MISTRAL MANAGEMENT SOLUTIONS: what changed
What changed
MISTRAL MANAGEMENT SOLUTIONS
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€4,568
2024 · €2,182+€2,386
Equity
€422,026
2024 · €417,457+€4,568
Cash
€3,260
2024 · €4,260-€1,000
Balance sheet total
€743,684
2024 · €806,271-€62,587
Largest movements
Assets
- Tangible fixed assets -€38,407
down €38,407 (-5.4%), from €715,597 to €677,190
of which Land and buildings: -€28,424
- Receivables within one year -€20,831
down €20,831 (-83.6%), from €24,907 to €4,076
- Stocks and contracts +€10,091
up €10,091 (+27.1%), from €37,178 to €47,269
- Intangible fixed assets -€10,051
down €10,051 (-50.0%), from €20,103 to €10,051
Equity and liabilities
- Debts after one year -€44,552
down €44,552 (-24.2%), from €184,124 to €139,572
- Other debts -€35,398
down €35,398 (-85.7%), from €41,286 to €5,889
- Trade debts +€32,451
up €32,451 (+63.2%), from €51,361 to €83,812
- Tax, wage and social debts -€25,084
down €25,084 (-52.8%), from €47,551 to €22,466
of which Taxes: -€14,231
Income statement
- Staff costs -€28,912
down €28,912 (-25.7%), from €112,574 to €83,662
- Gross operating margin -€23,153
down €23,153 (-12.2%), from €189,307 to €166,154
- Financial charges +€12,819
up €12,819 (+115%), from €11,164 to €23,983
- Other operating charges -€9,446
down €9,446 (-87.0%), from €10,862 to €1,417
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
€2,182
Gross operating margin
-€23,153
Staff costs
+€28,912
Depreciation
+€85
Other operating charges
+€9,446
Financial income
-€102
Financial charges
-€12,819
Taxes
+€17
Result 2025
€4,568
raises the resultlowers the result
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
+€42,013
Investment
-€3,888
Financing
-€39,125
Cash 2024
€4,260
From operations (derived)
+€42,013
Net result for the year
+€4,568
Depreciation
+€52,347
Stocks and contracts
-€10,091
Receivables within one year
+€20,831
Deferred charges and accrued income
+€2,389
Trade debts
+€32,451
Tax, wage and social debts
-€25,084
Other debts
-€35,398
Investment (derived)
-€3,888
Investment in fixed assets (net)
-€3,888
Financing
-€39,125
Debts after one year
-€44,552
Current portion of long-term debt
+€1,121
Short-term financial debts
+€4,306
Cash 2025
€3,260
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €806,271 | €743,684 | -€62,587 | -7.8% |
| Fixed assets | 21/28 | €735,900 | €687,441 | -€48,459 | -6.6% |
| Intangible fixed assets | 21 | €20,103 | €10,051 | -€10,051 | -50.0% |
| Tangible fixed assets | 22/27 | €715,597 | €677,190 | -€38,407 | -5.4% |
| Land and buildings | 22 | €679,109 | €650,685 | -€28,424 | -4.2% |
| Plant, machinery and equipment | 23 | €26,167 | €19,698 | -€6,469 | -24.7% |
| Furniture and vehicles | 24 | €10,321 | €6,806 | -€3,515 | -34.1% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €70,372 | €56,244 | -€14,128 | -20.1% |
| Stocks and contracts in progress | 3 | €37,178 | €47,269 | +€10,091 | +27.1% |
| Stocks | 30/36 | €37,178 | €47,269 | +€10,091 | +27.1% |
| Amounts receivable within one year | 40/41 | €24,907 | €4,076 | -€20,831 | -83.6% |
| Trade receivables | 40 | €24,907 | €4,076 | -€20,831 | -83.6% |
| Cash at bank and in hand | 54/58 | €4,260 | €3,260 | -€1,000 | -23.5% |
| Deferred charges and accrued income | 490/1 | €4,028 | €1,638 | -€2,389 | -59.3% |
| Total equity and liabilities | 10/49 | €806,271 | €743,684 | -€62,587 | -7.8% |
| Equity | 10/15 | €417,457 | €422,026 | +€4,568 | +1.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Revaluation surpluses | 12 | €460,243 | €460,243 | = | 0.0% |
| Reserves | 13 | €4,920 | €4,920 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,920 | €2,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,706 | -€51,138 | +€4,568 | +8.2% |
| Amounts payable | 17/49 | €388,814 | €321,659 | -€67,155 | -17.3% |
| Amounts payable after more than one year | 17 | €184,124 | €139,572 | -€44,552 | -24.2% |
| Financial debts | 170/4 | €184,124 | €139,572 | -€44,552 | -24.2% |
| Amounts payable within one year | 42/48 | €204,690 | €182,087 | -€22,603 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €36,438 | €37,559 | +€1,121 | +3.1% |
| Financial debts | 43 | €28,054 | €32,360 | +€4,306 | +15.3% |
| Credit institutions | 430/8 | €17,052 | €32,360 | +€15,308 | +89.8% |
| Other loans | 439 | €11,002 | - | -€11,002 | |
| Trade debts | 44 | €51,361 | €83,812 | +€32,451 | +63.2% |
| Suppliers | 440/4 | €51,361 | €83,812 | +€32,451 | +63.2% |
| Taxes, remuneration and social security | 45 | €47,551 | €22,466 | -€25,084 | -52.8% |
| Taxes | 450/3 | €23,043 | €8,812 | -€14,231 | -61.8% |
| Remuneration and social security | 454/9 | €24,508 | €13,655 | -€10,853 | -44.3% |
| Other amounts payable | 47/48 | €41,286 | €5,889 | -€35,398 | -85.7% |
| Remuneration, social security and pensions | 62 | €112,574 | €83,662 | -€28,912 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,432 | €52,347 | -€85 | -0.2% |
| Other operating charges | 640/8 | €10,862 | €1,417 | -€9,446 | -87.0% |
| Gross operating margin | 9900 | €189,307 | €166,154 | -€23,153 | -12.2% |
| Operating profit (loss) | 9901 | €13,438 | €28,728 | +€15,290 | +114% |
| Financial income | 75/76B | €102 | €0 | -€102 | -100.0% |
| Recurring financial income | 75 | €102 | €0 | -€102 | -100.0% |
| Financial charges | 65/66B | €11,164 | €23,983 | +€12,819 | +115% |
| Recurring financial charges | 65 | €11,164 | €23,983 | +€12,819 | +115% |
| Profit (loss) for the period before taxes | 9903 | €2,376 | €4,745 | +€2,370 | +99.7% |
| Income taxes | 67/77 | €194 | €177 | -€17 | -8.7% |
| Profit (loss) for the period | 9904 | €2,182 | €4,568 | +€2,386 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €2,182 | €4,568 | +€2,386 | +109% |
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.