MOOD FOR GREEN: what changed
What changed
MOOD FOR GREEN
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€433,827
2024 · €165,712+€268,115
Equity
€2.2m
2024 · €1.7m+€474,893
Cash
€527,179
2024 · €176,769+€350,410
Balance sheet total
€2.6m
2024 · €2.1m+€485,338
Largest movements
Assets
- Cash +€350,410
up €350,410 (+198%), from €176,769 to €527,179
mainly Net result for the year (+€433,827) and Receivables within one year (+€298,782)
- Receivables within one year -€298,782
down €298,782 (-25.7%), from €1.2m to €865,522
of which Other amounts receivable: -€219,267
- Tangible fixed assets +€222,965
up €222,965 (+31.3%), from €712,449 to €935,414
of which Other tangible fixed assets: +€139,617
- Financial fixed assets +€180,263
up €180,263 (+1,202%), from €15,000 to €195,263
Equity and liabilities
- Profit (loss) carried forward +€433,981
up €433,981 (+28.6%), from €1.5m to €2.0m
- Trade debts -€60,195
down €60,195 (-37.4%), from €161,072 to €100,877
- Debts after one year +€43,130
up €43,130 (+58.2%), from €74,169 to €117,299
- Investment grants +€40,912
up €40,912 (+58.4%), from €70,094 to €111,005
Income statement
- Gross operating margin +€506,536
up €506,536 (+26.7%), from €1.9m to €2.4m
- Staff costs +€416,168
up €416,168 (+34.9%), from €1.2m to €1.6m
- Other operating charges -€325,234
down €325,234 (-97.2%), from €334,539 to €9,306
- Taxes +€72,646
up €72,646 (+130%), from €55,785 to €128,432
- Depreciation +€70,460
up €70,460 (+72.5%), from €97,151 to €167,611
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
€165,712
Gross operating margin
+€506,536
Staff costs
-€416,168
Depreciation
-€70,460
Other operating charges
+€325,234
Other operating items
-€1,236
Financial income
+€20,105
Financial charges
-€23,249
Taxes
-€72,646
Result 2025
€433,827
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
+€824,056
Investment
-€577,579
Financing
+€103,934
Cash 2024
€176,769
From operations (derived)
+€824,056
Net result for the year
+€433,827
Depreciation
+€167,611
Stocks and contracts
-€9,014
Receivables within one year
+€298,782
Deferred charges and accrued income
-€14,726
Trade debts
-€60,195
Tax, wage and social debts
+€22,632
Other debts
-€2,576
Accrued charges and deferred income
-€12,285
Investment (derived)
-€577,579
Investment in fixed assets (net)
-€577,579
Financing
+€103,934
Debts after one year
+€43,130
Current portion of long-term debt
+€19,738
Contributions, distributions and other
+€41,065
Cash 2025
€527,179
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,119,081 | €2,604,418 | +€485,338 | +22.9% |
| Fixed assets | 21/28 | €727,449 | €1,137,417 | +€409,968 | +56.4% |
| Intangible fixed assets | 21 | - | €6,740 | +€6,740 | |
| Tangible fixed assets | 22/27 | €712,449 | €935,414 | +€222,965 | +31.3% |
| Land and buildings | 22 | €306,825 | €298,994 | -€7,830 | -2.6% |
| Plant, machinery and equipment | 23 | €20,368 | €52,000 | +€31,632 | +155% |
| Furniture and vehicles | 24 | €158,876 | €219,381 | +€60,505 | +38.1% |
| Leasing and similar rights | 25 | €1,917 | €959 | -€959 | -50.0% |
| Other tangible fixed assets | 26 | €224,463 | €364,081 | +€139,617 | +62.2% |
| Financial fixed assets | 28 | €15,000 | €195,263 | +€180,263 | +1,202% |
| Current assets | 29/58 | €1,391,632 | €1,467,001 | +€75,369 | +5.4% |
| Stocks and contracts in progress | 3 | €14,433 | €23,448 | +€9,014 | +62.5% |
| Stocks | 30/36 | €14,433 | €23,448 | +€9,014 | +62.5% |
| Amounts receivable within one year | 40/41 | €1,164,304 | €865,522 | -€298,782 | -25.7% |
| Trade receivables | 40 | €150,975 | €71,460 | -€79,515 | -52.7% |
| Other amounts receivable | 41 | €1,013,329 | €794,062 | -€219,267 | -21.6% |
| Cash at bank and in hand | 54/58 | €176,769 | €527,179 | +€350,410 | +198% |
| Deferred charges and accrued income | 490/1 | €36,125 | €50,852 | +€14,726 | +40.8% |
| Total equity and liabilities | 10/49 | €2,119,081 | €2,604,418 | +€485,338 | +22.9% |
| Equity | 10/15 | €1,702,568 | €2,177,460 | +€474,893 | +27.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €107,816 | €107,816 | = | 0.0% |
| Distributable reserves | 133 | €107,816 | €107,816 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,518,458 | €1,952,439 | +€433,981 | +28.6% |
| Investment grants | 15 | €70,094 | €111,005 | +€40,912 | +58.4% |
| Amounts payable | 17/49 | €416,513 | €426,958 | +€10,445 | +2.5% |
| Amounts payable after more than one year | 17 | €74,169 | €117,299 | +€43,130 | +58.2% |
| Financial debts | 170/4 | €74,169 | €117,299 | +€43,130 | +58.2% |
| Amounts payable within one year | 42/48 | €325,391 | €304,990 | -€20,400 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €18,432 | €38,171 | +€19,738 | +107% |
| Trade debts | 44 | €161,072 | €100,877 | -€60,195 | -37.4% |
| Suppliers | 440/4 | €161,072 | €100,877 | -€60,195 | -37.4% |
| Taxes, remuneration and social security | 45 | €143,250 | €165,882 | +€22,632 | +15.8% |
| Taxes | 450/3 | €30,067 | €1,048 | -€29,019 | -96.5% |
| Remuneration and social security | 454/9 | €113,183 | €164,834 | +€51,651 | +45.6% |
| Other amounts payable | 47/48 | €2,636 | €61 | -€2,576 | -97.7% |
| Accrued charges and deferred income | 492/3 | €16,954 | €4,669 | -€12,285 | -72.5% |
| Non-recurring operating income | 76A | - | €3,393 | +€3,393 | |
| Remuneration, social security and pensions | 62 | €1,191,654 | €1,607,822 | +€416,168 | +34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,151 | €167,611 | +€70,460 | +72.5% |
| Other operating charges | 640/8 | €334,539 | €9,306 | -€325,234 | -97.2% |
| Non-recurring operating charges | 66A | €1,556 | €2,793 | +€1,236 | +79.4% |
| Gross operating margin | 9900 | €1,897,018 | €2,403,553 | +€506,536 | +26.7% |
| Operating profit (loss) | 9901 | €272,117 | €616,022 | +€343,905 | +126% |
| Financial income | 75/76B | €14,946 | €35,051 | +€20,105 | +135% |
| Recurring financial income | 75 | €14,946 | €35,051 | +€20,105 | +135% |
| Financial charges | 65/66B | €65,565 | €88,814 | +€23,249 | +35.5% |
| Recurring financial charges | 65 | €65,565 | €88,814 | +€23,249 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | €221,498 | €562,259 | +€340,761 | +154% |
| Income taxes | 67/77 | €55,785 | €128,432 | +€72,646 | +130% |
| Profit (loss) for the period | 9904 | €165,712 | €433,827 | +€268,115 | +162% |
| Profit (loss) for the period to be appropriated | 9905 | €165,712 | €433,827 | +€268,115 | +162% |
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.