NEW HOME: 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
NEW HOME
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1,241
2024 · €17,828-€19,070
Equity
€262,616
2024 · €263,857-€1,241
Cash
€10,300
2024 · €6,103+€4,196
Balance sheet total
€494,779
2024 · €503,117-€8,338
Largest movements
Assets
- Receivables within one year -€9,735
down €9,735 (-69.1%), from €14,088 to €4,353
of which Trade receivables: -€10,514
Equity and liabilities
- Debts after one year -€19,765
down €19,765 (-12.4%), from €159,153 to €139,388
of which Financial debts: -€19,765
- Accrued charges and deferred income +€12,036
up €12,036 (+76.5%), from €15,729 to €27,765
- Short-term financial debts +€11,000
up €11,000 (+34.4%), from €32,000 to €43,000
- Trade debts -€7,665
down €7,665 (-58.7%), from €13,062 to €5,397
Income statement
- Gross operating margin -€28,894
down €28,894 (-37.0%), from €78,116 to €49,222
- Depreciation -€7,279
down €7,279 (-37.1%), from €19,640 to €12,361
- Taxes -€1,783
no longer reported in 2025 (was €1,783)
- Financial charges +€1,674
up €1,674 (+15.0%), from €11,128 to €12,802
- Staff costs -€1,317
down €1,317 (-7.7%), from €17,021 to €15,704
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
€17,828
Gross operating margin
-€28,894
Staff costs
+€1,317
Depreciation
+€7,279
Other operating charges
+€1,110
Financial income
+€9
Financial charges
-€1,674
Taxes
+€1,783
Result 2025
-€1,241
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
+€22,808
Investment
-€10,158
Financing
-€8,453
Cash 2024
€6,103
From operations (derived)
+€22,808
Net result for the year
-€1,241
Depreciation
+€12,361
Stocks and contracts
+€1,720
Receivables within one year
+€9,735
Deferred charges and accrued income
-€1,123
Trade debts
-€7,665
Tax, wage and social debts
-€3,141
Other debts
+€127
Accrued charges and deferred income
+€12,036
Investment (derived)
-€10,158
Investment in fixed assets (net)
-€10,158
Financing
-€8,453
Debts after one year
-€19,765
Current portion of long-term debt
+€311
Short-term financial debts
+€11,000
Cash 2025
€10,300
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €503,117 | €494,779 | -€8,338 | -1.7% |
| Fixed assets | 21/28 | €476,420 | €474,218 | -€2,202 | -0.5% |
| Tangible fixed assets | 22/27 | €474,929 | €472,727 | -€2,202 | -0.5% |
| Land and buildings | 22 | €471,537 | €463,257 | -€8,281 | -1.8% |
| Plant, machinery and equipment | 23 | €711 | €2,613 | +€1,902 | +267% |
| Furniture and vehicles | 24 | €2,681 | €6,400 | +€3,719 | +139% |
| Other tangible fixed assets | 26 | - | €458 | +€458 | |
| Financial fixed assets | 28 | €1,491 | €1,491 | = | 0.0% |
| Current assets | 29/58 | €26,697 | €20,561 | -€6,136 | -23.0% |
| Stocks and contracts in progress | 3 | €4,870 | €3,150 | -€1,720 | -35.3% |
| Stocks | 30/36 | €4,870 | €3,150 | -€1,720 | -35.3% |
| Amounts receivable within one year | 40/41 | €14,088 | €4,353 | -€9,735 | -69.1% |
| Trade receivables | 40 | €14,088 | €3,575 | -€10,514 | -74.6% |
| Other amounts receivable | 41 | - | €779 | +€779 | |
| Cash at bank and in hand | 54/58 | €6,103 | €10,300 | +€4,196 | +68.8% |
| Deferred charges and accrued income | 490/1 | €1,635 | €2,758 | +€1,123 | +68.7% |
| Total equity and liabilities | 10/49 | €503,117 | €494,779 | -€8,338 | -1.7% |
| Equity | 10/15 | €263,857 | €262,616 | -€1,241 | -0.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Other | 1109/19 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €99,625 | €99,625 | = | 0.0% |
| Distributable reserves | 133 | €99,625 | €99,625 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,233 | €991 | -€1,241 | -55.6% |
| Amounts payable | 17/49 | €239,260 | €232,163 | -€7,097 | -3.0% |
| Amounts payable after more than one year | 17 | €159,153 | €139,388 | -€19,765 | -12.4% |
| Financial debts | 170/4 | €156,581 | €136,816 | -€19,765 | -12.6% |
| Other amounts payable | 178/9 | €2,572 | €2,572 | = | 0.0% |
| Amounts payable within one year | 42/48 | €64,378 | €65,010 | +€632 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €10,953 | €11,265 | +€311 | +2.8% |
| Financial debts | 43 | €32,000 | €43,000 | +€11,000 | +34.4% |
| Credit institutions | 430/8 | €32,000 | €43,000 | +€11,000 | +34.4% |
| Trade debts | 44 | €13,062 | €5,397 | -€7,665 | -58.7% |
| Suppliers | 440/4 | €13,062 | €5,397 | -€7,665 | -58.7% |
| Taxes, remuneration and social security | 45 | €6,227 | €3,086 | -€3,141 | -50.4% |
| Taxes | 450/3 | €3,716 | - | -€3,716 | |
| Remuneration and social security | 454/9 | €2,511 | €3,086 | +€575 | +22.9% |
| Other amounts payable | 47/48 | €2,135 | €2,262 | +€127 | +5.9% |
| Accrued charges and deferred income | 492/3 | €15,729 | €27,765 | +€12,036 | +76.5% |
| Remuneration, social security and pensions | 62 | €17,021 | €15,704 | -€1,317 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,640 | €12,361 | -€7,279 | -37.1% |
| Other operating charges | 640/8 | €10,719 | €9,609 | -€1,110 | -10.4% |
| Gross operating margin | 9900 | €78,116 | €49,222 | -€28,894 | -37.0% |
| Operating profit (loss) | 9901 | €30,736 | €11,548 | -€19,188 | -62.4% |
| Financial income | 75/76B | €4 | €13 | +€9 | +257% |
| Recurring financial income | 75 | €4 | €13 | +€9 | +257% |
| Financial charges | 65/66B | €11,128 | €12,802 | +€1,674 | +15.0% |
| Recurring financial charges | 65 | €11,128 | €12,802 | +€1,674 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €19,611 | -€1,241 | -€20,852 | |
| Income taxes | 67/77 | €1,783 | - | -€1,783 | |
| Profit (loss) for the period | 9904 | €17,828 | -€1,241 | -€19,070 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,828 | -€1,241 | -€19,070 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.