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Mouad: 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

Mouad

BE 0803.701.814
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€8,948
2024 · -€19,781+€10,833
Equity
-€29,512
2024 · -€20,564-€8,948
Cash
€4,704
2024 · €5,494-€790
Balance sheet total
€4,704
2024 · €5,960-€1,256

Largest movements

2024 to 2025
Assets
  • Cash -€790

    down €790 (-14.4%), from €5,494 to €4,704

    mainly Net result for the year (-€8,948)

  • Receivables within one year -€465

    down €465 (-100.0%), from €465 to €0

Equity and liabilities
  • Profit (loss) carried forward -€8,948

    down €8,948 (-39.7%), from -€22,564 to -€31,512

  • Trade debts +€3,671

    up €3,671 (+111.5%), from €3,291 to €6,962

  • Other debts +€3,365

    up €3,365 (+30.6%), from €10,983 to €14,348

  • Tax, wage and social debts +€656

    up €656 (+5.4%), from €12,249 to €12,906

    of which Taxes: +€635

Income statement
  • Gross operating margin +€25,121

    up €25,121, from -€19,629 to €5,492

  • Staff costs +€13,532

    new in 2025: €13,532

  • Financial charges +€420

    up €420 (+323.1%), from €130 to €550

  • Other operating charges +€337

    up €337 (+1587.7%), from €21 to €358

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 -€19,781
Gross operating margin +€25,121
Staff costs -€13,532
Other operating charges -€337
Financial income -€0
Financial charges -€420
Result 2025 -€8,948

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 -€790
Investment €0
Financing €0
Cash 2024 €5,494
Net result for the year -€8,948
Receivables within one year +€465
Trade debts +€3,671
Tax, wage and social debts +€656
Other debts +€3,365
Cash 2025 €4,704
Every line side by side 28 lines
Line Code 2024 2025 Change %
Total assets 20/58 €5,960 €4,704 -€1,256 -21.1%
Current assets 29/58 €5,960 €4,704 -€1,256 -21.1%
Amounts receivable within one year 40/41 €465 €0 -€465 -100.0%
Other amounts receivable 41 €465 €0 -€465 -100.0%
Cash at bank and in hand 54/58 €5,494 €4,704 -€790 -14.4%
Total equity and liabilities 10/49 €5,960 €4,704 -€1,256 -21.1%
Equity 10/15 -€20,564 -€29,512 -€8,948 -43.5%
Contributions 10/11 €2,000 €2,000 = 0.0%
Profit (loss) carried forward 14 -€22,564 -€31,512 -€8,948 -39.7%
Amounts payable 17/49 €26,524 €34,216 +€7,692 +29.0%
Amounts payable within one year 42/48 €26,524 €34,216 +€7,692 +29.0%
Trade debts 44 €3,291 €6,962 +€3,671 +111.5%
Suppliers 440/4 €3,291 €6,962 +€3,671 +111.5%
Taxes, remuneration and social security 45 €12,249 €12,906 +€656 +5.4%
Taxes 450/3 €199 €835 +€635 +318.5%
Remuneration and social security 454/9 €12,050 €12,071 +€21 +0.2%
Other amounts payable 47/48 €10,983 €14,348 +€3,365 +30.6%
Remuneration, social security and pensions 62 - €13,532 +€13,532
Other operating charges 640/8 €21 €358 +€337 +1587.7%
Gross operating margin 9900 -€19,629 €5,492 +€25,121
Operating profit (loss) 9901 -€19,650 -€8,398 +€11,253 +57.3%
Financial income 75/76B €0 €0 -€0 -100.0%
Recurring financial income 75 €0 €0 -€0 -100.0%
Financial charges 65/66B €130 €550 +€420 +323.1%
Recurring financial charges 65 €130 €550 +€420 +323.1%
Profit (loss) for the period before taxes 9903 -€19,781 -€8,948 +€10,833 +54.8%
Profit (loss) for the period 9904 -€19,781 -€8,948 +€10,833 +54.8%
Profit (loss) for the period to be appropriated 9905 -€19,781 -€8,948 +€10,833 +54.8%

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 29 September 2026 via checked.be.