Mommies: what changed
Two financial 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
Mommies
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€11,175
2024 · €33,444-€44,619
Equity
€137,803
2024 · €148,979-€11,176
Cash
€40,066
2024 · €44,206-€4,140
Balance sheet total
€757,171
2024 · €811,531-€54,360
Largest movements
Assets
- Tangible fixed assets -€52,006
down €52,006 (-7.1%), from €731,620 to €679,614
of which Land and buildings: -€49,577
Equity and liabilities
- Debts after one year -€50,090
down €50,090 (-11.9%), from €421,725 to €371,635
of which Financial debts: -€50,090
- Profit (loss) carried forward -€11,175
new in 2025: -€11,175
Income statement
- Turnover +€560,673
new in 2025: €560,673
- Purchases and services +€333,886
new in 2025: €333,886
- Gross operating margin -€43,161
down €43,161 (-16.0%), from €269,948 to €226,787
- Taxes -€9,562
down €9,562 (-97.8%), from €9,774 to €212
From the 2024 result to the 2025 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
€33,444
Gross operating margin
-€43,161
Staff costs
-€2,404
Depreciation
-€3,907
Other operating charges
-€1,195
Financial income
+€120
Financial charges
-€3,632
Taxes
+€9,562
Result 2025
-€11,175
raises the resultlowers the result
Derived cash bridge
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
+€56,879
Investment
-€9,483
Financing
-€51,536
Cash 2024
€44,206
From operations (derived)
+€56,879
Net result for the year
-€11,175
Depreciation
+€62,161
Stocks and contracts
-€609
Receivables within one year
-€1,644
Deferred charges and accrued income
-€205
Trade debts
+€4,952
Tax, wage and social debts
+€212
Advances received
-€1,183
Other debts
-€498
Accrued charges and deferred income
+€4,868
Investment (derived)
-€9,483
Investment in fixed assets (net)
-€9,483
Financing
-€51,536
Debts after one year
-€50,090
Current portion of long-term debt
-€1,446
Contributions, distributions and other
-€1
Cash 2025
€40,066
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €811,531 | €757,171 | -€54,360 | -6.7% |
| Fixed assets | 21/28 | €733,712 | €681,034 | -€52,678 | -7.2% |
| Intangible fixed assets | 21 | €2,092 | €1,420 | -€672 | -32.1% |
| Tangible fixed assets | 22/27 | €731,620 | €679,614 | -€52,006 | -7.1% |
| Land and buildings | 22 | €696,234 | €646,657 | -€49,577 | -7.1% |
| Plant, machinery and equipment | 23 | €19,286 | €14,418 | -€4,868 | -25.2% |
| Furniture and vehicles | 24 | €8,501 | €10,939 | +€2,438 | +28.7% |
| Other tangible fixed assets | 26 | €7,600 | €7,600 | = | 0.0% |
| Current assets | 29/58 | €77,819 | €76,137 | -€1,682 | -2.2% |
| Stocks and contracts in progress | 3 | €9,936 | €10,545 | +€609 | +6.1% |
| Stocks | 30/36 | €9,936 | €10,545 | +€609 | +6.1% |
| Amounts receivable within one year | 40/41 | €19,095 | €20,739 | +€1,644 | +8.6% |
| Trade receivables | 40 | €2,093 | - | -€2,093 | |
| Other amounts receivable | 41 | €17,002 | €20,739 | +€3,737 | +22.0% |
| Cash at bank and in hand | 54/58 | €44,206 | €40,066 | -€4,140 | -9.4% |
| Deferred charges and accrued income | 490/1 | €4,582 | €4,787 | +€205 | +4.5% |
| Total equity and liabilities | 10/49 | €811,531 | €757,171 | -€54,360 | -6.7% |
| Equity | 10/15 | €148,979 | €137,803 | -€11,176 | -7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €130,379 | €130,378 | -€1 | 0.0% |
| Distributable reserves | 133 | €130,379 | €130,378 | -€1 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,175 | -€11,175 | |
| Amounts payable | 17/49 | €662,552 | €619,368 | -€43,184 | -6.5% |
| Amounts payable after more than one year | 17 | €421,725 | €371,635 | -€50,090 | -11.9% |
| Financial debts | 170/4 | €385,344 | €335,254 | -€50,090 | -13.0% |
| Other amounts payable | 178/9 | €36,381 | €36,381 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €237,603 | €239,640 | +€2,037 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €51,535 | €50,089 | -€1,446 | -2.8% |
| Trade debts | 44 | €38,518 | €43,470 | +€4,952 | +12.9% |
| Suppliers | 440/4 | €38,518 | €43,470 | +€4,952 | +12.9% |
| Advances received on contracts in progress | 46 | €1,863 | €680 | -€1,183 | -63.5% |
| Taxes, remuneration and social security | 45 | €31,133 | €31,345 | +€212 | +0.7% |
| Taxes | 450/3 | €31,133 | €14,319 | -€16,814 | -54.0% |
| Remuneration and social security | 454/9 | - | €17,026 | +€17,026 | |
| Other amounts payable | 47/48 | €114,554 | €114,056 | -€498 | -0.4% |
| Accrued charges and deferred income | 492/3 | €3,225 | €8,093 | +€4,868 | +151% |
| Turnover | 70 | - | €560,673 | +€560,673 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €333,886 | +€333,886 | |
| Remuneration, social security and pensions | 62 | €143,072 | €145,476 | +€2,404 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,254 | €62,161 | +€3,907 | +6.7% |
| Other operating charges | 640/8 | €5,227 | €6,422 | +€1,195 | +22.9% |
| Gross operating margin | 9900 | €269,948 | €226,787 | -€43,161 | -16.0% |
| Operating profit (loss) | 9901 | €63,397 | €12,728 | -€50,669 | -79.9% |
| Financial income | 75/76B | €107 | €227 | +€120 | +111% |
| Recurring financial income | 75 | €107 | €227 | +€120 | +111% |
| Financial charges | 65/66B | €20,286 | €23,918 | +€3,632 | +17.9% |
| Recurring financial charges | 65 | €20,286 | €23,918 | +€3,632 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €43,218 | -€10,963 | -€54,181 | |
| Income taxes | 67/77 | €9,774 | €212 | -€9,562 | -97.8% |
| Profit (loss) for the period | 9904 | €33,444 | -€11,175 | -€44,619 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,444 | -€11,175 | -€44,619 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.