Restaurant Tissens: what changed
What changed
Restaurant Tissens
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€10,455
2024 · €33,689-€23,234
Equity
€249,825
2024 · €239,370+€10,455
Cash
€275,223
2024 · €96,322+€178,901
Balance sheet total
€836,863
2024 · €640,589+€196,275
Largest movements
Assets
- Cash +€178,901
up €178,901 (+186%), from €96,322 to €275,223
mainly Trade debts (+€159,638) and Depreciation (+€70,906)
- Receivables within one year +€32,635
up €32,635 (+192%), from €17,036 to €49,671
of which Other amounts receivable: +€35,736
- Tangible fixed assets -€12,039
down €12,039 (-2.4%), from €506,083 to €494,044
of which Land and buildings: -€9,330
Equity and liabilities
- Trade debts +€159,638
up €159,638 (+692%), from €23,085 to €182,723
- Current portion of long-term debt +€19,007
up €19,007 (+35.6%), from €53,388 to €72,395
- Debts after one year +€12,542
up €12,542 (+5.2%), from €242,717 to €255,260
- Reserves +€10,455
up €10,455 (+4.8%), from €219,370 to €229,825
of which Distributable reserves: +€10,455
Income statement
- Staff costs +€25,128
up €25,128 (+4.8%), from €520,491 to €545,619
- Taxes -€8,903
down €8,903 (-83.9%), from €10,614 to €1,712
- Depreciation +€8,842
up €8,842 (+14.2%), from €62,063 to €70,906
- Gross operating margin +€7,951
up €7,951 (+1.2%), from €651,252 to €659,203
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
€33,689
Gross operating margin
+€7,951
Staff costs
-€25,128
Depreciation
-€8,842
Other operating charges
-€55
Financial income
-€283
Financial charges
-€5,780
Taxes
+€8,903
Result 2025
€10,455
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
+€205,196
Investment
-€58,845
Financing
+€32,550
Cash 2024
€96,322
From operations (derived)
+€205,196
Net result for the year
+€10,455
Depreciation
+€70,906
Stocks and contracts
-€365
Receivables within one year
-€32,635
Deferred charges and accrued income
+€3,566
Trade debts
+€159,638
Tax, wage and social debts
-€6,368
Investment (derived)
-€58,845
Investment in fixed assets (net)
-€58,845
Financing
+€32,550
Debts after one year
+€12,542
Current portion of long-term debt
+€19,007
Short-term financial debts
+€1,000
Cash 2025
€275,223
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €640,589 | €836,863 | +€196,275 | +30.6% |
| Fixed assets | 21/28 | €506,104 | €494,044 | -€12,060 | -2.4% |
| Intangible fixed assets | 21 | €21 | €0 | -€21 | -100% |
| Tangible fixed assets | 22/27 | €506,083 | €494,044 | -€12,039 | -2.4% |
| Land and buildings | 22 | €422,158 | €412,828 | -€9,330 | -2.2% |
| Plant, machinery and equipment | 23 | €56,298 | €47,226 | -€9,072 | -16.1% |
| Furniture and vehicles | 24 | €27,628 | €33,990 | +€6,363 | +23.0% |
| Current assets | 29/58 | €134,484 | €342,819 | +€208,335 | +155% |
| Stocks and contracts in progress | 3 | €17,561 | €17,926 | +€365 | +2.1% |
| Stocks | 30/36 | €17,561 | €17,926 | +€365 | +2.1% |
| Amounts receivable within one year | 40/41 | €17,036 | €49,671 | +€32,635 | +192% |
| Trade receivables | 40 | €3,215 | €114 | -€3,101 | -96.5% |
| Other amounts receivable | 41 | €13,821 | €49,557 | +€35,736 | +259% |
| Cash at bank and in hand | 54/58 | €96,322 | €275,223 | +€178,901 | +186% |
| Deferred charges and accrued income | 490/1 | €3,566 | - | -€3,566 | |
| Total equity and liabilities | 10/49 | €640,589 | €836,863 | +€196,275 | +30.6% |
| Equity | 10/15 | €239,370 | €249,825 | +€10,455 | +4.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €219,370 | €229,825 | +€10,455 | +4.8% |
| Tax-exempt reserves | 132 | €12,118 | €12,118 | = | 0.0% |
| Distributable reserves | 133 | €207,252 | €217,706 | +€10,455 | +5.0% |
| Amounts payable | 17/49 | €401,219 | €587,039 | +€185,820 | +46.3% |
| Amounts payable after more than one year | 17 | €242,717 | €255,260 | +€12,542 | +5.2% |
| Financial debts | 170/4 | €242,717 | €255,260 | +€12,542 | +5.2% |
| Amounts payable within one year | 42/48 | €158,502 | €331,779 | +€173,278 | +109% |
| Current portion of amounts payable after more than one year | 42 | €53,388 | €72,395 | +€19,007 | +35.6% |
| Financial debts | 43 | €4,000 | €5,000 | +€1,000 | +25.0% |
| Credit institutions | 430/8 | €4,000 | €5,000 | +€1,000 | +25.0% |
| Trade debts | 44 | €23,085 | €182,723 | +€159,638 | +692% |
| Suppliers | 440/4 | €23,085 | €182,723 | +€159,638 | +692% |
| Taxes, remuneration and social security | 45 | €76,963 | €70,595 | -€6,368 | -8.3% |
| Taxes | 450/3 | €21,943 | €2,188 | -€19,754 | -90.0% |
| Remuneration and social security | 454/9 | €55,021 | €68,407 | +€13,386 | +24.3% |
| Other amounts payable | 47/48 | €1,065 | €1,065 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €520,491 | €545,619 | +€25,128 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,063 | €70,906 | +€8,842 | +14.2% |
| Other operating charges | 640/8 | €3,476 | €3,531 | +€55 | +1.6% |
| Gross operating margin | 9900 | €651,252 | €659,203 | +€7,951 | +1.2% |
| Operating profit (loss) | 9901 | €65,222 | €39,147 | -€26,075 | -40.0% |
| Financial income | 75/76B | €662 | €380 | -€283 | -42.7% |
| Recurring financial income | 75 | €662 | €380 | -€283 | -42.7% |
| Financial charges | 65/66B | €21,581 | €27,361 | +€5,780 | +26.8% |
| Recurring financial charges | 65 | €21,581 | €25,891 | +€4,310 | +20.0% |
| Non-recurring financial charges | 66B | - | €1,470 | +€1,470 | |
| Profit (loss) for the period before taxes | 9903 | €44,303 | €12,166 | -€32,137 | -72.5% |
| Income taxes | 67/77 | €10,614 | €1,712 | -€8,903 | -83.9% |
| Profit (loss) for the period | 9904 | €33,689 | €10,455 | -€23,234 | -69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,689 | €10,455 | -€23,234 | -69.0% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 8 November 2026 via checked.be.