LA MAMMA-REST: what changed
What changed
LA MAMMA-REST
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€6,470
2024 · €17,351-€23,820
Equity
€63,996
2024 · €70,465-€6,470
Cash
€17,163
2024 · €8,189+€8,974
Balance sheet total
€244,274
2024 · €242,562+€1,712
Largest movements
Assets
- Cash +€8,974
up €8,974 (+110%), from €8,189 to €17,163
mainly Short-term financial debts (+€15,975) and Trade debts (+€10,164)
- Tangible fixed assets -€7,745
down €7,745 (-19.9%), from €38,942 to €31,197
of which Land and buildings: -€5,235
- Receivables within one year +€3,350
up €3,350 (+1.9%), from €175,683 to €179,033
of which Other amounts receivable: +€7,343
Equity and liabilities
- Debts after one year -€18,216
down €18,216 (-18.9%), from €96,543 to €78,327
- Short-term financial debts +€15,975
new in 2025: €15,975
- Trade debts +€10,164
up €10,164 (+32.2%), from €31,605 to €41,768
- Profit (loss) carried forward -€6,470
down €6,470 (-19.5%), from €33,139 to €26,670
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
Income statement
- Turnover +€48,811
up €48,811 (+12.1%), from €402,267 to €451,078
- Purchases and services +€40,410
up €40,410 (+14.8%), from €272,518 to €312,928
- Staff costs +€34,667
up €34,667 (+42.3%), from €81,956 to €116,624
- Gross operating margin +€8,400
up €8,400 (+6.5%), from €129,749 to €138,150
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
€17,351
Gross operating margin
+€8,400
Staff costs
-€34,667
Depreciation
+€1,644
Write-downs
-€1,779
Other operating charges
+€582
Other operating items
+€1,725
Financial income
+€44
Financial charges
-€4,104
Taxes
+€4,335
Result 2025
-€6,470
raises the resultlowers the resultnot broken down further in the accounts
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
+€12,108
Investment
-€2,010
Financing
-€1,124
Cash 2024
€8,189
From operations (derived)
+€12,108
Net result for the year
-€6,470
Depreciation
+€9,755
Stocks and contracts
+€1,708
Receivables within one year
-€3,350
Deferred charges and accrued income
+€1,159
Trade debts
+€10,164
Tax, wage and social debts
+€4,220
Other debts
-€5,000
Accrued charges and deferred income
-€77
Investment (derived)
-€2,010
Investment in fixed assets (net)
-€2,010
Financing
-€1,124
Debts after one year
-€18,216
Current portion of long-term debt
+€1,117
Short-term financial debts
+€15,975
Cash 2025
€17,163
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €242,562 | €244,274 | +€1,712 | +0.7% |
| Fixed assets | 21/28 | €40,277 | €32,532 | -€7,745 | -19.2% |
| Tangible fixed assets | 22/27 | €38,942 | €31,197 | -€7,745 | -19.9% |
| Land and buildings | 22 | €19,829 | €14,594 | -€5,235 | -26.4% |
| Plant, machinery and equipment | 23 | €2,438 | €1,810 | -€628 | -25.8% |
| Furniture and vehicles | 24 | €6,946 | €5,603 | -€1,343 | -19.3% |
| Other tangible fixed assets | 26 | €9,729 | €9,190 | -€538 | -5.5% |
| Financial fixed assets | 28 | €1,335 | €1,335 | = | 0.0% |
| Current assets | 29/58 | €202,285 | €211,742 | +€9,457 | +4.7% |
| Stocks and contracts in progress | 3 | €9,544 | €7,836 | -€1,708 | -17.9% |
| Stocks | 30/36 | €9,544 | €7,836 | -€1,708 | -17.9% |
| Amounts receivable within one year | 40/41 | €175,683 | €179,033 | +€3,350 | +1.9% |
| Trade receivables | 40 | €43,022 | €39,029 | -€3,993 | -9.3% |
| Other amounts receivable | 41 | €132,661 | €140,004 | +€7,343 | +5.5% |
| Cash at bank and in hand | 54/58 | €8,189 | €17,163 | +€8,974 | +110% |
| Deferred charges and accrued income | 490/1 | €8,870 | €7,711 | -€1,159 | -13.1% |
| Total equity and liabilities | 10/49 | €242,562 | €244,274 | +€1,712 | +0.7% |
| Equity | 10/15 | €70,465 | €63,996 | -€6,470 | -9.2% |
| Contributions | 10/11 | €34,201 | €34,201 | = | 0.0% |
| Reserves | 13 | €3,125 | €3,125 | = | 0.0% |
| Distributable reserves | 133 | €3,125 | €3,125 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,139 | €26,670 | -€6,470 | -19.5% |
| Amounts payable | 17/49 | €172,096 | €180,278 | +€8,182 | +4.8% |
| Amounts payable after more than one year | 17 | €96,543 | €78,327 | -€18,216 | -18.9% |
| Financial debts | 170/4 | €96,543 | €78,327 | -€18,216 | -18.9% |
| Amounts payable within one year | 42/48 | €75,476 | €101,952 | +€26,475 | +35.1% |
| Current portion of amounts payable after more than one year | 42 | €17,132 | €18,249 | +€1,117 | +6.5% |
| Financial debts | 43 | - | €15,975 | +€15,975 | |
| Other loans | 439 | - | €15,975 | +€15,975 | |
| Trade debts | 44 | €31,605 | €41,768 | +€10,164 | +32.2% |
| Suppliers | 440/4 | €31,605 | €41,768 | +€10,164 | +32.2% |
| Taxes, remuneration and social security | 45 | €21,739 | €25,959 | +€4,220 | +19.4% |
| Taxes | 450/3 | €14,484 | €15,462 | +€978 | +6.8% |
| Remuneration and social security | 454/9 | €7,256 | €10,497 | +€3,242 | +44.7% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Accrued charges and deferred income | 492/3 | €77 | - | -€77 | |
| Turnover | 70 | €402,267 | €451,078 | +€48,811 | +12.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €272,518 | €312,928 | +€40,410 | +14.8% |
| Remuneration, social security and pensions | 62 | €81,956 | €116,624 | +€34,667 | +42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,398 | €9,755 | -€1,644 | -14.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,779 | - | +€1,779 | |
| Other operating charges | 640/8 | €4,509 | €3,928 | -€582 | -12.9% |
| Non-recurring operating charges | 66A | €1,725 | - | -€1,725 | |
| Gross operating margin | 9900 | €129,749 | €138,150 | +€8,400 | +6.5% |
| Operating profit (loss) | 9901 | €31,939 | €7,844 | -€24,095 | -75.4% |
| Financial income | 75/76B | €26 | €70 | +€44 | +171% |
| Recurring financial income | 75 | €26 | €70 | +€44 | +171% |
| Financial charges | 65/66B | €10,148 | €14,251 | +€4,104 | +40.4% |
| Recurring financial charges | 65 | €10,148 | €14,147 | +€4,000 | +39.4% |
| Non-recurring financial charges | 66B | - | €104 | +€104 | |
| Profit (loss) for the period before taxes | 9903 | €21,817 | -€6,338 | -€28,155 | |
| Income taxes | 67/77 | €4,467 | €132 | -€4,335 | -97.0% |
| Profit (loss) for the period | 9904 | €17,351 | -€6,470 | -€23,820 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,351 | -€6,470 | -€23,820 |
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 5 November 2026 via checked.be.