ODAS: what changed
What changed
ODAS
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€285,014
2024 · -€594,866+€309,852
Equity
€11.3m
2024 · €11.6m-€366,766
Cash
€1.5m
2024 · €1.8m-€328,465
Balance sheet total
€26.8m
2024 · €27.6m-€776,182
Largest movements
Assets
- Tangible fixed assets -€745,045
down €745,045 (-3.8%), from €19.5m to €18.8m
of which Land and buildings: -€430,610
- Cash -€328,465
down €328,465 (-18.1%), from €1.8m to €1.5m
mainly Debts within one year (-€643,462) and Investment in fixed assets (net) (-€592,567)
Equity and liabilities
- Debts within one year -€643,462
down €643,462 (-16.3%), from €3.9m to €3.3m
of which Tax, wage and social debts: -€480,014
- Profit (loss) carried forward -€285,014
down €285,014 (-10.3%), from €2.8m to €2.5m
Income statement
- Turnover +€1.2m
up €1.2m (+12.4%), from €10.1m to €11.3m
- Staff costs +€931,128
up €931,128 (+5.4%), from €17.3m to €18.3m
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
-€594,866
Turnover
+€1.2m
Other operating income
-€113,255
Goods and materials
+€55,462
Services and other goods
+€94,744
Staff costs
-€931,128
Depreciation
-€6,766
Write-downs
-€28,936
Other operating charges
+€48,924
Other operating items
+€70,625
Financial income
-€37,698
Financial charges
-€89,222
Result 2025
-€285,014
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
+€224,285
Investment
-€592,567
Financing
+€39,817
Cash 2024
€1.8m
From operations (derived)
+€224,285
Net result for the year
-€285,014
Depreciation
+€1.3m
Receivables after one year
-€40,488
Stocks and contracts
-€92,290
Receivables within one year
-€245,603
Deferred charges and accrued income
+€82,751
Provisions
+€21,894
Debts within one year
-€643,462
Accrued charges and deferred income
+€90,583
Investment (derived)
-€592,567
Investment in fixed assets (net)
-€592,567
Financing
+€39,817
Debts after one year
+€121,569
Contributions, distributions and other
-€81,752
Cash 2025
€1.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,565,303 | €26,789,121 | -€776,182 | -2.8% |
| Fixed assets | 21/28 | €19,606,574 | €18,863,227 | -€743,347 | -3.8% |
| Intangible fixed assets | 21 | €36,794 | €17,902 | -€18,892 | -51.3% |
| Tangible fixed assets | 22/27 | €19,531,660 | €18,786,615 | -€745,045 | -3.8% |
| Land and buildings | 22 | €16,093,912 | €15,663,302 | -€430,610 | -2.7% |
| Plant, machinery and equipment | 23 | €2,321,291 | €2,169,110 | -€152,181 | -6.6% |
| Furniture and vehicles | 24 | €1,027,844 | €892,567 | -€135,277 | -13.2% |
| Leasing and similar rights | 25 | €47,196 | €36,510 | -€10,686 | -22.6% |
| Other tangible fixed assets | 26 | €41,417 | €25,126 | -€16,291 | -39.3% |
| Financial fixed assets | 28 | €38,120 | €58,710 | +€20,590 | +54.0% |
| Other financial fixed assets | 284/8 | €38,120 | €58,710 | +€20,590 | +54.0% |
| Shares | 284 | €10,000 | €10,250 | +€250 | +2.5% |
| Amounts receivable and cash guarantees | 285/8 | €28,120 | €48,460 | +€20,340 | +72.3% |
| Current assets | 29/58 | €7,958,729 | €7,925,894 | -€32,835 | -0.4% |
| Amounts receivable after more than one year | 29 | €2,409,600 | €2,450,088 | +€40,488 | +1.7% |
| Other amounts receivable | 291 | €2,409,600 | €2,450,088 | +€40,488 | +1.7% |
| Stocks and contracts in progress | 3 | €867,413 | €959,703 | +€92,290 | +10.6% |
| Stocks | 30/36 | €867,413 | €959,703 | +€92,290 | +10.6% |
| Raw materials and consumables | 30/31 | €540,246 | €670,028 | +€129,782 | +24.0% |
| Work in progress | 32 | €153,743 | €156,895 | +€3,152 | +2.1% |
| Finished goods | 33 | €74,822 | €52,701 | -€22,121 | -29.6% |
| Goods purchased for resale | 34 | €98,602 | €80,079 | -€18,523 | -18.8% |
| Amounts receivable within one year | 40/41 | €2,732,078 | €2,977,681 | +€245,603 | +9.0% |
| Trade receivables | 40 | €2,269,993 | €2,267,515 | -€2,478 | -0.1% |
| Other amounts receivable | 41 | €462,085 | €710,166 | +€248,081 | +53.7% |
| Current investments | 50/53 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,813,047 | €1,484,582 | -€328,465 | -18.1% |
| Deferred charges and accrued income | 490/1 | €134,091 | €51,340 | -€82,751 | -61.7% |
| Total equity and liabilities | 10/49 | €27,565,303 | €26,789,121 | -€776,182 | -2.8% |
| Equity | 10/15 | €11,626,013 | €11,259,247 | -€366,766 | -3.2% |
| Reserves | 13 | €8,696,420 | €8,696,420 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,769,131 | €2,484,117 | -€285,014 | -10.3% |
| Investment grants | 15 | €160,462 | €78,710 | -€81,752 | -50.9% |
| Provisions and deferred taxes | 16 | €317,840 | €339,734 | +€21,894 | +6.9% |
| Provisions for liabilities and charges | 160/5 | €317,840 | €339,734 | +€21,894 | +6.9% |
| Pensions and similar obligations | 160 | €107,919 | €101,986 | -€5,933 | -5.5% |
| Other liabilities and charges | 164/5 | €209,921 | €237,748 | +€27,827 | +13.3% |
| Amounts payable | 17/49 | €15,621,450 | €15,190,140 | -€431,310 | -2.8% |
| Amounts payable after more than one year | 17 | €11,298,772 | €11,420,341 | +€121,569 | +1.1% |
| Financial debts | 170/4 | €11,298,772 | €11,420,341 | +€121,569 | +1.1% |
| Leasing and similar obligations | 172 | €33,586 | €20,596 | -€12,990 | -38.7% |
| Credit institutions | 173 | €11,265,186 | €11,399,745 | +€134,559 | +1.2% |
| Amounts payable within one year | 42/48 | €3,937,391 | €3,293,929 | -€643,462 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €592,249 | €632,772 | +€40,523 | +6.8% |
| Trade debts | 44 | €950,830 | €692,585 | -€258,245 | -27.2% |
| Suppliers | 440/4 | €950,830 | €692,585 | -€258,245 | -27.2% |
| Advances received on contracts in progress | 46 | €80,337 | €71,611 | -€8,726 | -10.9% |
| Taxes, remuneration and social security | 45 | €2,220,217 | €1,740,203 | -€480,014 | -21.6% |
| Taxes | 450/3 | €98,531 | €100,655 | +€2,124 | +2.2% |
| Remuneration and social security | 454/9 | €2,121,686 | €1,639,548 | -€482,138 | -22.7% |
| Accrued charges and deferred income | 492/3 | €385,287 | €475,870 | +€90,583 | +23.5% |
| Operating income | 70/76A | €22,509,506 | €24,055,135 | +€1.5m | +6.9% |
| Turnover | 70 | €10,091,970 | €11,339,072 | +€1.2m | +12.4% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€17,788 | -€18,970 | -€1,182 | -6.6% |
| Membership fees, donations, legacies and grants | 73 | €11,975,797 | €12,463,527 | +€487,730 | +4.1% |
| Other operating income | 74 | €203,675 | €90,420 | -€113,255 | -55.6% |
| Non-recurring operating income | 76A | €255,852 | €181,086 | -€74,766 | -29.2% |
| Operating charges | 60/66A | €23,010,702 | €24,119,559 | +€1.1m | +4.8% |
| Goods for resale, raw materials and consumables | 60 | €1,622,221 | €1,566,759 | -€55,462 | -3.4% |
| Purchases | 600/8 | €1,636,391 | €1,678,019 | +€41,628 | +2.5% |
| Change in stocks: decrease (increase) | 609 | -€14,170 | -€111,260 | -€97,090 | -685% |
| Services and other goods | 61 | €2,917,610 | €2,822,866 | -€94,744 | -3.2% |
| Remuneration, social security and pensions | 62 | €17,329,776 | €18,260,904 | +€931,128 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,329,148 | €1,335,914 | +€6,766 | +0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,613 | €17,323 | +€28,936 | |
| Other operating charges | 640/8 | €121,034 | €72,110 | -€48,924 | -40.4% |
| Non-recurring operating charges | 66A | €79,210 | €20,924 | -€58,286 | -73.6% |
| Operating profit (loss) | 9901 | -€501,196 | -€64,424 | +€436,772 | +87.1% |
| Financial income | 75/76B | €43,408 | €5,710 | -€37,698 | -86.8% |
| Recurring financial income | 75 | €43,408 | €5,710 | -€37,698 | -86.8% |
| Income from current assets | 751 | €38,318 | €63 | -€38,255 | -99.8% |
| Other financial income | 752/9 | €5,090 | €5,647 | +€557 | +10.9% |
| Financial charges | 65/66B | €137,078 | €226,300 | +€89,222 | +65.1% |
| Recurring financial charges | 65 | €137,078 | €226,300 | +€89,222 | +65.1% |
| Debt charges | 650 | €129,377 | €214,921 | +€85,544 | +66.1% |
| Other financial charges | 652/9 | €7,701 | €11,379 | +€3,678 | +47.8% |
| Profit (loss) for the period before taxes | 9903 | -€594,866 | -€285,014 | +€309,852 | +52.1% |
| Profit (loss) for the period | 9904 | -€594,866 | -€285,014 | +€309,852 | +52.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€594,866 | -€285,014 | +€309,852 | +52.1% |
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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 2 November 2026 via checked.be.