PLAD: 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
PLAD
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1,730
2024 · €29,271-€31,002
Equity
€502,696
2024 · €504,426-€1,730
Cash
€18,182
2024 · €18,172+€10
Balance sheet total
€947,780
2024 · €997,615-€49,835
Largest movements
Assets
- Tangible fixed assets -€49,117
down €49,117 (-6.9%), from €713,972 to €664,855
of which Land and buildings: -€44,524
Equity and liabilities
- Debts after one year -€54,786
down €54,786 (-23.0%), from €238,209 to €183,423
- Trade debts -€41,846
down €41,846 (-68.9%), from €60,771 to €18,924
- Other debts +€38,682
up €38,682 (+84.3%), from €45,869 to €84,551
Income statement
- Gross operating margin -€22,781
down €22,781 (-22.7%), from €100,179 to €77,398
- Depreciation +€13,359
up €13,359 (+37.4%), from €35,759 to €49,117
- Financial income -€11,740
down €11,740 (-100.0%), from €11,744 to €4
- Other operating charges -€8,986
no longer reported in 2025 (was €8,986)
- Financial charges -€5,433
down €5,433 (-15.2%), from €35,750 to €30,317
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
€29,271
Gross operating margin
-€22,781
Staff costs
+€2,805
Depreciation
-€13,359
Other operating charges
+€8,986
Other operating items
+€100
Financial income
-€11,740
Financial charges
+€5,433
Taxes
-€447
Result 2025
-€1,730
Cash bridge derived
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
+€42,248
Investment
€0
Financing
-€42,238
Cash 2024
€18,172
From operations (derived)
+€42,248
Net result for the year
-€1,730
Depreciation
+€49,117
Receivables within one year
+€1,100
Deferred charges and accrued income
-€372
Provisions
-€608
Trade debts
-€41,846
Tax, wage and social debts
-€2,094
Other debts
+€38,682
Financing
-€42,238
Debts after one year
-€54,786
Current portion of long-term debt
+€7,690
Short-term financial debts
+€4,858
Cash 2025
€18,182
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €997,615 | €947,780 | -€49,835 | -5.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €713,972 | €664,855 | -€49,117 | -6.9% |
| Tangible fixed assets | 22/27 | €713,972 | €664,855 | -€49,117 | -6.9% |
| Land and buildings | 22 | €682,008 | €637,485 | -€44,524 | -6.5% |
| Plant, machinery and equipment | 23 | €29,742 | €26,149 | -€3,594 | -12.1% |
| Furniture and vehicles | 24 | €2,221 | €1,221 | -€1,000 | -45.0% |
| Current assets | 29/58 | €283,643 | €282,925 | -€718 | -0.3% |
| Amounts receivable within one year | 40/41 | €265,471 | €264,371 | -€1,100 | -0.4% |
| Other amounts receivable | 41 | €265,471 | €264,371 | -€1,100 | -0.4% |
| Cash at bank and in hand | 54/58 | €18,172 | €18,182 | +€10 | +0.1% |
| Deferred charges and accrued income | 490/1 | - | €372 | +€372 | |
| Total equity and liabilities | 10/49 | €997,615 | €947,780 | -€49,835 | -5.0% |
| Equity | 10/15 | €504,426 | €502,696 | -€1,730 | -0.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €317,933 | €315,500 | -€2,433 | -0.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €119,178 | €116,746 | -€2,433 | -2.0% |
| Distributable reserves | 133 | €192,555 | €192,555 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,493 | €125,196 | +€702 | +0.6% |
| Provisions and deferred taxes | 16 | €16,420 | €15,811 | -€608 | -3.7% |
| Deferred taxes | 168 | €16,420 | €15,811 | -€608 | -3.7% |
| Amounts payable | 17/49 | €476,769 | €429,272 | -€47,496 | -10.0% |
| Amounts payable after more than one year | 17 | €238,209 | €183,423 | -€54,786 | -23.0% |
| Financial debts | 170/4 | €238,209 | €183,423 | -€54,786 | -23.0% |
| Amounts payable within one year | 42/48 | €238,030 | €245,320 | +€7,290 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €51,570 | €59,259 | +€7,690 | +14.9% |
| Financial debts | 43 | €77,467 | €82,325 | +€4,858 | +6.3% |
| Credit institutions | 430/8 | €77,467 | €82,325 | +€4,858 | +6.3% |
| Trade debts | 44 | €60,771 | €18,924 | -€41,846 | -68.9% |
| Suppliers | 440/4 | €60,771 | €18,924 | -€41,846 | -68.9% |
| Taxes, remuneration and social security | 45 | €2,354 | €260 | -€2,094 | -88.9% |
| Taxes | 450/3 | €2,354 | €260 | -€2,094 | -88.9% |
| Other amounts payable | 47/48 | €45,869 | €84,551 | +€38,682 | +84.3% |
| Accrued charges and deferred income | 492/3 | €530 | €530 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,805 | - | -€2,805 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,759 | €49,117 | +€13,359 | +37.4% |
| Other operating charges | 640/8 | €8,986 | - | -€8,986 | |
| Non-recurring operating charges | 66A | €400 | €300 | -€100 | -25.1% |
| Gross operating margin | 9900 | €100,179 | €77,398 | -€22,781 | -22.7% |
| Operating profit (loss) | 9901 | €52,229 | €27,981 | -€24,247 | -46.4% |
| Financial income | 75/76B | €11,744 | €4 | -€11,740 | -100.0% |
| Recurring financial income | 75 | €11,744 | €4 | -€11,740 | -100.0% |
| Financial charges | 65/66B | €35,750 | €30,317 | -€5,433 | -15.2% |
| Recurring financial charges | 65 | €35,750 | €30,317 | -€5,433 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €28,223 | -€2,332 | -€30,555 | |
| Transfer from deferred taxes | 780 | €608 | €608 | = | 0.0% |
| Income taxes | 67/77 | -€441 | €6 | +€447 | |
| Profit (loss) for the period | 9904 | €29,271 | -€1,730 | -€31,002 | |
| Transfer from tax-exempt reserves | 789 | €2,433 | €2,433 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,704 | €702 | -€31,002 | -97.8% |
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 5 October 2026 via checked.be.