NACHTERGAELE SERVICES: what changed
What changed
NACHTERGAELE SERVICES
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
-€35,987
2024 · €29,034-€65,021
Equity
€25,401
2024 · €61,388-€35,987
Cash
€83,687
2024 · €55,519+€28,168
Balance sheet total
€227,300
2024 · €231,037-€3,737
Largest movements
Assets
- Cash +€28,168
up €28,168 (+50.7%), from €55,519 to €83,687
mainly Other debts (+€66,462) and Receivables within one year (+€20,390)
- Receivables within one year -€20,390
down €20,390 (-50.5%), from €40,359 to €19,969
of which Trade receivables: -€16,853
- Tangible fixed assets -€10,212
down €10,212 (-12.6%), from €80,822 to €70,611
of which Furniture and vehicles: -€14,992
Equity and liabilities
- Other debts +€66,462
up €66,462 (+625%), from €10,642 to €77,103
- Profit (loss) carried forward -€35,987
down €35,987, from €11,894 to -€24,093
- Trade debts -€29,372
down €29,372 (-28.6%), from €102,858 to €73,486
- Debts after one year -€8,143
down €8,143 (-22.3%), from €36,576 to €28,432
- Current portion of long-term debt +€6,952
up €6,952 (+60.4%), from €11,509 to €18,461
Income statement
- Gross operating margin -€68,148
down €68,148 (-97.0%), from €70,227 to €2,080
- Taxes -€7,108
down €7,108 (-98.5%), from €7,215 to €106
- Depreciation -€6,749
down €6,749 (-27.7%), from €24,349 to €17,600
- Other operating charges +€3,477
up €3,477 (+192%), from €1,809 to €5,285
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
€29,034
Gross operating margin
-€68,148
Depreciation
+€6,749
Other operating charges
-€3,477
Other operating items
-€6,659
Financial income
+€12
Financial charges
-€607
Taxes
+€7,108
Result 2025
-€35,987
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
+€39,697
Investment
-€6,756
Financing
-€4,772
Cash 2024
€55,519
From operations (derived)
+€39,697
Net result for the year
-€35,987
Depreciation
+€17,600
Stocks and contracts
+€1,495
Receivables within one year
+€20,390
Deferred charges and accrued income
-€823
Trade debts
-€29,372
Tax, wage and social debts
-€67
Other debts
+€66,462
Investment (derived)
-€6,756
Investment in fixed assets (net)
-€6,756
Financing
-€4,772
Debts after one year
-€8,143
Current portion of long-term debt
+€6,952
Short-term financial debts
-€3,581
Cash 2025
€83,687
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €231,037 | €227,300 | -€3,737 | -1.6% |
| Fixed assets | 21/28 | €82,493 | €71,649 | -€10,844 | -13.1% |
| Tangible fixed assets | 22/27 | €80,822 | €70,611 | -€10,212 | -12.6% |
| Land and buildings | 22 | €4,745 | €5,663 | +€918 | +19.4% |
| Plant, machinery and equipment | 23 | €59,412 | €63,275 | +€3,862 | +6.5% |
| Furniture and vehicles | 24 | €16,665 | €1,673 | -€14,992 | -90.0% |
| Financial fixed assets | 28 | €1,671 | €1,039 | -€632 | -37.8% |
| Current assets | 29/58 | €148,544 | €155,651 | +€7,107 | +4.8% |
| Stocks and contracts in progress | 3 | €52,021 | €50,526 | -€1,495 | -2.9% |
| Stocks | 30/36 | €52,021 | €50,526 | -€1,495 | -2.9% |
| Amounts receivable within one year | 40/41 | €40,359 | €19,969 | -€20,390 | -50.5% |
| Trade receivables | 40 | €30,164 | €13,311 | -€16,853 | -55.9% |
| Other amounts receivable | 41 | €10,195 | €6,658 | -€3,537 | -34.7% |
| Cash at bank and in hand | 54/58 | €55,519 | €83,687 | +€28,168 | +50.7% |
| Deferred charges and accrued income | 490/1 | €645 | €1,468 | +€823 | +128% |
| Total equity and liabilities | 10/49 | €231,037 | €227,300 | -€3,737 | -1.6% |
| Equity | 10/15 | €61,388 | €25,401 | -€35,987 | -58.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,894 | €30,894 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €30,894 | €30,894 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,894 | -€24,093 | -€35,987 | |
| Amounts payable | 17/49 | €169,649 | €201,899 | +€32,250 | +19.0% |
| Amounts payable after more than one year | 17 | €36,576 | €28,432 | -€8,143 | -22.3% |
| Financial debts | 170/4 | €36,576 | €28,432 | -€8,143 | -22.3% |
| Amounts payable within one year | 42/48 | €133,074 | €173,467 | +€40,393 | +30.4% |
| Current portion of amounts payable after more than one year | 42 | €11,509 | €18,461 | +€6,952 | +60.4% |
| Financial debts | 43 | €3,581 | €0 | -€3,581 | -100% |
| Credit institutions | 430/8 | €3,581 | €0 | -€3,581 | -100% |
| Trade debts | 44 | €102,858 | €73,486 | -€29,372 | -28.6% |
| Suppliers | 440/4 | €102,858 | €73,486 | -€29,372 | -28.6% |
| Taxes, remuneration and social security | 45 | €4,484 | €4,416 | -€67 | -1.5% |
| Taxes | 450/3 | €4,484 | €4,416 | -€67 | -1.5% |
| Other amounts payable | 47/48 | €10,642 | €77,103 | +€66,462 | +625% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,349 | €17,600 | -€6,749 | -27.7% |
| Other operating charges | 640/8 | €1,809 | €5,285 | +€3,477 | +192% |
| Non-recurring operating charges | 66A | - | €6,659 | +€6,659 | |
| Gross operating margin | 9900 | €70,227 | €2,080 | -€68,148 | -97.0% |
| Operating profit (loss) | 9901 | €44,070 | -€27,465 | -€71,535 | |
| Financial income | 75/76B | €1 | €14 | +€12 | +932% |
| Recurring financial income | 75 | €1 | €14 | +€12 | +932% |
| Financial charges | 65/66B | €7,822 | €8,429 | +€607 | +7.8% |
| Recurring financial charges | 65 | €7,822 | €8,429 | +€607 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €36,249 | -€35,881 | -€72,130 | |
| Income taxes | 67/77 | €7,215 | €106 | -€7,108 | -98.5% |
| Profit (loss) for the period | 9904 | €29,034 | -€35,987 | -€65,021 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,034 | -€35,987 | -€65,021 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.