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Pavillon12: 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

Pavillon12

BE 1007.449.819
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2,805
2024 · €123,109-€120,304
Equity
€145,478
2024 · €129,309+€16,169
Cash
€65,210
2024 · €12,959+€52,252
Balance sheet total
€489,434
2024 · €441,082+€48,352

Largest movements

2024 to 2025
Assets
  • Cash +€52,252

    up €52,252 (+403.2%), from €12,959 to €65,210

    mainly Trade debts (+€68,439) and Depreciation (+€38,881)

  • Receivables within one year -€28,132

    down €28,132 (-15.9%), from €176,988 to €148,856

    of which Other amounts receivable: -€90,213

  • Tangible fixed assets +€14,565

    up €14,565 (+6.6%), from €219,920 to €234,484

    of which Furniture and vehicles: +€14,842

  • Intangible fixed assets +€6,382

    new in 2025: €6,382

Equity and liabilities
  • Reserves +€134,857

    new in 2025: €134,857

  • Investment grants -€130,864

    down €130,864 (-90.7%), from €144,228 to €13,364

  • Trade debts +€68,439

    up €68,439 (+52.1%), from €131,319 to €199,758

  • Other debts -€35,940

    down €35,940 (-38.8%), from €92,588 to €56,648

  • Profit (loss) carried forward +€12,177

    up €12,177 (+57.7%), from -€21,119 to -€8,942

Income statement
  • Gross operating margin +€272,256

    up €272,256 (+492.4%), from €55,292 to €327,548

  • Staff costs +€205,275

    up €205,275 (+290.3%), from €70,723 to €275,998

  • Financial income -€203,659

    down €203,659 (-100.0%), from €203,659 to €1

  • Depreciation +€23,974

    up €23,974 (+160.8%), from €14,907 to €38,881

  • Other operating charges +€7,659

    up €7,659 (+2552.9%), from €300 to €7,959

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 €123,109
Gross operating margin +€272,256
Staff costs -€205,275
Depreciation -€23,974
Other operating charges -€7,659
Financial income -€203,659
Financial charges -€3,193
Deferred taxes and other +€51,200
Result 2025 €2,805

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 +€98,715
Investment -€59,827
Financing +€13,364
Cash 2024 €12,959
Net result for the year +€2,805
Depreciation +€38,881
Stocks and contracts +€267
Receivables within one year +€28,132
Deferred charges and accrued income -€3,554
Provisions -€3,124
Trade debts +€68,439
Tax, wage and social debts -€6,006
Other debts -€35,940
Accrued charges and deferred income +€8,814
Investment in fixed assets (net) -€59,827
Contributions, distributions and other +€13,364
Cash 2025 €65,210
Every line side by side 50 lines
Line Code 2024 2025 Change %
Total assets 20/58 €441,082 €489,434 +€48,352 +11.0%
Fixed assets 21/28 €219,920 €240,866 +€20,946 +9.5%
Intangible fixed assets 21 - €6,382 +€6,382
Tangible fixed assets 22/27 €219,920 €234,484 +€14,565 +6.6%
Plant, machinery and equipment 23 €32,062 €38,741 +€6,679 +20.8%
Furniture and vehicles 24 €6,130 €20,972 +€14,842 +242.1%
Other tangible fixed assets 26 €181,727 €174,771 -€6,956 -3.8%
Current assets 29/58 €221,162 €248,568 +€27,406 +12.4%
Stocks and contracts in progress 3 €6,541 €6,273 -€267 -4.1%
Stocks 30/36 €6,541 €6,273 -€267 -4.1%
Amounts receivable within one year 40/41 €176,988 €148,856 -€28,132 -15.9%
Trade receivables 40 €73,336 €135,416 +€62,081 +84.7%
Other amounts receivable 41 €103,652 €13,440 -€90,213 -87.0%
Cash at bank and in hand 54/58 €12,959 €65,210 +€52,252 +403.2%
Deferred charges and accrued income 490/1 €24,675 €28,229 +€3,554 +14.4%
Total equity and liabilities 10/49 €441,082 €489,434 +€48,352 +11.0%
Equity 10/15 €129,309 €145,478 +€16,169 +12.5%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 - €134,857 +€134,857
Tax-exempt reserves 132 - €134,857 +€134,857
Profit (loss) carried forward 14 -€21,119 -€8,942 +€12,177 +57.7%
Investment grants 15 €144,228 €13,364 -€130,864 -90.7%
Provisions and deferred taxes 16 €48,076 €44,952 -€3,124 -6.5%
Deferred taxes 168 €48,076 €44,952 -€3,124 -6.5%
Amounts payable 17/49 €263,697 €299,003 +€35,307 +13.4%
Amounts payable within one year 42/48 €263,697 €290,189 +€26,492 +10.0%
Trade debts 44 €131,319 €199,758 +€68,439 +52.1%
Suppliers 440/4 €131,319 €199,758 +€68,439 +52.1%
Taxes, remuneration and social security 45 €39,790 €33,784 -€6,006 -15.1%
Taxes 450/3 €9,598 €5,850 -€3,748 -39.0%
Remuneration and social security 454/9 €30,192 €27,934 -€2,258 -7.5%
Other amounts payable 47/48 €92,588 €56,648 -€35,940 -38.8%
Accrued charges and deferred income 492/3 - €8,814 +€8,814
Remuneration, social security and pensions 62 €70,723 €275,998 +€205,275 +290.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €14,907 €38,881 +€23,974 +160.8%
Other operating charges 640/8 €300 €7,959 +€7,659 +2552.9%
Gross operating margin 9900 €55,292 €327,548 +€272,256 +492.4%
Operating profit (loss) 9901 -€30,638 €4,710 +€35,348
Financial income 75/76B €203,659 €1 -€203,659 -100.0%
Recurring financial income 75 €203,659 €1 -€203,659 -100.0%
Financial charges 65/66B €1,836 €5,030 +€3,193 +173.9%
Recurring financial charges 65 €1,425 €5,030 +€3,605 +253.1%
Non-recurring financial charges 66B €412 - -€412
Profit (loss) for the period before taxes 9903 €171,185 -€319 -€171,504
Transfer from deferred taxes 780 €2,837 €3,124 +€287 +10.1%
Transfer to deferred taxes 680 €50,913 - -€50,913
Profit (loss) for the period 9904 €123,109 €2,805 -€120,304 -97.7%
Transfer from tax-exempt reserves 789 €8,511 €9,372 +€861 +10.1%
Transfer to tax-exempt reserves 689 €152,739 - -€152,739
Profit (loss) for the period to be appropriated 9905 -€21,119 €12,177 +€33,297

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 30 September 2026 via checked.be.