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NOïchâ: 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

NOïchâ

BE 0436.717.556
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2,105
2024 · -€73,217+€75,322
Equity
-€651,451
2024 · -€653,556+€2,105
Cash
€50,321
2024 · €38,026+€12,295
Balance sheet total
€1.1m
2024 · €1.2m-€30,826

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€32,422

    down €32,422 (-15.6%), from €207,831 to €175,409

    of which Trade receivables: -€29,035

  • Cash +€12,295

    up €12,295 (+32.3%), from €38,026 to €50,321

    mainly Other debts (+€1.5m) and Depreciation (+€57,144)

Equity and liabilities
  • Debts after one year -€1.6m

    no longer reported in 2025 (was €1.6m)

  • Other debts +€1.5m

    new in 2025: €1.5m

  • Trade debts +€16,388

    up €16,388 (+15.6%), from €105,242 to €121,630

Income statement
  • Staff costs +€46,782

    up €46,782 (+6.3%), from €747,894 to €794,676

  • Other operating charges -€46,735

    down €46,735 (-78.5%), from €59,555 to €12,820

  • Financial charges -€40,375

    down €40,375 (-50.1%), from €80,637 to €40,262

    of which Financial charges: -€32,375

  • Turnover +€25,460

    up €25,460 (+1.8%), from €1.4m to €1.5m

  • Taxes +€15,000

    new in 2025: €15,000

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 -€73,217
Gross operating margin +€9,582
Staff costs -€46,782
Depreciation -€4,419
Other operating charges +€46,735
Other operating items +€44,983
Financial income -€152
Financial charges +€40,375
Taxes -€15,000
Result 2025 €2,105

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 +€1.6m
Investment -€47,216
Financing -€1.6m
Cash 2024 €38,026
Net result for the year +€2,105
Depreciation +€57,144
Smaller working-capital items +€486
Receivables within one year +€32,422
Trade debts +€16,388
Other debts +€1.5m
Investment in fixed assets (net) -€47,216
Debts after one year -€1.6m
Cash 2025 €50,321
Every line side by side 53 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,168,694 €1,137,868 -€30,826 -2.6%
Fixed assets 21/28 €914,685 €904,757 -€9,928 -1.1%
Tangible fixed assets 22/27 €913,160 €903,232 -€9,928 -1.1%
Land and buildings 22 €904,225 €852,576 -€51,649 -5.7%
Plant, machinery and equipment 23 - €6,338 +€6,338
Furniture and vehicles 24 - €3,758 +€3,758
Other tangible fixed assets 26 €8,935 €40,560 +€31,625 +353.9%
Financial fixed assets 28 €1,525 €1,525 = 0.0%
Current assets 29/58 €254,009 €233,111 -€20,898 -8.2%
Stocks and contracts in progress 3 €3,985 €6,050 +€2,065 +51.8%
Stocks 30/36 €3,985 €6,050 +€2,065 +51.8%
Amounts receivable within one year 40/41 €207,831 €175,409 -€32,422 -15.6%
Trade receivables 40 €29,035 - -€29,035
Other amounts receivable 41 €178,796 €175,409 -€3,387 -1.9%
Cash at bank and in hand 54/58 €38,026 €50,321 +€12,295 +32.3%
Deferred charges and accrued income 490/1 €4,167 €1,331 -€2,836 -68.1%
Total equity and liabilities 10/49 €1,168,694 €1,137,868 -€30,826 -2.6%
Equity 10/15 -€653,556 -€651,451 +€2,105 +0.3%
Contributions 10/11 €30,368 €30,368 = 0.0%
Capital 10 - €30,368 +€30,368
Issued capital 100 - €30,368 +€30,368
Reserves 13 €3,037 €3,037 = 0.0%
Non-distributable reserves 130/1 €3,037 €3,037 = 0.0%
Other 1319 €3,037 €3,037 = 0.0%
Profit (loss) carried forward 14 -€686,961 -€684,856 +€2,105 +0.3%
Amounts payable 17/49 €1,822,250 €1,789,319 -€32,931 -1.8%
Amounts payable after more than one year 17 €1,580,274 - -€1.6m
Other amounts payable 178/9 €1,580,274 - -€1.6m
Amounts payable within one year 42/48 €241,976 €1,789,319 +€1.5m +639.5%
Trade debts 44 €105,242 €121,630 +€16,388 +15.6%
Suppliers 440/4 €105,242 €121,630 +€16,388 +15.6%
Taxes, remuneration and social security 45 €136,734 €136,449 -€285 -0.2%
Taxes 450/3 €24,845 €20,331 -€4,514 -18.2%
Remuneration and social security 454/9 €111,889 €116,118 +€4,229 +3.8%
Other amounts payable 47/48 - €1,531,240 +€1.5m
Turnover 70 €1,426,659 €1,452,119 +€25,460 +1.8%
Non-recurring operating income 76A €49,886 €48,402 -€1,484 -3.0%
Goods, raw materials, services and sundry goods 60/61 €597,225 €610,389 +€13,164 +2.2%
Remuneration, social security and pensions 62 €747,894 €794,676 +€46,782 +6.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €52,725 €57,144 +€4,419 +8.4%
Other operating charges 640/8 €59,555 €12,820 -€46,735 -78.5%
Non-recurring operating charges 66A €44,983 - -€44,983
Gross operating margin 9900 €912,425 €922,007 +€9,582 +1.1%
Operating profit (loss) 9901 €7,268 €57,367 +€50,099 +689.3%
Financial income 75/76B €152 - -€152
Recurring financial income 75 €152 - -€152
Financial charges 65/66B €80,637 €40,262 -€40,375 -50.1%
Recurring financial charges 65 €72,637 €40,262 -€32,375 -44.6%
Non-recurring financial charges 66B €8,000 - -€8,000
Profit (loss) for the period before taxes 9903 -€73,217 €17,105 +€90,322
Income taxes 67/77 - €15,000 +€15,000
Profit (loss) for the period 9904 -€73,217 €2,105 +€75,322
Profit (loss) for the period to be appropriated 9905 -€73,217 €2,105 +€75,322

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.