Sœurs: what changed
What changed
Sœurs
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
-€8,864
2024 · €30,429-€39,293
Equity
€1,672
2024 · €12,911-€11,239
Cash
€3,816
2024 · €18,240-€14,424
Balance sheet total
€131,021
2024 · €145,294-€14,273
Largest movements
Assets
- Cash -€14,424
down €14,424 (-79.1%), from €18,240 to €3,816
mainly Investment in fixed assets (net) (-€14,130) and Debts after one year (-€13,475)
- Stocks and contracts +€1,961
up €1,961 (+5.8%), from €34,004 to €35,965
- Receivables within one year -€1,868
down €1,868 (-6.9%), from €27,215 to €25,348
of which Trade receivables: -€6,736
Equity and liabilities
- Short-term financial debts +€24,752
new in 2025: €24,752
- Debts after one year -€13,475
down €13,475 (-51.2%), from €26,323 to €12,848
- Trade debts -€13,449
down €13,449 (-16.2%), from €82,837 to €69,388
- Profit (loss) carried forward -€8,864
down €8,864 (-701%), from -€1,264 to -€10,128
- Investment grants -€2,375
no longer reported in 2025 (was €2,375)
Income statement
- Gross operating margin -€54,059
down €54,059 (-49.6%), from €109,099 to €55,039
- Staff costs -€6,927
down €6,927 (-13.2%), from €52,333 to €45,405
- Taxes -€4,853
down €4,853 (-97.3%), from €4,986 to €132
- Depreciation -€2,146
down €2,146 (-13.0%), from €16,464 to €14,318
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
€30,429
Gross operating margin
-€54,059
Staff costs
+€6,927
Depreciation
+€2,146
Other operating charges
+€150
Financial income
-€51
Financial charges
+€741
Taxes
+€4,853
Result 2025
-€8,864
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
-€9,857
Investment
-€14,130
Financing
+€9,564
Cash 2024
€18,240
From operations (derived)
-€9,857
Net result for the year
-€8,864
Depreciation
+€14,318
Stocks and contracts
-€1,961
Receivables within one year
+€1,868
Deferred charges and accrued income
-€245
Trade debts
-€13,449
Tax, wage and social debts
-€1,519
Other debts
-€6
Investment (derived)
-€14,130
Investment in fixed assets (net)
-€14,130
Financing
+€9,564
Debts after one year
-€13,475
Current portion of long-term debt
+€662
Short-term financial debts
+€24,752
Contributions, distributions and other
-€2,375
Cash 2025
€3,816
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,294 | €131,021 | -€14,273 | -9.8% |
| Fixed assets | 21/28 | €64,247 | €64,060 | -€188 | -0.3% |
| Tangible fixed assets | 22/27 | €61,367 | €61,180 | -€188 | -0.3% |
| Plant, machinery and equipment | 23 | €5,833 | €13,767 | +€7,933 | +136% |
| Furniture and vehicles | 24 | €799 | €560 | -€239 | -29.9% |
| Other tangible fixed assets | 26 | €54,735 | €46,853 | -€7,882 | -14.4% |
| Financial fixed assets | 28 | €2,880 | €2,880 | = | 0.0% |
| Current assets | 29/58 | €81,047 | €66,962 | -€14,085 | -17.4% |
| Stocks and contracts in progress | 3 | €34,004 | €35,965 | +€1,961 | +5.8% |
| Stocks | 30/36 | €34,004 | €35,965 | +€1,961 | +5.8% |
| Amounts receivable within one year | 40/41 | €27,215 | €25,348 | -€1,868 | -6.9% |
| Trade receivables | 40 | €23,025 | €16,290 | -€6,736 | -29.3% |
| Other amounts receivable | 41 | €4,190 | €9,058 | +€4,868 | +116% |
| Cash at bank and in hand | 54/58 | €18,240 | €3,816 | -€14,424 | -79.1% |
| Deferred charges and accrued income | 490/1 | €1,587 | €1,832 | +€245 | +15.5% |
| Total equity and liabilities | 10/49 | €145,294 | €131,021 | -€14,273 | -9.8% |
| Equity | 10/15 | €12,911 | €1,672 | -€11,239 | -87.0% |
| Contributions | 10/11 | €11,800 | €11,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,264 | -€10,128 | -€8,864 | -701% |
| Investment grants | 15 | €2,375 | - | -€2,375 | |
| Amounts payable | 17/49 | €132,383 | €129,349 | -€3,034 | -2.3% |
| Amounts payable after more than one year | 17 | €26,323 | €12,848 | -€13,475 | -51.2% |
| Financial debts | 170/4 | €26,323 | €12,848 | -€13,475 | -51.2% |
| Amounts payable within one year | 42/48 | €106,060 | €116,501 | +€10,441 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €8,246 | €8,907 | +€662 | +8.0% |
| Financial debts | 43 | - | €24,752 | +€24,752 | |
| Credit institutions | 430/8 | - | €24,752 | +€24,752 | |
| Trade debts | 44 | €82,837 | €69,388 | -€13,449 | -16.2% |
| Suppliers | 440/4 | €82,837 | €69,388 | -€13,449 | -16.2% |
| Taxes, remuneration and social security | 45 | €14,972 | €13,453 | -€1,519 | -10.1% |
| Taxes | 450/3 | €10,020 | €4,994 | -€5,026 | -50.2% |
| Remuneration and social security | 454/9 | €4,952 | €8,459 | +€3,507 | +70.8% |
| Other amounts payable | 47/48 | €6 | - | -€6 | |
| Remuneration, social security and pensions | 62 | €52,333 | €45,405 | -€6,927 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,464 | €14,318 | -€2,146 | -13.0% |
| Other operating charges | 640/8 | €1,490 | €1,340 | -€150 | -10.1% |
| Gross operating margin | 9900 | €109,099 | €55,039 | -€54,059 | -49.6% |
| Operating profit (loss) | 9901 | €38,813 | -€6,024 | -€44,836 | |
| Financial income | 75/76B | €2,457 | €2,406 | -€51 | -2.1% |
| Recurring financial income | 75 | €2,457 | €2,406 | -€51 | -2.1% |
| Financial charges | 65/66B | €5,855 | €5,113 | -€741 | -12.7% |
| Recurring financial charges | 65 | €5,855 | €5,113 | -€741 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €35,415 | -€8,732 | -€44,146 | |
| Income taxes | 67/77 | €4,986 | €132 | -€4,853 | -97.3% |
| Profit (loss) for the period | 9904 | €30,429 | -€8,864 | -€39,293 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,429 | -€8,864 | -€39,293 |
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 5 November 2026 via checked.be.