PRIORI: 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
PRIORI
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€170,569
2024 · -€1,195-€169,374
Equity
€258,711
2024 · €429,280-€170,569
Cash
€28,839
2024 · €5,494+€23,345
Balance sheet total
€1.7m
2024 · €1.7m+€5,549
Largest movements
Assets
- Cash +€23,345
up €23,345 (+425%), from €5,494 to €28,839
mainly Other debts (+€179,751) and Depreciation (+€81,568)
Equity and liabilities
- Other debts +€179,751
up €179,751 (+33.6%), from €535,482 to €715,233
- Profit (loss) carried forward -€170,569
down €170,569 (-732%), from -€23,317 to -€193,886
- Debts after one year -€22,068
down €22,068 (-3.9%), from €568,001 to €545,933
- Trade debts +€17,056
up €17,056 (+40.8%), from €41,754 to €58,810
Income statement
- Gross operating margin -€158,675
down €158,675, from €145,462 to -€13,213
- Staff costs +€9,737
up €9,737 (+25.2%), from €38,575 to €48,312
- Depreciation +€2,753
up €2,753 (+3.5%), from €78,815 to €81,568
- Financial charges -€1,746
down €1,746 (-7.2%), from €24,144 to €22,397
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
-€1,195
Gross operating margin
-€158,675
Staff costs
-€9,737
Depreciation
-€2,753
Other operating charges
+€554
Financial income
-€509
Financial charges
+€1,746
Result 2025
-€170,569
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
+€134,882
Investment
-€94,383
Financing
-€17,154
Cash 2024
€5,494
From operations (derived)
+€134,882
Net result for the year
-€170,569
Depreciation
+€81,568
Receivables after one year
+€12,650
Stocks and contracts
+€16,474
Receivables within one year
+€2,442
Deferred charges and accrued income
-€956
Trade debts
+€17,056
Tax, wage and social debts
-€2,309
Advances received
-€1,225
Other debts
+€179,751
Investment (derived)
-€94,383
Investment in fixed assets (net)
-€94,383
Financing
-€17,154
Debts after one year
-€22,068
Current portion of long-term debt
+€4,914
Cash 2025
€28,839
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,654,332 | €1,659,882 | +€5,549 | +0.3% |
| Formation expenses | 20 | €128 | €0 | -€128 | -100% |
| Fixed assets | 21/28 | €1,436,029 | €1,448,972 | +€12,943 | +0.9% |
| Tangible fixed assets | 22/27 | €1,435,029 | €1,447,972 | +€12,943 | +0.9% |
| Land and buildings | 22 | €1,114,677 | €1,153,556 | +€38,879 | +3.5% |
| Plant, machinery and equipment | 23 | €210,775 | €175,149 | -€35,627 | -16.9% |
| Furniture and vehicles | 24 | €46,923 | €68,325 | +€21,402 | +45.6% |
| Other tangible fixed assets | 26 | €62,654 | €50,942 | -€11,712 | -18.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €218,175 | €210,910 | -€7,266 | -3.3% |
| Amounts receivable after more than one year | 29 | €12,650 | €0 | -€12,650 | -100% |
| Other amounts receivable | 291 | €12,650 | €0 | -€12,650 | -100% |
| Stocks and contracts in progress | 3 | €192,313 | €175,839 | -€16,474 | -8.6% |
| Stocks | 30/36 | €192,313 | €175,839 | -€16,474 | -8.6% |
| Amounts receivable within one year | 40/41 | €4,357 | €1,915 | -€2,442 | -56.1% |
| Trade receivables | 40 | €4,226 | €1,915 | -€2,311 | -54.7% |
| Other amounts receivable | 41 | €131 | €0 | -€131 | -100% |
| Cash at bank and in hand | 54/58 | €5,494 | €28,839 | +€23,345 | +425% |
| Deferred charges and accrued income | 490/1 | €3,362 | €4,318 | +€956 | +28.4% |
| Total equity and liabilities | 10/49 | €1,654,332 | €1,659,882 | +€5,549 | +0.3% |
| Equity | 10/15 | €429,280 | €258,711 | -€170,569 | -39.7% |
| Contributions | 10/11 | €452,596 | €452,596 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,317 | -€193,886 | -€170,569 | -732% |
| Amounts payable | 17/49 | €1,225,052 | €1,401,171 | +€176,118 | +14.4% |
| Amounts payable after more than one year | 17 | €568,001 | €545,933 | -€22,068 | -3.9% |
| Financial debts | 170/4 | €568,001 | €545,933 | -€22,068 | -3.9% |
| Amounts payable within one year | 42/48 | €657,051 | €855,238 | +€198,186 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €41,723 | €46,637 | +€4,914 | +11.8% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €41,754 | €58,810 | +€17,056 | +40.8% |
| Suppliers | 440/4 | €41,754 | €58,810 | +€17,056 | +40.8% |
| Advances received on contracts in progress | 46 | €1,578 | €353 | -€1,225 | -77.6% |
| Taxes, remuneration and social security | 45 | €11,515 | €9,205 | -€2,309 | -20.1% |
| Taxes | 450/3 | €6,754 | €2,684 | -€4,070 | -60.3% |
| Remuneration and social security | 454/9 | €4,761 | €6,521 | +€1,761 | +37.0% |
| Other amounts payable | 47/48 | €535,482 | €715,233 | +€179,751 | +33.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €38,575 | €48,312 | +€9,737 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,815 | €81,568 | +€2,753 | +3.5% |
| Other operating charges | 640/8 | €5,822 | €5,268 | -€554 | -9.5% |
| Gross operating margin | 9900 | €145,462 | -€13,213 | -€158,675 | |
| Operating profit (loss) | 9901 | €22,251 | -€148,361 | -€170,611 | |
| Financial income | 75/76B | €698 | €189 | -€509 | -72.9% |
| Recurring financial income | 75 | €698 | €189 | -€509 | -72.9% |
| Financial charges | 65/66B | €24,144 | €22,397 | -€1,746 | -7.2% |
| Recurring financial charges | 65 | €24,144 | €22,397 | -€1,746 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,195 | -€170,569 | -€169,374 | -14,171% |
| Profit (loss) for the period | 9904 | -€1,195 | -€170,569 | -€169,374 | -14,171% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,195 | -€170,569 | -€169,374 | -14,171% |
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 19 October 2026 via checked.be.