MICH-BEA: what changed
What changed
MICH-BEA
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€586
2024 · €219+€367
Equity
€91,155
2024 · €90,569+€586
Cash
€4,198
2024 · €3,899+€299
Balance sheet total
€105,912
2024 · €111,222-€5,310
Largest movements
Assets
- Tangible fixed assets -€6,144
down €6,144 (-35.6%), from €17,251 to €11,107
of which Leasing and similar rights: -€5,509
- Stocks and contracts +€1,325
up €1,325 (+42.9%), from €3,090 to €4,415
Equity and liabilities
- Debts after one year -€3,956
down €3,956 (-55.5%), from €7,133 to €3,177
- Tax, wage and social debts -€2,025
down €2,025 (-54.6%), from €3,711 to €1,686
of which Taxes: -€1,801
Income statement
- Gross operating margin -€5,809
down €5,809 (-33.9%), from €17,151 to €11,342
- Staff costs -€3,428
down €3,428 (-93.9%), from €3,652 to €224
- Financial charges -€1,170
down €1,170 (-38.0%), from €3,081 to €1,911
- Depreciation +€541
up €541 (+9.7%), from €5,603 to €6,144
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
€219
Gross operating margin
-€5,809
Staff costs
+€3,428
Depreciation
-€541
Other operating charges
+€166
Other operating items
+€1,843
Financial income
+€112
Financial charges
+€1,170
Taxes
-€2
Result 2025
€586
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
+€4,034
Investment
-€78
Financing
-€3,657
Cash 2024
€3,899
From operations (derived)
+€4,034
Net result for the year
+€586
Depreciation
+€6,144
Stocks and contracts
-€1,325
Receivables within one year
+€868
Trade debts
-€214
Tax, wage and social debts
-€2,025
Investment (derived)
-€78
Investment in fixed assets (net)
-€78
Financing
-€3,657
Debts after one year
-€3,956
Current portion of long-term debt
+€299
Cash 2025
€4,198
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,222 | €105,912 | -€5,310 | -4.8% |
| Fixed assets | 21/28 | €23,694 | €17,628 | -€6,066 | -25.6% |
| Tangible fixed assets | 22/27 | €17,251 | €11,107 | -€6,144 | -35.6% |
| Plant, machinery and equipment | 23 | €1,810 | €1,175 | -€635 | -35.1% |
| Leasing and similar rights | 25 | €15,441 | €9,932 | -€5,509 | -35.7% |
| Financial fixed assets | 28 | €6,443 | €6,521 | +€78 | +1.2% |
| Current assets | 29/58 | €87,528 | €88,284 | +€756 | +0.9% |
| Amounts receivable after more than one year | 29 | €64,281 | €64,281 | = | 0.0% |
| Trade receivables | 290 | €64,281 | €64,281 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,090 | €4,415 | +€1,325 | +42.9% |
| Stocks | 30/36 | €3,090 | €4,415 | +€1,325 | +42.9% |
| Amounts receivable within one year | 40/41 | €16,258 | €15,390 | -€868 | -5.3% |
| Trade receivables | 40 | - | €113 | +€113 | |
| Other amounts receivable | 41 | €16,258 | €15,277 | -€981 | -6.0% |
| Cash at bank and in hand | 54/58 | €3,899 | €4,198 | +€299 | +7.7% |
| Total equity and liabilities | 10/49 | €111,222 | €105,912 | -€5,310 | -4.8% |
| Equity | 10/15 | €90,569 | €91,155 | +€586 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,109 | €70,695 | +€586 | +0.8% |
| Amounts payable | 17/49 | €20,653 | €14,757 | -€5,896 | -28.5% |
| Amounts payable after more than one year | 17 | €7,133 | €3,177 | -€3,956 | -55.5% |
| Financial debts | 170/4 | €7,133 | €3,177 | -€3,956 | -55.5% |
| Amounts payable within one year | 42/48 | €13,520 | €11,580 | -€1,940 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €3,657 | €3,956 | +€299 | +8.2% |
| Trade debts | 44 | €6,152 | €5,938 | -€214 | -3.5% |
| Suppliers | 440/4 | €6,152 | €5,938 | -€214 | -3.5% |
| Taxes, remuneration and social security | 45 | €3,711 | €1,686 | -€2,025 | -54.6% |
| Taxes | 450/3 | €1,801 | - | -€1,801 | |
| Remuneration and social security | 454/9 | €1,910 | €1,686 | -€224 | -11.7% |
| Remuneration, social security and pensions | 62 | €3,652 | €224 | -€3,428 | -93.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,603 | €6,144 | +€541 | +9.7% |
| Other operating charges | 640/8 | €2,427 | €2,261 | -€166 | -6.8% |
| Non-recurring operating charges | 66A | €1,843 | - | -€1,843 | |
| Gross operating margin | 9900 | €17,151 | €11,342 | -€5,809 | -33.9% |
| Operating profit (loss) | 9901 | €3,626 | €2,713 | -€913 | -25.2% |
| Financial income | 75/76B | - | €112 | +€112 | |
| Recurring financial income | 75 | - | €112 | +€112 | |
| Financial charges | 65/66B | €3,081 | €1,911 | -€1,170 | -38.0% |
| Recurring financial charges | 65 | €3,081 | €1,911 | -€1,170 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €545 | €914 | +€369 | +67.7% |
| Income taxes | 67/77 | €326 | €328 | +€2 | +0.6% |
| Profit (loss) for the period | 9904 | €219 | €586 | +€367 | +168% |
| Profit (loss) for the period to be appropriated | 9905 | €219 | €586 | +€367 | +168% |
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 2 November 2026 via checked.be.