Naisin: what changed
What changed
Naisin
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
-€14
2023 · €1,460-€1,473
Equity
€22,614
2023 · €22,627-€14
Cash
€57,511
2023 · €39,508+€18,003
Balance sheet total
€135,284
2023 · €117,607+€17,677
Largest movements
Assets
- Cash +€18,003
up €18,003 (+45.6%), from €39,508 to €57,511
mainly Other debts (+€24,958) and Tax, wage and social debts (+€12,794)
Equity and liabilities
- Trade debts -€29,061
down €29,061 (-49.6%), from €58,645 to €29,584
- Other debts +€24,958
new in 2024: €24,958
- Tax, wage and social debts +€12,794
up €12,794 (+384%), from €3,335 to €16,129
of which Remuneration and social security: +€10,905
- Current portion of long-term debt +€9,000
up €9,000 (+27.3%), from €33,000 to €42,000
Income statement
- Gross operating margin +€35,313
up €35,313 (+48.4%), from €72,966 to €108,279
- Staff costs +€34,681
up €34,681 (+53.8%), from €64,510 to €99,190
- Other operating charges +€1,839
up €1,839 (+50.3%), from €3,656 to €5,494
Change in the result, 2023 to 2024
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 2023
€1,460
Gross operating margin
+€35,313
Staff costs
-€34,681
Depreciation
+€480
Other operating charges
-€1,839
Financial income
-€60
Financial charges
+€243
Taxes
-€930
Result 2024
-€14
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€9,003
Investment
€0
Financing
+€9,000
Cash 2023
€39,508
From operations (derived)
+€9,003
Net result for the year
-€14
Depreciation
+€268
Receivables within one year
+€58
Trade debts
-€29,061
Tax, wage and social debts
+€12,794
Other debts
+€24,958
Financing
+€9,000
Current portion of long-term debt
+€9,000
Cash 2024
€57,511
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,607 | €135,284 | +€17,677 | +15.0% |
| Fixed assets | 21/28 | €6,948 | €6,680 | -€268 | -3.9% |
| Tangible fixed assets | 22/27 | €1,248 | €980 | -€268 | -21.5% |
| Land and buildings | 22 | €1,091 | €980 | -€111 | -10.2% |
| Plant, machinery and equipment | 23 | €130 | - | -€130 | |
| Furniture and vehicles | 24 | €26 | - | -€26 | |
| Financial fixed assets | 28 | €5,700 | €5,700 | = | 0.0% |
| Current assets | 29/58 | €110,659 | €128,604 | +€17,945 | +16.2% |
| Stocks and contracts in progress | 3 | €3,900 | €3,900 | = | 0.0% |
| Stocks | 30/36 | €3,900 | €3,900 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,251 | €67,193 | -€58 | -0.1% |
| Trade receivables | 40 | €54,096 | €54,038 | -€58 | -0.1% |
| Other amounts receivable | 41 | €13,155 | €13,155 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,508 | €57,511 | +€18,003 | +45.6% |
| Total equity and liabilities | 10/49 | €117,607 | €135,284 | +€17,677 | +15.0% |
| Equity | 10/15 | €22,627 | €22,614 | -€14 | -0.1% |
| Contributions | 10/11 | €16,500 | €16,500 | = | 0.0% |
| Capital | 10 | €16,500 | €16,500 | = | 0.0% |
| Issued capital | 100 | €16,500 | €16,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,127 | €6,114 | -€14 | -0.2% |
| Amounts payable | 17/49 | €94,980 | €112,671 | +€17,691 | +18.6% |
| Amounts payable within one year | 42/48 | €94,980 | €112,671 | +€17,691 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €33,000 | €42,000 | +€9,000 | +27.3% |
| Trade debts | 44 | €58,645 | €29,584 | -€29,061 | -49.6% |
| Suppliers | 440/4 | €58,645 | €29,584 | -€29,061 | -49.6% |
| Taxes, remuneration and social security | 45 | €3,335 | €16,129 | +€12,794 | +384% |
| Taxes | 450/3 | €3,052 | €4,941 | +€1,888 | +61.9% |
| Remuneration and social security | 454/9 | €283 | €11,188 | +€10,905 | +3,857% |
| Other amounts payable | 47/48 | - | €24,958 | +€24,958 | |
| Remuneration, social security and pensions | 62 | €64,510 | €99,190 | +€34,681 | +53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €748 | €268 | -€480 | -64.2% |
| Other operating charges | 640/8 | €3,656 | €5,494 | +€1,839 | +50.3% |
| Gross operating margin | 9900 | €72,966 | €108,279 | +€35,313 | +48.4% |
| Operating profit (loss) | 9901 | €4,053 | €3,327 | -€726 | -17.9% |
| Financial income | 75/76B | €61 | €1 | -€60 | -98.4% |
| Recurring financial income | 75 | €61 | €1 | -€60 | -98.4% |
| Financial charges | 65/66B | €2,253 | €2,010 | -€243 | -10.8% |
| Recurring financial charges | 65 | €2,253 | €2,010 | -€243 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €1,861 | €1,318 | -€543 | -29.2% |
| Income taxes | 67/77 | €401 | €1,331 | +€930 | +232% |
| Profit (loss) for the period | 9904 | €1,460 | -€14 | -€1,473 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,460 | -€14 | -€1,473 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.