% |
| Cash at bank and in hand | 54/58 | €3,926 | €2,826 | -€1,100 | -28.0% |
| Deferred charges and accrued income | 490/1 | €9,347 | €5,993 | -€3,353 | -35.9% |
| Total equity and liabilities | 10/49 | €235,908 | €244,809 | +€8,901 | +3.8% |
| Equity | 10/15 | €152,140 | €155,038 | +€2,898 | +1.9% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €74,464 | €74,464 | = | 0.0% |
| Distributable reserves | 133 | €74,464 | €74,464 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,675 | €58,574 | +€2,898 | +5.2% |
| Amounts payable | 17/49 | €83,768 | €89,771 | +€6,003 | +7.2% |
| Amounts payable after more than one year | 17 | - | €3,632 | +€3,632 | |
| Financial debts | 170/4 | - | €3,632 | +€3,632 | |
| Amounts payable within one year | 42/48 | €83,768 | €86,139 | +€2,371 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | - | €6,037 | +€6,037 | |
| Financial debts | 43 | - | €3,293 | +€3,293 | |
| Credit institutions | 430/8 | - | €3,293 | +€3,293 | |
| Trade debts | 44 | €36,444 | €38,557 | +€2,113 | +5.8% |
| Suppliers | 440/4 | €36,444 | €38,557 | +€2,113 | +5.8% |
| Advances received on contracts in progress | 46 | €870 | €955 | +€85 | +9.8% |
| Taxes, remuneration and social security | 45 | €41,848 | €34,805 | -€7,043 | -16.8% |
| Taxes | 450/3 | €15,907 | €14,898 | -€1,010 | -6.3% |
| Remuneration and social security | 454/9 | €25,941 | €19,907 | -€6,033 | -23.3% |
| Other amounts payable | 47/48 | €4,606 | €2,492 | -€2,114 | -45.9% |
| Non-recurring operating income | 76A | €1,094 | €1,000 | -€94 | -8.6% |
| Remuneration, social security and pensions | 62 | €183,685 | €193,755 | +€10,070 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,170 | €18,165 | -€5,005 | -21.6% |
| Other operating charges | 640/8 | €5,638 | €5,643 | +€5 | +0.1% |
| Non-recurring operating charges | 66A | - | €87 | +€87 | |
| Gross operating margin | 9900 | €221,079 | €228,296 | +€7,216 | +3.3% |
| Operating profit (loss) | 9901 | €8,586 | €10,645 | +€2,058 | +24.0% |
| Financial income | 75/76B | €22 | €256 | +€234 | +1,049% |
| Recurring financial income | 75 | €22 | €256 | +€234 | +1,049% |
| Financial charges | 65/66B | €6,300 | €5,866 | -€434 | -6.9% |
| Recurring financial charges | 65 | €6,300 | €5,866 | -€434 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €2,309 | €5,035 | +€2,726 | +118% |
| Income taxes | 67/77 | €1,829 | €2,137 | +€309 | +16.9% |
| Profit (loss) for the period | 9904 | €480 | €2,898 | +€2,418 | +503% |
| Profit (loss) for the period to be appropriated | 9905 | €480 | €2,898 | +€2,418 | +503% |
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 17 October 2026 via checked.be.