RESTAURANT KATELIJNE: what changed
What changed
RESTAURANT KATELIJNE
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€53,977
2024 · €52,802+€1,174
Equity
€93,972
2024 · €99,996-€6,023
Cash
€13,624
2024 · €23,179-€9,556
Balance sheet total
€248,794
2024 · €228,815+€19,978
Largest movements
Assets
- Receivables within one year +€16,102
up €16,102 (+9.4%), from €171,153 to €187,255
of which Other amounts receivable: +€18,971
- Tangible fixed assets +€12,724
up €12,724 (+56.7%), from €22,435 to €35,160
of which Furniture and vehicles: +€15,512
- Cash -€9,556
down €9,556 (-41.2%), from €23,179 to €13,624
mainly Contributions, distributions and other (-€60,000) and Investment in fixed assets (net) (-€20,364)
Equity and liabilities
- Other debts +€20,000
up €20,000 (+50.0%), from €40,000 to €60,000
- Profit (loss) carried forward -€6,023
down €6,023 (-7.9%), from €76,513 to €70,490
- Tax, wage and social debts +€2,514
up €2,514 (+4.2%), from €59,690 to €62,204
of which Taxes: +€1,998
Income statement
- Gross operating margin +€6,539
up €6,539 (+3.8%), from €170,889 to €177,427
- Taxes +€4,828
up €4,828 (+29.3%), from €16,502 to €21,330
- Staff costs -€3,100
down €3,100 (-3.5%), from €89,511 to €86,412
- Financial charges +€2,455
up €2,455 (+82.4%), from €2,980 to €5,435
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
€52,802
Gross operating margin
+€6,539
Staff costs
+€3,100
Depreciation
-€779
Other operating charges
-€315
Other operating items
-€65
Financial income
-€22
Financial charges
-€2,455
Taxes
-€4,828
Result 2025
€53,977
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
+€70,808
Investment
-€20,364
Financing
-€60,000
Cash 2024
€23,179
From operations (derived)
+€70,808
Net result for the year
+€53,977
Depreciation
+€7,639
Stocks and contracts
-€707
Receivables within one year
-€16,102
Trade debts
+€1,507
Tax, wage and social debts
+€2,514
Other debts
+€20,000
Accrued charges and deferred income
+€1,981
Investment (derived)
-€20,364
Investment in fixed assets (net)
-€20,364
Financing
-€60,000
Contributions, distributions and other
-€60,000
Cash 2025
€13,624
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,815 | €248,794 | +€19,978 | +8.7% |
| Fixed assets | 21/28 | €22,435 | €35,160 | +€12,724 | +56.7% |
| Tangible fixed assets | 22/27 | €22,435 | €35,160 | +€12,724 | +56.7% |
| Plant, machinery and equipment | 23 | €13,412 | €11,242 | -€2,169 | -16.2% |
| Furniture and vehicles | 24 | €4,583 | €20,095 | +€15,512 | +338% |
| Other tangible fixed assets | 26 | €4,440 | €2,980 | -€1,460 | -32.9% |
| Assets under construction and advance payments | 27 | - | €842 | +€842 | |
| Current assets | 29/58 | €206,380 | €213,634 | +€7,254 | +3.5% |
| Amounts receivable after more than one year | 29 | €2,400 | €2,400 | = | 0.0% |
| Other amounts receivable | 291 | €2,400 | €2,400 | = | 0.0% |
| Stocks and contracts in progress | 3 | €7,248 | €7,955 | +€707 | +9.8% |
| Stocks | 30/36 | €7,248 | €7,955 | +€707 | +9.8% |
| Amounts receivable within one year | 40/41 | €171,153 | €187,255 | +€16,102 | +9.4% |
| Trade receivables | 40 | €16,930 | €14,061 | -€2,869 | -16.9% |
| Other amounts receivable | 41 | €154,223 | €173,194 | +€18,971 | +12.3% |
| Cash at bank and in hand | 54/58 | €23,179 | €13,624 | -€9,556 | -41.2% |
| Deferred charges and accrued income | 490/1 | €2,400 | €2,400 | = | 0.0% |
| Total equity and liabilities | 10/49 | €228,815 | €248,794 | +€19,978 | +8.7% |
| Equity | 10/15 | €99,996 | €93,972 | -€6,023 | -6.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,482 | €3,482 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €681 | €681 | = | 0.0% |
| Distributable reserves | 133 | €802 | €802 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,513 | €70,490 | -€6,023 | -7.9% |
| Amounts payable | 17/49 | €128,820 | €154,821 | +€26,001 | +20.2% |
| Amounts payable within one year | 42/48 | €123,597 | €147,617 | +€24,020 | +19.4% |
| Trade debts | 44 | €14,247 | €15,754 | +€1,507 | +10.6% |
| Suppliers | 440/4 | €14,247 | €15,754 | +€1,507 | +10.6% |
| Advances received on contracts in progress | 46 | €9,660 | €9,660 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €59,690 | €62,204 | +€2,514 | +4.2% |
| Taxes | 450/3 | €48,539 | €50,537 | +€1,998 | +4.1% |
| Remuneration and social security | 454/9 | €11,151 | €11,666 | +€516 | +4.6% |
| Other amounts payable | 47/48 | €40,000 | €60,000 | +€20,000 | +50.0% |
| Accrued charges and deferred income | 492/3 | €5,223 | €7,204 | +€1,981 | +37.9% |
| Non-recurring operating income | 76A | - | €4,939 | +€4,939 | |
| Remuneration, social security and pensions | 62 | €89,511 | €86,412 | -€3,100 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,860 | €7,639 | +€779 | +11.4% |
| Other operating charges | 640/8 | €2,375 | €2,690 | +€315 | +13.3% |
| Non-recurring operating charges | 66A | - | €65 | +€65 | |
| Gross operating margin | 9900 | €170,889 | €177,427 | +€6,539 | +3.8% |
| Operating profit (loss) | 9901 | €72,142 | €80,622 | +€8,479 | +11.8% |
| Financial income | 75/76B | €142 | €120 | -€22 | -15.4% |
| Recurring financial income | 75 | €142 | €120 | -€22 | -15.4% |
| Financial charges | 65/66B | €2,980 | €5,435 | +€2,455 | +82.4% |
| Recurring financial charges | 65 | €2,980 | €5,435 | +€2,455 | +82.4% |
| Profit (loss) for the period before taxes | 9903 | €69,304 | €75,307 | +€6,002 | +8.7% |
| Income taxes | 67/77 | €16,502 | €21,330 | +€4,828 | +29.3% |
| Profit (loss) for the period | 9904 | €52,802 | €53,977 | +€1,174 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,802 | €53,977 | +€1,174 | +2.2% |
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.