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MARKT 22: what changed

Two fiscal 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

MARKT 22

BE 0442.097.789
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€14,364
2024 · €17,415-€31,779
Equity
€58,394
2024 · €72,758-€14,364
Cash
€4,416
2024 · €12,346-€7,930
Balance sheet total
€160,890
2024 · €156,857+€4,032

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€12,319

    up €12,319 (+10.5%), from €117,033 to €129,352

    of which Other amounts receivable: +€7,084

  • Cash -€7,930

    down €7,930 (-64.2%), from €12,346 to €4,416

    mainly Net result for the year (-€14,364) and Receivables within one year (-€12,319)

  • Tangible fixed assets -€2,081

    down €2,081 (-9.0%), from €23,064 to €20,983

    of which Furniture and vehicles: -€4,762

  • Deferred charges and accrued income +€1,724

    up €1,724 (+39.1%), from €4,414 to €6,138

Equity and liabilities
  • Other debts +€22,755

    up €22,755 (+30.3%), from €75,105 to €97,860

  • Profit (loss) carried forward -€14,364

    down €14,364 (-36.1%), from -€39,834 to -€54,198

  • Tax, wage and social debts -€5,089

    down €5,089 (-74.8%), from €6,802 to €1,713

Income statement
  • Financial income -€24,850

    down €24,850 (-95.3%), from €26,076 to €1,226

  • Depreciation +€3,989

    up €3,989 (+272.4%), from €1,464 to €5,453

  • Gross operating margin -€3,494

    down €3,494 (-95.0%), from -€3,677 to -€7,171

  • Other operating charges -€896

    down €896 (-27.4%), from €3,268 to €2,372

  • Taxes +€302

    up €302 (+349.2%), from €87 to €389

From the 2024 result to the 2025 result

effect on the 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 €17,415
Gross operating margin -€3,494
Depreciation -€3,989
Other operating charges +€896
Financial income -€24,850
Financial charges -€40
Taxes -€302
Result 2025 -€14,364

Cash bridge derived

cash 2024 to 2025

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 -€4,557
Investment -€3,372
Financing €0
Cash 2024 €12,346
Net result for the year -€14,364
Depreciation +€5,453
Receivables within one year -€12,319
Deferred charges and accrued income -€1,724
Trade debts +€731
Tax, wage and social debts -€5,089
Other debts +€22,755
Investment in fixed assets (net) -€3,372
Cash 2025 €4,416
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €156,857 €160,890 +€4,032 +2.6%
Fixed assets 21/28 €23,064 €20,983 -€2,081 -9.0%
Tangible fixed assets 22/27 €23,064 €20,983 -€2,081 -9.0%
Plant, machinery and equipment 23 - €3,040 +€3,040
Furniture and vehicles 24 €22,706 €17,944 -€4,762 -21.0%
Other tangible fixed assets 26 €358 - -€358
Current assets 29/58 €133,793 €139,906 +€6,113 +4.6%
Amounts receivable within one year 40/41 €117,033 €129,352 +€12,319 +10.5%
Trade receivables 40 €54,392 €59,627 +€5,235 +9.6%
Other amounts receivable 41 €62,641 €69,725 +€7,084 +11.3%
Cash at bank and in hand 54/58 €12,346 €4,416 -€7,930 -64.2%
Deferred charges and accrued income 490/1 €4,414 €6,138 +€1,724 +39.1%
Total equity and liabilities 10/49 €156,857 €160,890 +€4,032 +2.6%
Equity 10/15 €72,758 €58,394 -€14,364 -19.7%
Contributions 10/11 €112,592 €112,592 = 0.0%
Profit (loss) carried forward 14 -€39,834 -€54,198 -€14,364 -36.1%
Amounts payable 17/49 €84,099 €102,495 +€18,397 +21.9%
Amounts payable within one year 42/48 €84,099 €102,495 +€18,397 +21.9%
Trade debts 44 €2,192 €2,923 +€731 +33.4%
Suppliers 440/4 €2,192 €2,923 +€731 +33.4%
Taxes, remuneration and social security 45 €6,802 €1,713 -€5,089 -74.8%
Taxes 450/3 €6,802 €1,713 -€5,089 -74.8%
Other amounts payable 47/48 €75,105 €97,860 +€22,755 +30.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,464 €5,453 +€3,989 +272.4%
Other operating charges 640/8 €3,268 €2,372 -€896 -27.4%
Gross operating margin 9900 -€3,677 -€7,171 -€3,494 -95.0%
Operating profit (loss) 9901 -€8,409 -€14,996 -€6,587 -78.3%
Financial income 75/76B €26,076 €1,226 -€24,850 -95.3%
Recurring financial income 75 €26,076 €1,226 -€24,850 -95.3%
Financial charges 65/66B €165 €206 +€40 +24.4%
Recurring financial charges 65 €165 €206 +€40 +24.4%
Profit (loss) for the period before taxes 9903 €17,502 -€13,975 -€31,477
Income taxes 67/77 €87 €389 +€302 +349.2%
Profit (loss) for the period 9904 €17,415 -€14,364 -€31,779
Profit (loss) for the period to be appropriated 9905 €17,415 -€14,364 -€31,779

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.