Opa's eethuisje: 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
Opa's eethuisje
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€92,448
2024 · €85,227+€7,221
Equity
€14,260
2024 · €14,260
Cash
€148,048
2024 · €150,036-€1,987
Balance sheet total
€332,595
2024 · €358,250-€25,655
Largest movements
Assets
- Receivables within one year -€16,731
down €16,731 (-71.2%), from €23,497 to €6,766
of which Trade receivables: -€8,853
- Tangible fixed assets -€8,762
down €8,762 (-5.1%), from €172,321 to €163,559
of which Land and buildings: -€6,297
Equity and liabilities
- Other debts -€30,260
down €30,260 (-11.1%), from €272,106 to €241,846
- Current portion of long-term debt -€10,232
down €10,232 (-100%), from €10,232 to €0
- Short-term financial debts +€10,151
new in 2025: €10,151
- Trade debts +€5,710
up €5,710 (+64.2%), from €8,894 to €14,604
Income statement
- Taxes -€5,400
down €5,400 (-16.5%), from €32,677 to €27,277
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
€85,227
Gross operating margin
+€2,459
Staff costs
+€2,236
Depreciation
-€1,667
Other operating charges
-€1,402
Financial income
+€37
Financial charges
+€158
Taxes
+€5,400
Result 2025
€92,448
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
+€95,969
Investment
-€5,426
Financing
-€92,530
Cash 2024
€150,036
From operations (derived)
+€95,969
Net result for the year
+€92,448
Depreciation
+€14,188
Stocks and contracts
-€1,212
Receivables within one year
+€16,731
Deferred charges and accrued income
-€614
Trade debts
+€5,710
Tax, wage and social debts
-€1,668
Other debts
-€30,260
Accrued charges and deferred income
+€645
Investment (derived)
-€5,426
Investment in fixed assets (net)
-€5,426
Financing
-€92,530
Current portion of long-term debt
-€10,232
Short-term financial debts
+€10,151
Contributions, distributions and other
-€92,448
Cash 2025
€148,048
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €358,250 | €332,595 | -€25,655 | -7.2% |
| Fixed assets | 21/28 | €172,321 | €163,559 | -€8,762 | -5.1% |
| Tangible fixed assets | 22/27 | €172,321 | €163,559 | -€8,762 | -5.1% |
| Land and buildings | 22 | €153,440 | €147,144 | -€6,297 | -4.1% |
| Plant, machinery and equipment | 23 | €18,363 | €16,243 | -€2,120 | -11.5% |
| Furniture and vehicles | 24 | €518 | €173 | -€345 | -66.7% |
| Current assets | 29/58 | €185,929 | €169,036 | -€16,893 | -9.1% |
| Stocks and contracts in progress | 3 | €10,593 | €11,804 | +€1,212 | +11.4% |
| Stocks | 30/36 | €10,593 | €11,804 | +€1,212 | +11.4% |
| Amounts receivable within one year | 40/41 | €23,497 | €6,766 | -€16,731 | -71.2% |
| Trade receivables | 40 | €8,873 | €20 | -€8,853 | -99.8% |
| Other amounts receivable | 41 | €14,624 | €6,746 | -€7,878 | -53.9% |
| Cash at bank and in hand | 54/58 | €150,036 | €148,048 | -€1,987 | -1.3% |
| Deferred charges and accrued income | 490/1 | €1,803 | €2,417 | +€614 | +34.0% |
| Total equity and liabilities | 10/49 | €358,250 | €332,595 | -€25,655 | -7.2% |
| Equity | 10/15 | €14,260 | €14,260 | = | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €343,990 | €318,335 | -€25,655 | -7.5% |
| Amounts payable within one year | 42/48 | €343,473 | €317,173 | -€26,300 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €10,232 | €0 | -€10,232 | -100% |
| Financial debts | 43 | - | €10,151 | +€10,151 | |
| Credit institutions | 430/8 | - | €10,151 | +€10,151 | |
| Trade debts | 44 | €8,894 | €14,604 | +€5,710 | +64.2% |
| Suppliers | 440/4 | €8,894 | €14,604 | +€5,710 | +64.2% |
| Taxes, remuneration and social security | 45 | €52,240 | €50,573 | -€1,668 | -3.2% |
| Taxes | 450/3 | €29,561 | €30,923 | +€1,362 | +4.6% |
| Remuneration and social security | 454/9 | €22,680 | €19,650 | -€3,030 | -13.4% |
| Other amounts payable | 47/48 | €272,106 | €241,846 | -€30,260 | -11.1% |
| Accrued charges and deferred income | 492/3 | €517 | €1,162 | +€645 | +125% |
| Remuneration, social security and pensions | 62 | €256,812 | €254,576 | -€2,236 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,521 | €14,188 | +€1,667 | +13.3% |
| Other operating charges | 640/8 | €465 | €1,867 | +€1,402 | +302% |
| Gross operating margin | 9900 | €389,562 | €392,021 | +€2,459 | +0.6% |
| Operating profit (loss) | 9901 | €119,765 | €121,390 | +€1,625 | +1.4% |
| Financial income | 75/76B | €47 | €85 | +€37 | +79.4% |
| Recurring financial income | 75 | €47 | €85 | +€37 | +79.4% |
| Financial charges | 65/66B | €1,907 | €1,749 | -€158 | -8.3% |
| Recurring financial charges | 65 | €1,907 | €1,749 | -€158 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €117,904 | €119,725 | +€1,821 | +1.5% |
| Income taxes | 67/77 | €32,677 | €27,277 | -€5,400 | -16.5% |
| Profit (loss) for the period | 9904 | €85,227 | €92,448 | +€7,221 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €85,227 | €92,448 | +€7,221 | +8.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.