Skip to content

MAX.SEF: 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

MAX.SEF

BE 0766.277.927
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1,320
2024 · €2,175-€3,495
Equity
€2,865
2024 · €4,185-€1,320
Cash
€1,601
2024 · €1,789-€188
Balance sheet total
€2,865
2024 · €4,185-€1,320

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€2,396

    no longer reported in 2025 (was €2,396)

  • Receivables after one year +€1,264

    new in 2025: €1,264

  • Cash -€188

    down €188 (-10.5%), from €1,789 to €1,601

    mainly Net result for the year (-€1,320) and Receivables after one year (-€1,264)

Equity and liabilities
  • Profit (loss) carried forward -€1,320

    down €1,320 (-162.0%), from -€815 to -€2,135

Income statement
  • Turnover -€4,584

    no longer reported in 2025 (was €4,584)

  • Gross operating margin -€2,438

    down €2,438 (-100.0%), from €2,438 to €0

  • Purchases and services -€2,146

    no longer reported in 2025 (was €2,146)

  • Financial charges -€65

    down €65 (-24.5%), from €263 to €198

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 €2,175
Gross operating margin -€2,438
Other operating items -€1,122
Financial charges +€65
Result 2025 -€1,320

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 -€188
Investment €0
Financing €0
Cash 2024 €1,789
Net result for the year -€1,320
Receivables after one year -€1,264
Receivables within one year +€2,396
Cash 2025 €1,601
Every line side by side 21 lines
Line Code 2024 2025 Change %
Total assets 20/58 €4,185 €2,865 -€1,320 -31.5%
Current assets 29/58 €4,185 €2,865 -€1,320 -31.5%
Amounts receivable after more than one year 29 - €1,264 +€1,264
Other amounts receivable 291 - €1,264 +€1,264
Amounts receivable within one year 40/41 €2,396 - -€2,396
Other amounts receivable 41 €2,396 - -€2,396
Cash at bank and in hand 54/58 €1,789 €1,601 -€188 -10.5%
Total equity and liabilities 10/49 €4,185 €2,865 -€1,320 -31.5%
Equity 10/15 €4,185 €2,865 -€1,320 -31.5%
Contributions 10/11 €5,000 €5,000 = 0.0%
Profit (loss) carried forward 14 -€815 -€2,135 -€1,320 -162.0%
Turnover 70 €4,584 - -€4,584
Goods, raw materials, services and sundry goods 60/61 €2,146 - -€2,146
Non-recurring operating charges 66A - €1,122 +€1,122
Gross operating margin 9900 €2,438 €0 -€2,438 -100.0%
Operating profit (loss) 9901 €2,438 -€1,122 -€3,560
Financial charges 65/66B €263 €198 -€65 -24.5%
Recurring financial charges 65 €263 €198 -€65 -24.5%
Profit (loss) for the period before taxes 9903 €2,175 -€1,320 -€3,495
Profit (loss) for the period 9904 €2,175 -€1,320 -€3,495
Profit (loss) for the period to be appropriated 9905 €2,175 -€1,320 -€3,495

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.