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Pados: 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

Pados

BE 0441.992.871
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€90,968
2024 · €69,769+€21,199
Equity
€490,551
2024 · €399,583+€90,968
Cash
€53,341
2024 · €132,842-€79,501
Balance sheet total
€572,186
2024 · €514,756+€57,430

Largest movements

2024 to 2025
Assets
  • Current investments +€400,000

    new in 2025: €400,000

  • Stocks and contracts -€162,462

    down €162,462 (-98.0%), from €165,855 to €3,393

  • Cash -€79,501

    down €79,501 (-59.8%), from €132,842 to €53,341

    mainly Current investments (-€400,000) and Trade debts (-€18,663)

  • Receivables within one year -€69,563

    down €69,563 (-59.3%), from €117,402 to €47,839

    of which Trade receivables: -€69,386

  • Tangible fixed assets -€25,741

    down €25,741 (-29.8%), from €86,336 to €60,595

    of which Furniture and vehicles: -€23,060

Equity and liabilities
  • Reserves +€92,399

    up €92,399 (+24.3%), from €379,551 to €471,951

    of which Distributable reserves: +€92,991

  • Trade debts -€18,663

    down €18,663 (-78.3%), from €23,831 to €5,168

  • Other debts -€8,063

    down €8,063 (-12.1%), from €66,721 to €58,658

  • Tax, wage and social debts -€6,769

    down €6,769 (-35.1%), from €19,286 to €12,517

Income statement
  • Gross operating margin +€45,414

    up €45,414 (+37.4%), from €121,427 to €166,841

  • Write-downs +€14,254

    up €14,254, from -€11,887 to €2,366

  • Taxes +€9,101

    up €9,101 (+30.4%), from €29,924 to €39,025

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 €69,769
Gross operating margin +€45,414
Depreciation +€991
Write-downs -€14,254
Other operating charges -€663
Other operating items -€2,374
Financial income +€923
Financial charges +€566
Taxes -€9,101
Deferred taxes and other -€305
Result 2025 €90,968

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 +€317,366
Investment -€396,867
Financing €0
Cash 2024 €132,842
Net result for the year +€90,968
Depreciation +€25,747
Stocks and contracts +€162,462
Receivables within one year +€69,563
Deferred charges and accrued income +€2,164
Smaller working-capital items -€43
Trade debts -€18,663
Tax, wage and social debts -€6,769
Other debts -€8,063
Investment in fixed assets (net) +€3,133
Current investments -€400,000
Cash 2025 €53,341
Every line side by side 52 lines
Line Code 2024 2025 Change %
Total assets 20/58 €514,756 €572,186 +€57,430 +11.2%
Fixed assets 21/28 €89,555 €60,675 -€28,880 -32.2%
Intangible fixed assets 21 €2,504 €0 -€2,504 -100.0%
Tangible fixed assets 22/27 €86,336 €60,595 -€25,741 -29.8%
Land and buildings 22 €5,043 €3,282 -€1,761 -34.9%
Plant, machinery and equipment 23 €2,104 €1,184 -€920 -43.7%
Furniture and vehicles 24 €79,189 €56,129 -€23,060 -29.1%
Financial fixed assets 28 €715 €80 -€635 -88.8%
Current assets 29/58 €425,201 €511,511 +€86,310 +20.3%
Stocks and contracts in progress 3 €165,855 €3,393 -€162,462 -98.0%
Stocks 30/36 €165,855 €3,393 -€162,462 -98.0%
Amounts receivable within one year 40/41 €117,402 €47,839 -€69,563 -59.3%
Trade receivables 40 €102,930 €33,544 -€69,386 -67.4%
Other amounts receivable 41 €14,472 €14,296 -€177 -1.2%
Current investments 50/53 - €400,000 +€400,000
Cash at bank and in hand 54/58 €132,842 €53,341 -€79,501 -59.8%
Deferred charges and accrued income 490/1 €9,101 €6,937 -€2,164 -23.8%
Total equity and liabilities 10/49 €514,756 €572,186 +€57,430 +11.2%
Equity 10/15 €399,583 €490,551 +€90,968 +22.8%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €379,551 €471,951 +€92,399 +24.3%
Tax-exempt reserves 132 €591 €0 -€591 -100.0%
Distributable reserves 133 €378,960 €471,951 +€92,991 +24.5%
Profit (loss) carried forward 14 €1,432 €0 -€1,432 -100.0%
Provisions and deferred taxes 16 €148 €0 -€148 -100.0%
Deferred taxes 168 €148 €0 -€148 -100.0%
Amounts payable 17/49 €115,025 €81,635 -€33,390 -29.0%
Amounts payable within one year 42/48 €109,839 €76,791 -€33,047 -30.1%
Trade debts 44 €23,831 €5,168 -€18,663 -78.3%
Suppliers 440/4 €23,831 €5,168 -€18,663 -78.3%
Advances received on contracts in progress 46 - €448 +€448
Taxes, remuneration and social security 45 €19,286 €12,517 -€6,769 -35.1%
Taxes 450/3 €19,286 €12,517 -€6,769 -35.1%
Other amounts payable 47/48 €66,721 €58,658 -€8,063 -12.1%
Accrued charges and deferred income 492/3 €5,186 €4,844 -€342 -6.6%
Non-recurring operating income 76A €17,074 €71,708 +€54,634 +320.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €26,738 €25,747 -€991 -3.7%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 -€11,887 €2,366 +€14,254
Other operating charges 640/8 €1,508 €2,171 +€663 +44.0%
Non-recurring operating charges 66A €759 €3,133 +€2,374 +312.7%
Gross operating margin 9900 €121,427 €166,841 +€45,414 +37.4%
Operating profit (loss) 9901 €104,309 €133,424 +€29,115 +27.9%
Financial income 75/76B €807 €1,731 +€923 +114.4%
Recurring financial income 75 €807 €1,731 +€923 +114.4%
Financial charges 65/66B €5,876 €5,311 -€566 -9.6%
Recurring financial charges 65 €5,876 €5,311 -€566 -9.6%
Profit (loss) for the period before taxes 9903 €99,240 €129,845 +€30,604 +30.8%
Transfer from deferred taxes 780 €453 €148 -€305 -67.3%
Income taxes 67/77 €29,924 €39,025 +€9,101 +30.4%
Profit (loss) for the period 9904 €69,769 €90,968 +€21,199 +30.4%
Transfer from tax-exempt reserves 789 €1,811 €591 -€1,220 -67.3%
Profit (loss) for the period to be appropriated 9905 €71,580 €91,559 +€19,979 +27.9%

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.