Plantbased Fine Dining: what changed
What changed
Plantbased Fine Dining
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€7,459
2024 · €45,014-€37,555
Equity
€142,340
2024 · €134,881+€7,459
Cash
€103,773
2024 · €139,176-€35,403
Balance sheet total
€204,474
2024 · €224,203-€19,729
Largest movements
Assets
- Deferred charges and accrued income +€35,698
up €35,698 (+10,396%), from €343 to €36,041
- Cash -€35,403
down €35,403 (-25.4%), from €139,176 to €103,773
mainly Deferred charges and accrued income (-€35,698) and Tax, wage and social debts (-€13,113)
- Receivables within one year -€9,376
down €9,376 (-38.0%), from €24,648 to €15,272
of which Trade receivables: -€16,357
- Tangible fixed assets -€8,901
down €8,901 (-21.6%), from €41,170 to €32,270
of which Furniture and vehicles: -€6,504
Equity and liabilities
- Tax, wage and social debts -€13,113
down €13,113 (-36.3%), from €36,111 to €22,998
of which Taxes: -€10,796
- Debts after one year -€10,387
down €10,387 (-49.0%), from €21,191 to €10,805
- Trade debts -€7,693
down €7,693 (-68.2%), from €11,281 to €3,588
- Reserves +€7,545
up €7,545 (+6.6%), from €114,881 to €122,426
- Advances received +€6,386
up €6,386 (+1,050%), from €608 to €6,994
Income statement
- Gross operating margin -€64,109
down €64,109 (-29.3%), from €218,613 to €154,504
- Staff costs -€20,456
down €20,456 (-14.2%), from €143,578 to €123,122
- Taxes -€13,100
down €13,100 (-77.0%), from €17,017 to €3,917
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
€45,014
Gross operating margin
-€64,109
Staff costs
+€20,456
Depreciation
+€999
Other operating charges
+€126
Other operating items
-€8,661
Financial income
+€150
Financial charges
+€383
Taxes
+€13,100
Result 2025
€7,459
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
-€23,934
Investment
-€1,514
Financing
-€9,955
Cash 2024
€139,176
From operations (derived)
-€23,934
Net result for the year
+€7,459
Depreciation
+€10,415
Stocks and contracts
+€1,747
Receivables within one year
+€9,376
Deferred charges and accrued income
-€35,698
Trade debts
-€7,693
Tax, wage and social debts
-€13,113
Advances received
+€6,386
Other debts
-€2,736
Accrued charges and deferred income
-€77
Investment (derived)
-€1,514
Investment in fixed assets (net)
-€1,514
Financing
-€9,955
Debts after one year
-€10,387
Current portion of long-term debt
+€402
Short-term financial debts
+€30
Cash 2025
€103,773
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €224,203 | €204,474 | -€19,729 | -8.8% |
| Fixed assets | 21/28 | €41,170 | €32,270 | -€8,901 | -21.6% |
| Tangible fixed assets | 22/27 | €41,170 | €32,270 | -€8,901 | -21.6% |
| Plant, machinery and equipment | 23 | €3,916 | €1,519 | -€2,396 | -61.2% |
| Furniture and vehicles | 24 | €37,254 | €30,750 | -€6,504 | -17.5% |
| Current assets | 29/58 | €183,033 | €172,205 | -€10,828 | -5.9% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,866 | €2,119 | -€1,747 | -45.2% |
| Stocks | 30/36 | €3,866 | €2,119 | -€1,747 | -45.2% |
| Amounts receivable within one year | 40/41 | €24,648 | €15,272 | -€9,376 | -38.0% |
| Trade receivables | 40 | €21,611 | €5,254 | -€16,357 | -75.7% |
| Other amounts receivable | 41 | €3,037 | €10,017 | +€6,981 | +230% |
| Cash at bank and in hand | 54/58 | €139,176 | €103,773 | -€35,403 | -25.4% |
| Deferred charges and accrued income | 490/1 | €343 | €36,041 | +€35,698 | +10,396% |
| Total equity and liabilities | 10/49 | €224,203 | €204,474 | -€19,729 | -8.8% |
| Equity | 10/15 | €134,881 | €142,340 | +€7,459 | +5.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €114,881 | €122,426 | +€7,545 | +6.6% |
| Distributable reserves | 133 | €114,881 | €122,426 | +€7,545 | +6.6% |
| Profit (loss) carried forward | 14 | €0 | -€86 | -€86 | |
| Amounts payable | 17/49 | €89,322 | €62,135 | -€27,188 | -30.4% |
| Amounts payable after more than one year | 17 | €21,191 | €10,805 | -€10,387 | -49.0% |
| Financial debts | 170/4 | €21,191 | €10,805 | -€10,387 | -49.0% |
| Amounts payable within one year | 42/48 | €68,054 | €51,330 | -€16,724 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €9,984 | €10,387 | +€402 | +4.0% |
| Financial debts | 43 | €446 | €476 | +€30 | +6.6% |
| Credit institutions | 430/8 | €446 | €476 | +€30 | +6.6% |
| Trade debts | 44 | €11,281 | €3,588 | -€7,693 | -68.2% |
| Suppliers | 440/4 | €11,281 | €3,588 | -€7,693 | -68.2% |
| Advances received on contracts in progress | 46 | €608 | €6,994 | +€6,386 | +1,050% |
| Taxes, remuneration and social security | 45 | €36,111 | €22,998 | -€13,113 | -36.3% |
| Taxes | 450/3 | €18,426 | €7,630 | -€10,796 | -58.6% |
| Remuneration and social security | 454/9 | €17,684 | €15,368 | -€2,316 | -13.1% |
| Other amounts payable | 47/48 | €9,624 | €6,888 | -€2,736 | -28.4% |
| Accrued charges and deferred income | 492/3 | €77 | €0 | -€77 | -100% |
| Non-recurring operating income | 76A | €4,425 | €0 | -€4,425 | -100% |
| Remuneration, social security and pensions | 62 | €143,578 | €123,122 | -€20,456 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,414 | €10,415 | -€999 | -8.8% |
| Other operating charges | 640/8 | €816 | €690 | -€126 | -15.5% |
| Non-recurring operating charges | 66A | - | €8,661 | +€8,661 | |
| Gross operating margin | 9900 | €218,613 | €154,504 | -€64,109 | -29.3% |
| Operating profit (loss) | 9901 | €62,805 | €11,617 | -€51,188 | -81.5% |
| Financial income | 75/76B | €991 | €1,141 | +€150 | +15.2% |
| Recurring financial income | 75 | €991 | €1,141 | +€150 | +15.2% |
| Financial charges | 65/66B | €1,765 | €1,382 | -€383 | -21.7% |
| Recurring financial charges | 65 | €1,765 | €1,382 | -€383 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €62,031 | €11,376 | -€50,656 | -81.7% |
| Income taxes | 67/77 | €17,017 | €3,917 | -€13,100 | -77.0% |
| Profit (loss) for the period | 9904 | €45,014 | €7,459 | -€37,555 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,014 | €7,459 | -€37,555 | -83.4% |
Next steps
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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.