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MATHILDA: 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

MATHILDA

BE 0668.442.836
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€40,456
2024 · €26,338+€14,118
Equity
€721,315
2024 · €720,859+€456
Cash
€312,863
2024 · €286,702+€26,161
Balance sheet total
€1.0m
2024 · €965,014+€41,987

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€40,629

    down €40,629 (-7.7%), from €525,793 to €485,164

    of which Other tangible fixed assets: -€30,708

  • Receivables within one year +€33,533

    up €33,533 (+40.7%), from €82,457 to €115,991

    of which Other amounts receivable: +€17,418

  • Cash +€26,161

    up €26,161 (+9.1%), from €286,702 to €312,863

    mainly Depreciation (+€65,756) and Trade debts (+€47,557)

  • Stocks and contracts +€11,454

    up €11,454 (+20.5%), from €55,843 to €67,297

Equity and liabilities
  • Trade debts +€47,557

    up €47,557 (+67.4%), from €70,582 to €118,139

  • Current portion of long-term debt -€22,337

    down €22,337 (-100.0%), from €22,337 to €0

  • Other debts +€18,147

    up €18,147 (+33.3%), from €54,461 to €72,608

Income statement
  • Gross operating margin -€52,497

    down €52,497 (-5.9%), from €895,650 to €843,153

  • Staff costs -€46,633

    down €46,633 (-6.0%), from €771,326 to €724,693

  • Other operating charges -€16,292

    down €16,292 (-82.6%), from €19,721 to €3,429

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 €26,338
Gross operating margin -€52,497
Staff costs +€46,633
Depreciation -€778
Other operating charges +€16,292
Other operating items -€524
Financial income +€4,597
Financial charges -€6,740
Taxes +€7,134
Result 2025 €40,456

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 +€119,864
Investment -€31,366
Financing -€62,337
Cash 2024 €286,702
Net result for the year +€40,456
Depreciation +€65,756
Stocks and contracts -€11,454
Receivables within one year -€33,533
Deferred charges and accrued income -€5,229
Trade debts +€47,557
Tax, wage and social debts -€5,479
Advances received +€3,644
Other debts +€18,147
Investment in fixed assets (net) -€31,366
Current portion of long-term debt -€22,337
Contributions, distributions and other -€40,000
Cash 2025 €312,863
Every line side by side 50 lines
Line Code 2024 2025 Change %
Total assets 20/58 €965,014 €1,007,002 +€41,987 +4.4%
Fixed assets 21/28 €525,793 €491,403 -€34,390 -6.5%
Intangible fixed assets 21 - €6,239 +€6,239
Tangible fixed assets 22/27 €525,793 €485,164 -€40,629 -7.7%
Plant, machinery and equipment 23 €40,280 €36,410 -€3,869 -9.6%
Furniture and vehicles 24 €32,114 €26,062 -€6,052 -18.8%
Other tangible fixed assets 26 €453,400 €422,691 -€30,708 -6.8%
Current assets 29/58 €439,221 €515,598 +€76,377 +17.4%
Stocks and contracts in progress 3 €55,843 €67,297 +€11,454 +20.5%
Stocks 30/36 €55,843 €67,297 +€11,454 +20.5%
Amounts receivable within one year 40/41 €82,457 €115,991 +€33,533 +40.7%
Trade receivables 40 €14,105 €30,220 +€16,115 +114.3%
Other amounts receivable 41 €68,352 €85,770 +€17,418 +25.5%
Cash at bank and in hand 54/58 €286,702 €312,863 +€26,161 +9.1%
Deferred charges and accrued income 490/1 €14,219 €19,448 +€5,229 +36.8%
Total equity and liabilities 10/49 €965,014 €1,007,002 +€41,987 +4.4%
Equity 10/15 €720,859 €721,315 +€456 +0.1%
Contributions 10/11 €21,143 €21,143 = 0.0%
Reserves 13 €699,716 €700,172 +€456 +0.1%
Distributable reserves 133 €699,716 €700,172 +€456 +0.1%
Profit (loss) carried forward 14 €0 €0 =
Amounts payable 17/49 €244,155 €285,687 +€41,531 +17.0%
Amounts payable after more than one year 17 €0 - =
Financial debts 170/4 €0 - =
Amounts payable within one year 42/48 €244,155 €285,687 +€41,531 +17.0%
Current portion of amounts payable after more than one year 42 €22,337 €0 -€22,337 -100.0%
Trade debts 44 €70,582 €118,139 +€47,557 +67.4%
Suppliers 440/4 €70,582 €118,139 +€47,557 +67.4%
Advances received on contracts in progress 46 €29,584 €33,227 +€3,644 +12.3%
Taxes, remuneration and social security 45 €67,191 €61,712 -€5,479 -8.2%
Taxes 450/3 €17,863 €15,430 -€2,432 -13.6%
Remuneration and social security 454/9 €49,328 €46,282 -€3,046 -6.2%
Other amounts payable 47/48 €54,461 €72,608 +€18,147 +33.3%
Accrued charges and deferred income 492/3 €0 - =
Non-recurring operating income 76A €22,466 €0 -€22,466 -100.0%
Remuneration, social security and pensions 62 €771,326 €724,693 -€46,633 -6.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €64,978 €65,756 +€778 +1.2%
Other operating charges 640/8 €19,721 €3,429 -€16,292 -82.6%
Non-recurring operating charges 66A - €524 +€524
Gross operating margin 9900 €895,650 €843,153 -€52,497 -5.9%
Operating profit (loss) 9901 €39,625 €48,752 +€9,127 +23.0%
Financial income 75/76B €213 €4,810 +€4,597 +2160.0%
Recurring financial income 75 €213 €4,810 +€4,597 +2160.0%
Non-recurring financial income 76B €0 - =
Financial charges 65/66B €5,829 €12,568 +€6,740 +115.6%
Recurring financial charges 65 €5,829 €12,568 +€6,740 +115.6%
Profit (loss) for the period before taxes 9903 €34,009 €40,994 +€6,985 +20.5%
Income taxes 67/77 €7,672 €538 -€7,134 -93.0%
Profit (loss) for the period 9904 €26,338 €40,456 +€14,118 +53.6%
Profit (loss) for the period to be appropriated 9905 €26,338 €40,456 +€14,118 +53.6%

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 30 September 2026 via checked.be.