NVM-Côté Gourmand: what changed
What changed
NVM-Côté Gourmand
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€42,762
2024 · €80,742-€37,980
Equity
€404,787
2024 · €362,025+€42,762
Cash
€292,317
2024 · €291,504+€813
Balance sheet total
€415,810
2024 · €382,054+€33,756
Largest movements
Assets
- Receivables within one year +€36,245
up €36,245 (+43.6%), from €83,056 to €119,302
Equity and liabilities
- Profit (loss) carried forward +€42,762
up €42,762 (+12.5%), from €341,565 to €384,327
- Tax, wage and social debts -€9,918
down €9,918 (-88.3%), from €11,234 to €1,317
Income statement
- Staff costs +€33,645
up €33,645 (+21.7%), from €155,049 to €188,694
- Depreciation -€8,764
down €8,764 (-86.2%), from €10,167 to €1,403
- Taxes +€7,621
up €7,621 (+125%), from €6,096 to €13,717
- Financial charges +€2,814
up €2,814 (+72.1%), from €3,903 to €6,717
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
€80,742
Gross operating margin
-€2,338
Staff costs
-€33,645
Depreciation
+€8,764
Other operating charges
-€327
Financial charges
-€2,814
Taxes
-€7,621
Result 2025
€42,762
raises the resultlowers the result
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
+€813
Investment
€0
Financing
€0
Cash 2024
€291,504
From operations (derived)
+€813
Net result for the year
+€42,762
Depreciation
+€1,403
Stocks and contracts
+€1,900
Receivables within one year
-€36,245
Trade debts
+€912
Tax, wage and social debts
-€9,918
Cash 2025
€292,317
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €382,054 | €415,810 | +€33,756 | +8.8% |
| Fixed assets | 21/28 | €3,193 | €1,790 | -€1,403 | -43.9% |
| Tangible fixed assets | 22/27 | €1,403 | €0 | -€1,403 | -100% |
| Plant, machinery and equipment | 23 | €1,403 | €0 | -€1,403 | -100% |
| Financial fixed assets | 28 | €1,790 | €1,790 | = | 0.0% |
| Current assets | 29/58 | €378,861 | €414,019 | +€35,159 | +9.3% |
| Stocks and contracts in progress | 3 | €4,301 | €2,401 | -€1,900 | -44.2% |
| Stocks | 30/36 | €4,301 | €2,401 | -€1,900 | -44.2% |
| Amounts receivable within one year | 40/41 | €83,056 | €119,302 | +€36,245 | +43.6% |
| Other amounts receivable | 41 | €83,056 | €119,302 | +€36,245 | +43.6% |
| Cash at bank and in hand | 54/58 | €291,504 | €292,317 | +€813 | +0.3% |
| Total equity and liabilities | 10/49 | €382,054 | €415,810 | +€33,756 | +8.8% |
| Equity | 10/15 | €362,025 | €404,787 | +€42,762 | +11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €341,565 | €384,327 | +€42,762 | +12.5% |
| Amounts payable | 17/49 | €20,029 | €11,023 | -€9,006 | -45.0% |
| Amounts payable within one year | 42/48 | €20,029 | €11,023 | -€9,006 | -45.0% |
| Trade debts | 44 | €8,794 | €9,706 | +€912 | +10.4% |
| Suppliers | 440/4 | €8,794 | €9,706 | +€912 | +10.4% |
| Taxes, remuneration and social security | 45 | €11,234 | €1,317 | -€9,918 | -88.3% |
| Taxes | 450/3 | €11,234 | €1,317 | -€9,918 | -88.3% |
| Remuneration, social security and pensions | 62 | €155,049 | €188,694 | +€33,645 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,167 | €1,403 | -€8,764 | -86.2% |
| Other operating charges | 640/8 | - | €327 | +€327 | |
| Gross operating margin | 9900 | €255,957 | €253,619 | -€2,338 | -0.9% |
| Operating profit (loss) | 9901 | €90,741 | €63,196 | -€27,545 | -30.4% |
| Financial charges | 65/66B | €3,903 | €6,717 | +€2,814 | +72.1% |
| Recurring financial charges | 65 | €3,903 | €6,717 | +€2,814 | +72.1% |
| Profit (loss) for the period before taxes | 9903 | €86,837 | €56,478 | -€30,359 | -35.0% |
| Income taxes | 67/77 | €6,096 | €13,717 | +€7,621 | +125% |
| Profit (loss) for the period | 9904 | €80,742 | €42,762 | -€37,980 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €80,742 | €42,762 | -€37,980 | -47.0% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.