LIJN 58: 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
LIJN 58
NACE 56.111, Full-service restaurants
financial year 31-12-2025 compared with 31-12-2024filed annual accounts (NBB)
Net result for the year
€94
31-12-2024 · €28,359-€28,265
Equity
€232,406
31-12-2024 · €232,312+€94
Cash
€47,564
31-12-2024 · €44,690+€2,874
Balance sheet total
€1.1m
31-12-2024 · €767,943+€324,981
Largest movements
Assets
- Tangible fixed assets +€354,764
up €354,764 (+57.9%), from €612,283 to €967,047
of which Land and buildings: +€359,635
- Current investments -€25,000
no longer reported in 2025 (was €25,000)
Equity and liabilities
- Debts after one year +€303,741
up €303,741 (+80.5%), from €377,302 to €681,043
- Current portion of long-term debt +€17,835
up €17,835 (+31.5%), from €56,652 to €74,487
Income statement
- Depreciation +€56,159
up €56,159 (+102%), from €54,805 to €110,963
- Staff costs -€16,388
down €16,388 (-23.6%), from €69,491 to €53,103
- Taxes -€11,099
down €11,099 (-93.0%), from €11,936 to €836
- Gross operating margin +€11,037
up €11,037 (+6.2%), from €178,119 to €189,156
- Financial charges +€8,649
up €8,649 (+78.7%), from €10,986 to €19,635
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024
€28,359
Gross operating margin
+€11,037
Staff costs
+€16,388
Depreciation
-€56,159
Other operating charges
-€1,525
Financial income
-€456
Financial charges
-€8,649
Taxes
+€11,099
Result 31-12-2025
€94
raises the resultlowers the result
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€122,025
Investment
-€440,727
Financing
+€321,576
Cash 31-12-2024
€44,690
From operations (derived)
+€122,025
Net result for the year
+€94
Depreciation
+€110,963
Smaller working-capital items
+€260
Receivables within one year
+€7,396
Trade debts
-€7,525
Tax, wage and social debts
+€2,982
Other debts
+€7,855
Investment (derived)
-€440,727
Investment in fixed assets (net)
-€465,727
Current investments
+€25,000
Financing
+€321,576
Debts after one year
+€303,741
Current portion of long-term debt
+€17,835
Cash 31-12-2025
€47,564
brings cash intakes cash out
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €767,943 | €1,092,924 | +€324,981 | +42.3% |
| Fixed assets | 21/28 | €612,283 | €967,047 | +€354,764 | +57.9% |
| Tangible fixed assets | 22/27 | €612,283 | €967,047 | +€354,764 | +57.9% |
| Land and buildings | 22 | €593,958 | €953,593 | +€359,635 | +60.5% |
| Plant, machinery and equipment | 23 | €11,477 | €8,205 | -€3,273 | -28.5% |
| Furniture and vehicles | 24 | €2,541 | €1,892 | -€650 | -25.6% |
| Other tangible fixed assets | 26 | €4,306 | €3,357 | -€949 | -22.0% |
| Current assets | 29/58 | €155,660 | €125,878 | -€29,782 | -19.1% |
| Stocks and contracts in progress | 3 | €40,563 | €41,226 | +€663 | +1.6% |
| Stocks | 30/36 | €40,563 | €41,226 | +€663 | +1.6% |
| Amounts receivable within one year | 40/41 | €43,506 | €36,110 | -€7,396 | -17.0% |
| Trade receivables | 40 | €10,600 | €2,579 | -€8,021 | -75.7% |
| Other amounts receivable | 41 | €32,906 | €33,531 | +€625 | +1.9% |
| Current investments | 50/53 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €44,690 | €47,564 | +€2,874 | +6.4% |
| Deferred charges and accrued income | 490/1 | €1,901 | €978 | -€923 | -48.6% |
| Total equity and liabilities | 10/49 | €767,943 | €1,092,924 | +€324,981 | +42.3% |
| Equity | 10/15 | €232,312 | €232,406 | +€94 | 0.0% |
| Contributions | 10/11 | €81,230 | €81,230 | = | 0.0% |
| Reserves | 13 | €151,082 | €151,176 | +€94 | +0.1% |
| Non-distributable reserves | 130/1 | €8,123 | €8,123 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,123 | €8,123 | = | 0.0% |
| Distributable reserves | 133 | €142,959 | €143,053 | +€94 | +0.1% |
| Amounts payable | 17/49 | €535,631 | €860,518 | +€324,887 | +60.7% |
| Amounts payable after more than one year | 17 | €377,302 | €681,043 | +€303,741 | +80.5% |
| Financial debts | 170/4 | €377,302 | €681,043 | +€303,741 | +80.5% |
| Amounts payable within one year | 42/48 | €158,329 | €179,475 | +€21,146 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €56,652 | €74,487 | +€17,835 | +31.5% |
| Trade debts | 44 | €34,010 | €26,485 | -€7,525 | -22.1% |
| Suppliers | 440/4 | €34,010 | €26,485 | -€7,525 | -22.1% |
| Taxes, remuneration and social security | 45 | €20,034 | €23,016 | +€2,982 | +14.9% |
| Taxes | 450/3 | €15,994 | €17,424 | +€1,430 | +8.9% |
| Remuneration and social security | 454/9 | €4,040 | €5,592 | +€1,551 | +38.4% |
| Other amounts payable | 47/48 | €47,632 | €55,487 | +€7,855 | +16.5% |
| Remuneration, social security and pensions | 62 | €69,491 | €53,103 | -€16,388 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,805 | €110,963 | +€56,159 | +102% |
| Other operating charges | 640/8 | €3,353 | €4,878 | +€1,525 | +45.5% |
| Gross operating margin | 9900 | €178,119 | €189,156 | +€11,037 | +6.2% |
| Operating profit (loss) | 9901 | €50,471 | €20,212 | -€30,259 | -60.0% |
| Financial income | 75/76B | €809 | €353 | -€456 | -56.4% |
| Recurring financial income | 75 | €809 | €353 | -€456 | -56.4% |
| Financial charges | 65/66B | €10,986 | €19,635 | +€8,649 | +78.7% |
| Recurring financial charges | 65 | €10,986 | €19,635 | +€8,649 | +78.7% |
| Profit (loss) for the period before taxes | 9903 | €40,295 | €930 | -€39,364 | -97.7% |
| Income taxes | 67/77 | €11,936 | €836 | -€11,099 | -93.0% |
| Profit (loss) for the period | 9904 | €28,359 | €94 | -€28,265 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,359 | €94 | -€28,265 | -99.7% |
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 18 October 2026 via checked.be.