Private Dining: 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.
Private Dining
Largest movements
- Receivables within one year +€50,857
up €50,857 (+32.4%), from €157,066 to €207,922
of which Trade receivables: +€58,555
- Stocks and contracts +€15,734
new in 2025: €15,734
- Cash -€8,859
down €8,859 (-16.8%), from €52,611 to €43,752
mainly Investment in fixed assets (net) (-€57,390) and Receivables within one year (-€50,857)
- Trade debts +€29,761
up €29,761 (+23.0%), from €129,146 to €158,908
- Current portion of long-term debt +€21,406
up €21,406 (+67.5%), from €31,695 to €53,101
- Debts after one year +€5,384
up €5,384 (+5.4%), from €99,669 to €105,053
- Gross operating margin +€35,899
up €35,899 (+111.1%), from €32,300 to €68,198
- Depreciation +€20,750
up €20,750 (+63.8%), from €32,507 to €53,257
- Taxes +€3,908
up €3,908, from €0 to €3,908
- Financial charges +€3,865
up €3,865 (+130.4%), from €2,965 to €6,830
- Other operating charges -€1,140
down €1,140 (-23.8%), from €4,784 to €3,644
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €378,036 | €441,811 | +€63,775 | +16.9% |
| Fixed assets | 21/28 | €168,112 | €172,245 | +€4,133 | +2.5% |
| Tangible fixed assets | 22/27 | €165,262 | €169,395 | +€4,133 | +2.5% |
| Plant, machinery and equipment | 23 | €3,355 | €3,078 | -€277 | -8.2% |
| Furniture and vehicles | 24 | €141,651 | €150,401 | +€8,750 | +6.2% |
| Other tangible fixed assets | 26 | €20,256 | €15,916 | -€4,340 | -21.4% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €209,924 | €269,566 | +€59,642 | +28.4% |
| Stocks and contracts in progress | 3 | - | €15,734 | +€15,734 | |
| Stocks | 30/36 | - | €15,734 | +€15,734 | |
| Amounts receivable within one year | 40/41 | €157,066 | €207,922 | +€50,857 | +32.4% |
| Trade receivables | 40 | €139,367 | €197,922 | +€58,555 | +42.0% |
| Other amounts receivable | 41 | €17,698 | €10,000 | -€7,698 | -43.5% |
| Cash at bank and in hand | 54/58 | €52,611 | €43,752 | -€8,859 | -16.8% |
| Deferred charges and accrued income | 490/1 | €248 | €2,158 | +€1,910 | +770.7% |
| Total equity and liabilities | 10/49 | €378,036 | €441,811 | +€63,775 | +16.9% |
| Equity | 10/15 | €60,836 | €62,017 | +€1,182 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,636 | €55,817 | +€1,182 | +2.2% |
| Non-distributable reserves | 130/1 | €1,237 | €1,237 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,237 | €1,237 | = | 0.0% |
| Distributable reserves | 133 | €53,399 | €54,580 | +€1,182 | +2.2% |
| Amounts payable | 17/49 | €317,200 | €379,794 | +€62,594 | +19.7% |
| Amounts payable after more than one year | 17 | €99,669 | €105,053 | +€5,384 | +5.4% |
| Financial debts | 170/4 | €99,669 | €105,053 | +€5,384 | +5.4% |
| Amounts payable within one year | 42/48 | €217,531 | €274,646 | +€57,115 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €31,695 | €53,101 | +€21,406 | +67.5% |
| Trade debts | 44 | €129,146 | €158,908 | +€29,761 | +23.0% |
| Suppliers | 440/4 | €129,146 | €158,908 | +€29,761 | +23.0% |
| Taxes, remuneration and social security | 45 | €1,500 | €4,689 | +€3,189 | +212.6% |
| Taxes | 450/3 | €0 | €4,689 | +€4,689 | |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100.0% |
| Other amounts payable | 47/48 | €55,189 | €57,949 | +€2,760 | +5.0% |
| Accrued charges and deferred income | 492/3 | - | €95 | +€95 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,507 | €53,257 | +€20,750 | +63.8% |
| Other operating charges | 640/8 | €4,784 | €3,644 | -€1,140 | -23.8% |
| Gross operating margin | 9900 | €32,300 | €68,198 | +€35,899 | +111.1% |
| Operating profit (loss) | 9901 | -€4,991 | €11,297 | +€16,288 | |
| Financial income | 75/76B | €54 | €623 | +€569 | +1056.0% |
| Recurring financial income | 75 | €54 | €623 | +€569 | +1056.0% |
| Financial charges | 65/66B | €2,965 | €6,830 | +€3,865 | +130.4% |
| Recurring financial charges | 65 | €2,965 | €6,830 | +€3,865 | +130.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,902 | €5,090 | +€12,992 | |
| Income taxes | 67/77 | €0 | €3,908 | +€3,908 | |
| Profit (loss) for the period | 9904 | -€7,902 | €1,182 | +€9,084 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,902 | €1,182 | +€9,084 |
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.