RESTAURANT - HOSTELLERIE DE KEMPEN: what changed
What changed
RESTAURANT - HOSTELLERIE DE KEMPEN
filed annual accounts (NBB)
Net result for the year
-€10,570
2025 · -€53,278+€42,708
Equity
€1.2m
2025 · €1.3m-€10,570
Cash
€290,370
2025 · €479,090-€188,721
Balance sheet total
€1.9m
2025 · €1.9m-€9,254
Largest movements
Assets
- Tangible fixed assets +€675,813
up €675,813 (+165%), from €409,318 to €1.1m
of which Land and buildings: +€678,637
- Current investments -€500,444
down €500,444 (-50.1%), from €998,502 to €498,059
- Cash -€188,721
down €188,721 (-39.4%), from €479,090 to €290,370
mainly Investment in fixed assets (net) (-€685,001) and Current portion of long-term debt (-€225,000)
Equity and liabilities
- Current portion of long-term debt -€225,000
no longer reported in 2026 (was €225,000)
- Trade debts +€131,651
up €131,651 (+22,525%), from €584 to €132,236
- Other debts +€96,203
up €96,203 (+211%), from €45,504 to €141,708
Income statement
- Gross operating margin +€33,739
up €33,739 (+87.1%), from -€38,749 to -€5,010
- Financial income +€12,695
up €12,695 (+164%), from €7,755 to €20,451
- Financial charges -€6,122
down €6,122 (-79.9%), from €7,660 to €1,539
- Other operating charges +€5,684
up €5,684 (+54.0%), from €10,521 to €16,204
- Depreciation +€5,011
up €5,011 (+120%), from €4,177 to €9,188
Change in the result, 2025 to 2026
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 2025
-€53,278
Gross operating margin
+€33,739
Depreciation
-€5,011
Other operating charges
-€5,684
Other operating items
-€444
Financial income
+€12,695
Financial charges
+€6,122
Taxes
-€9
Deferred taxes and other
+€1,298
Result 2026
-€10,570
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€220,837
Investment
-€184,557
Financing
-€225,000
Cash 2025
€479,090
From operations (derived)
+€220,837
Net result for the year
-€10,570
Depreciation
+€9,188
Receivables within one year
-€3,805
Smaller working-capital items
-€1,830
Trade debts
+€131,651
Other debts
+€96,203
Investment (derived)
-€184,557
Investment in fixed assets (net)
-€685,001
Current investments
+€500,444
Financing
-€225,000
Current portion of long-term debt
-€225,000
Cash 2026
€290,370
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,889,511 | €1,880,257 | -€9,254 | -0.5% |
| Fixed assets | 21/28 | €409,318 | €1,085,132 | +€675,813 | +165% |
| Tangible fixed assets | 22/27 | €409,318 | €1,085,132 | +€675,813 | +165% |
| Land and buildings | 22 | €406,494 | €1,085,132 | +€678,637 | +167% |
| Furniture and vehicles | 24 | €2,824 | - | -€2,824 | |
| Current assets | 29/58 | €1,480,193 | €795,125 | -€685,067 | -46.3% |
| Amounts receivable within one year | 40/41 | €2,152 | €5,957 | +€3,805 | +177% |
| Other amounts receivable | 41 | €2,152 | €5,957 | +€3,805 | +177% |
| Current investments | 50/53 | €998,502 | €498,059 | -€500,444 | -50.1% |
| Cash at bank and in hand | 54/58 | €479,090 | €290,370 | -€188,721 | -39.4% |
| Deferred charges and accrued income | 490/1 | €448 | €740 | +€292 | +65.2% |
| Total equity and liabilities | 10/49 | €1,889,511 | €1,880,257 | -€9,254 | -0.5% |
| Equity | 10/15 | €1,250,589 | €1,240,019 | -€10,570 | -0.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Other | 1109/19 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,264,565 | €1,259,950 | -€4,615 | -0.4% |
| Tax-exempt reserves | 132 | €1,096,300 | €1,091,685 | -€4,615 | -0.4% |
| Distributable reserves | 133 | €168,265 | €168,265 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,977 | -€81,932 | -€5,955 | -7.8% |
| Provisions and deferred taxes | 16 | €365,433 | €363,895 | -€1,538 | -0.4% |
| Deferred taxes | 168 | €365,433 | €363,895 | -€1,538 | -0.4% |
| Amounts payable | 17/49 | €273,489 | €276,343 | +€2,855 | +1.0% |
| Amounts payable within one year | 42/48 | €271,089 | €273,943 | +€2,855 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €225,000 | - | -€225,000 | |
| Trade debts | 44 | €584 | €132,236 | +€131,651 | +22,525% |
| Suppliers | 440/4 | €584 | €132,236 | +€131,651 | +22,525% |
| Other amounts payable | 47/48 | €45,504 | €141,708 | +€96,203 | +211% |
| Accrued charges and deferred income | 492/3 | €2,400 | €2,400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,177 | €9,188 | +€5,011 | +120% |
| Other operating charges | 640/8 | €10,521 | €16,204 | +€5,684 | +54.0% |
| Non-recurring operating charges | 66A | - | €444 | +€444 | |
| Gross operating margin | 9900 | -€38,749 | -€5,010 | +€33,739 | +87.1% |
| Operating profit (loss) | 9901 | -€53,447 | -€30,845 | +€22,601 | +42.3% |
| Financial income | 75/76B | €7,755 | €20,451 | +€12,695 | +164% |
| Recurring financial income | 75 | €7,755 | €20,451 | +€12,695 | +164% |
| Financial charges | 65/66B | €7,660 | €1,539 | -€6,122 | -79.9% |
| Recurring financial charges | 65 | €7,660 | €1,539 | -€6,122 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | -€53,352 | -€11,933 | +€41,418 | +77.6% |
| Transfer from deferred taxes | 780 | €240 | €1,538 | +€1,298 | +540% |
| Income taxes | 67/77 | €166 | €175 | +€9 | +5.1% |
| Profit (loss) for the period | 9904 | -€53,278 | -€10,570 | +€42,708 | +80.2% |
| Transfer from tax-exempt reserves | 789 | €721 | €4,615 | +€3,894 | +540% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,556 | -€5,955 | +€46,601 | +88.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.