RESTAURANT DE ZUIDKANT: what changed
What changed
RESTAURANT DE ZUIDKANT
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€78,754
2024 · €78,306+€449
Equity
€362,986
2024 · €295,741+€67,245
Cash
€80,448
2024 · €197,004-€116,556
Balance sheet total
€852,990
2024 · €883,375-€30,386
Largest movements
Assets
- Cash -€116,556
down €116,556 (-59.2%), from €197,004 to €80,448
mainly Current investments (-€100,000) and Investment in fixed assets (net) (-€60,426)
- Current investments +€100,000
new in 2025: €100,000
- Tangible fixed assets -€11,732
down €11,732 (-1.9%), from €615,544 to €603,813
of which Land and buildings: -€31,307
Equity and liabilities
- Reserves +€67,245
up €67,245 (+22.8%), from €294,741 to €361,986
of which Distributable reserves: +€67,245
- Debts after one year -€52,633
down €52,633 (-12.7%), from €414,893 to €362,260
- Short-term financial debts -€35,000
down €35,000 (-100%), from €35,000 to €0
- Trade debts -€16,730
down €16,730 (-63.2%), from €26,459 to €9,729
Income statement
- Gross operating margin +€42,630
up €42,630 (+14.7%), from €290,327 to €332,957
- Staff costs +€36,174
up €36,174 (+38.9%), from €92,963 to €129,136
- Depreciation +€5,843
up €5,843 (+8.8%), from €66,315 to €72,158
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
€78,306
Gross operating margin
+€42,630
Staff costs
-€36,174
Depreciation
-€5,843
Other operating charges
-€310
Financial income
+€2,380
Financial charges
-€469
Taxes
-€1,765
Result 2025
€78,754
raises the resultlowers the result
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
+€139,031
Investment
-€160,426
Financing
-€95,161
Cash 2024
€197,004
From operations (derived)
+€139,031
Net result for the year
+€78,754
Depreciation
+€72,158
Stocks and contracts
-€1,736
Receivables within one year
+€3,833
Trade debts
-€16,730
Tax, wage and social debts
+€3,328
Other debts
-€577
Investment (derived)
-€160,426
Investment in fixed assets (net)
-€60,426
Current investments
-€100,000
Financing
-€95,161
Debts after one year
-€52,633
Current portion of long-term debt
+€3,982
Short-term financial debts
-€35,000
Contributions, distributions and other
-€11,510
Cash 2025
€80,448
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €883,375 | €852,990 | -€30,386 | -3.4% |
| Fixed assets | 21/28 | €615,794 | €604,063 | -€11,732 | -1.9% |
| Tangible fixed assets | 22/27 | €615,544 | €603,813 | -€11,732 | -1.9% |
| Land and buildings | 22 | €582,453 | €551,146 | -€31,307 | -5.4% |
| Plant, machinery and equipment | 23 | €15,320 | €10,254 | -€5,066 | -33.1% |
| Furniture and vehicles | 24 | €17,772 | €42,413 | +€24,641 | +139% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €267,581 | €248,927 | -€18,654 | -7.0% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €41,966 | €43,701 | +€1,736 | +4.1% |
| Stocks | 30/36 | €41,966 | €43,701 | +€1,736 | +4.1% |
| Amounts receivable within one year | 40/41 | €8,611 | €4,778 | -€3,833 | -44.5% |
| Trade receivables | 40 | €3,054 | €0 | -€3,054 | -100% |
| Other amounts receivable | 41 | €5,557 | €4,778 | -€779 | -14.0% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €197,004 | €80,448 | -€116,556 | -59.2% |
| Total equity and liabilities | 10/49 | €883,375 | €852,990 | -€30,386 | -3.4% |
| Equity | 10/15 | €295,741 | €362,986 | +€67,245 | +22.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €294,741 | €361,986 | +€67,245 | +22.8% |
| Tax-exempt reserves | 132 | €21,498 | €21,498 | = | 0.0% |
| Distributable reserves | 133 | €273,243 | €340,488 | +€67,245 | +24.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €10,000 | €10,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €577,634 | €480,004 | -€97,630 | -16.9% |
| Amounts payable after more than one year | 17 | €414,893 | €362,260 | -€52,633 | -12.7% |
| Financial debts | 170/4 | €414,893 | €362,260 | -€52,633 | -12.7% |
| Amounts payable within one year | 42/48 | €161,841 | €116,844 | -€44,997 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €66,064 | €70,046 | +€3,982 | +6.0% |
| Financial debts | 43 | €35,000 | €0 | -€35,000 | -100% |
| Credit institutions | 430/8 | €35,000 | €0 | -€35,000 | -100% |
| Trade debts | 44 | €26,459 | €9,729 | -€16,730 | -63.2% |
| Suppliers | 440/4 | €26,459 | €9,729 | -€16,730 | -63.2% |
| Taxes, remuneration and social security | 45 | €13,300 | €16,627 | +€3,328 | +25.0% |
| Taxes | 450/3 | €6,255 | €8,873 | +€2,618 | +41.9% |
| Remuneration and social security | 454/9 | €7,044 | €7,754 | +€710 | +10.1% |
| Other amounts payable | 47/48 | €21,018 | €20,441 | -€577 | -2.7% |
| Accrued charges and deferred income | 492/3 | €900 | €900 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €92,963 | €129,136 | +€36,174 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,315 | €72,158 | +€5,843 | +8.8% |
| Other operating charges | 640/8 | €4,532 | €4,842 | +€310 | +6.8% |
| Gross operating margin | 9900 | €290,327 | €332,957 | +€42,630 | +14.7% |
| Operating profit (loss) | 9901 | €126,518 | €126,820 | +€303 | +0.2% |
| Financial income | 75/76B | €521 | €2,901 | +€2,380 | +457% |
| Recurring financial income | 75 | €521 | €2,901 | +€2,380 | +457% |
| Financial charges | 65/66B | €16,377 | €16,846 | +€469 | +2.9% |
| Recurring financial charges | 65 | €16,377 | €16,846 | +€469 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €110,662 | €112,875 | +€2,214 | +2.0% |
| Income taxes | 67/77 | €32,356 | €34,121 | +€1,765 | +5.5% |
| Profit (loss) for the period | 9904 | €78,306 | €78,754 | +€449 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €78,306 | €78,754 | +€449 | +0.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.