S.P.R.A.: what changed
What changed
S.P.R.A.
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€5,859
2024 · €15,169-€9,310
Equity
€130,177
2024 · €124,318+€5,859
Cash
€15,630
2024 · €42,930-€27,300
Balance sheet total
€313,776
2024 · €372,175-€58,399
Largest movements
Assets
- Tangible fixed assets -€39,302
down €39,302 (-15.1%), from €259,713 to €220,411
of which Land and buildings: -€26,303
- Cash -€27,300
down €27,300 (-63.6%), from €42,930 to €15,630
mainly Debts after one year (-€38,022) and Advances received (-€16,996)
- Receivables within one year +€12,028
up €12,028 (+26.7%), from €45,045 to €57,074
of which Other amounts receivable: +€14,049
Equity and liabilities
- Debts after one year -€38,022
down €38,022 (-29.3%), from €129,861 to €91,839
- Advances received -€16,996
down €16,996 (-73.7%), from €23,073 to €6,077
- Trade debts -€14,787
down €14,787 (-41.7%), from €35,489 to €20,702
- Tax, wage and social debts +€7,487
up €7,487 (+43.9%), from €17,072 to €24,558
of which Taxes: +€8,197
- Reserves +€5,859
up €5,859 (+5.0%), from €118,118 to €123,977
Income statement
- Gross operating margin -€21,384
down €21,384 (-15.6%), from €137,005 to €115,621
- Staff costs -€11,738
down €11,738 (-22.3%), from €52,555 to €40,817
- Taxes -€3,524
down €3,524 (-35.2%), from €10,007 to €6,483
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
€15,169
Gross operating margin
-€21,384
Staff costs
+€11,738
Depreciation
-€1,244
Other operating charges
+€172
Financial income
-€1,205
Financial charges
-€910
Taxes
+€3,524
Result 2025
€5,859
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
+€19,126
Investment
-€6,812
Financing
-€39,614
Cash 2024
€42,930
From operations (derived)
+€19,126
Net result for the year
+€5,859
Depreciation
+€48,482
Stocks and contracts
-€753
Receivables within one year
-€12,028
Deferred charges and accrued income
+€2,210
Trade debts
-€14,787
Tax, wage and social debts
+€7,487
Advances received
-€16,996
Accrued charges and deferred income
-€348
Investment (derived)
-€6,812
Investment in fixed assets (net)
-€6,812
Financing
-€39,614
Debts after one year
-€38,022
Current portion of long-term debt
-€1,592
Short-term financial debts
-€0
Cash 2025
€15,630
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €372,175 | €313,776 | -€58,399 | -15.7% |
| Fixed assets | 21/28 | €265,770 | €224,100 | -€41,670 | -15.7% |
| Tangible fixed assets | 22/27 | €259,713 | €220,411 | -€39,302 | -15.1% |
| Land and buildings | 22 | €193,114 | €166,810 | -€26,303 | -13.6% |
| Plant, machinery and equipment | 23 | €53,277 | €40,958 | -€12,319 | -23.1% |
| Furniture and vehicles | 24 | €13,322 | €7,298 | -€6,024 | -45.2% |
| Leasing and similar rights | 25 | - | €5,344 | +€5,344 | |
| Financial fixed assets | 28 | €6,057 | €3,689 | -€2,368 | -39.1% |
| Current assets | 29/58 | €106,405 | €89,676 | -€16,729 | -15.7% |
| Stocks and contracts in progress | 3 | €15,367 | €16,120 | +€753 | +4.9% |
| Stocks | 30/36 | €15,367 | €16,120 | +€753 | +4.9% |
| Amounts receivable within one year | 40/41 | €45,045 | €57,074 | +€12,028 | +26.7% |
| Trade receivables | 40 | €12,216 | €10,196 | -€2,020 | -16.5% |
| Other amounts receivable | 41 | €32,829 | €46,878 | +€14,049 | +42.8% |
| Cash at bank and in hand | 54/58 | €42,930 | €15,630 | -€27,300 | -63.6% |
| Deferred charges and accrued income | 490/1 | €3,063 | €852 | -€2,210 | -72.2% |
| Total equity and liabilities | 10/49 | €372,175 | €313,776 | -€58,399 | -15.7% |
| Equity | 10/15 | €124,318 | €130,177 | +€5,859 | +4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €118,118 | €123,977 | +€5,859 | +5.0% |
| Distributable reserves | 133 | €118,118 | €123,977 | +€5,859 | +5.0% |
| Amounts payable | 17/49 | €247,857 | €183,599 | -€64,258 | -25.9% |
| Amounts payable after more than one year | 17 | €129,861 | €91,839 | -€38,022 | -29.3% |
| Financial debts | 170/4 | €129,861 | €91,839 | -€38,022 | -29.3% |
| Amounts payable within one year | 42/48 | €117,296 | €91,408 | -€25,888 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €40,393 | €38,801 | -€1,592 | -3.9% |
| Financial debts | 43 | €1,270 | €1,270 | -€0 | 0.0% |
| Credit institutions | 430/8 | €1,270 | €1,270 | -€0 | 0.0% |
| Trade debts | 44 | €35,489 | €20,702 | -€14,787 | -41.7% |
| Suppliers | 440/4 | €35,489 | €20,702 | -€14,787 | -41.7% |
| Advances received on contracts in progress | 46 | €23,073 | €6,077 | -€16,996 | -73.7% |
| Taxes, remuneration and social security | 45 | €17,072 | €24,558 | +€7,487 | +43.9% |
| Taxes | 450/3 | €7,217 | €15,415 | +€8,197 | +114% |
| Remuneration and social security | 454/9 | €9,854 | €9,144 | -€711 | -7.2% |
| Accrued charges and deferred income | 492/3 | €700 | €352 | -€348 | -49.7% |
| Non-recurring operating income | 76A | €11,398 | €19,584 | +€8,186 | +71.8% |
| Remuneration, social security and pensions | 62 | €52,555 | €40,817 | -€11,738 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,238 | €48,482 | +€1,244 | +2.6% |
| Other operating charges | 640/8 | €5,898 | €5,726 | -€172 | -2.9% |
| Gross operating margin | 9900 | €137,005 | €115,621 | -€21,384 | -15.6% |
| Operating profit (loss) | 9901 | €31,314 | €20,595 | -€10,718 | -34.2% |
| Financial income | 75/76B | €4,713 | €3,508 | -€1,205 | -25.6% |
| Recurring financial income | 75 | €4,713 | €3,508 | -€1,205 | -25.6% |
| Financial charges | 65/66B | €10,851 | €11,761 | +€910 | +8.4% |
| Recurring financial charges | 65 | €10,851 | €11,761 | +€910 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €25,176 | €12,342 | -€12,834 | -51.0% |
| Income taxes | 67/77 | €10,007 | €6,483 | -€3,524 | -35.2% |
| Profit (loss) for the period | 9904 | €15,169 | €5,859 | -€9,310 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,169 | €5,859 | -€9,310 | -61.4% |
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 8 November 2026 via checked.be.