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SEDEHE: what changed

Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.

What changed

SEDEHE

BE 0730.741.085
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€14,571
2024 · €20,447-€5,876
Equity
€202,867
2024 · €188,296+€14,571
Cash
€19,845
2024 · €68,050-€48,205
Balance sheet total
€449,513
2024 · €481,891-€32,378

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€52,815

    up €52,815 (+365.6%), from €14,445 to €67,260

    of which Other amounts receivable: +€51,362

  • Cash -€48,205

    down €48,205 (-70.8%), from €68,050 to €19,845

    mainly Other debts (-€82,670) and Receivables within one year (-€52,815)

  • Intangible fixed assets -€38,735

    down €38,735 (-21.1%), from €183,991 to €145,256

  • Stocks and contracts +€7,000

    up €7,000 (+100.0%), from €7,000 to €14,000

  • Tangible fixed assets -€6,753

    down €6,753 (-3.3%), from €207,209 to €200,456

    of which Land and buildings: -€73,622

Equity and liabilities
  • Other debts -€82,670

    down €82,670 (-100.0%), from €82,670 to €0

  • Current portion of long-term debt +€24,885

    up €24,885 (+43.1%), from €57,725 to €82,610

  • Reserves +€14,571

    up €14,571 (+10.5%), from €138,296 to €152,867

  • Debts after one year +€9,654

    up €9,654 (+8.5%), from €113,376 to €123,030

  • Tax, wage and social debts +€5,850

    up €5,850 (+54.1%), from €10,809 to €16,660

    of which Taxes: +€6,147

Income statement
  • Staff costs +€21,041

    up €21,041 (+11.1%), from €188,882 to €209,923

  • Gross operating margin +€17,685

    up €17,685 (+5.8%), from €303,523 to €321,208

  • Depreciation +€6,577

    up €6,577 (+9.1%), from €72,437 to €79,014

From the 2024 result to the 2025 result

effect on the result

Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.

Result 2024 €20,447
Gross operating margin +€17,685
Staff costs -€21,041
Depreciation -€6,577
Other operating charges +€1,407
Financial income +€1,658
Financial charges -€767
Taxes +€1,758
Result 2025 €14,571

Cash bridge derived

cash 2024 to 2025

Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations -€49,218
Investment -€33,526
Financing +€34,539
Cash 2024 €68,050
Net result for the year +€14,571
Depreciation +€79,014
Stocks and contracts -€7,000
Receivables within one year -€52,815
Deferred charges and accrued income -€1,499
Trade debts -€4,669
Tax, wage and social debts +€5,850
Other debts -€82,670
Investment in fixed assets (net) -€33,526
Debts after one year +€9,654
Current portion of long-term debt +€24,885
Cash 2025 €19,845
Every line side by side 46 lines
Line Code 2024 2025 Change %
Total assets 20/58 €481,891 €449,513 -€32,378 -6.7%
Fixed assets 21/28 €391,201 €345,713 -€45,488 -11.6%
Intangible fixed assets 21 €183,991 €145,256 -€38,735 -21.1%
Tangible fixed assets 22/27 €207,209 €200,456 -€6,753 -3.3%
Land and buildings 22 €73,622 €0 -€73,622 -100.0%
Plant, machinery and equipment 23 €16,158 €25,047 +€8,890 +55.0%
Furniture and vehicles 24 €57,552 €99,475 +€41,923 +72.8%
Other tangible fixed assets 26 €59,877 €75,934 +€16,057 +26.8%
Current assets 29/58 €90,691 €103,800 +€13,110 +14.5%
Stocks and contracts in progress 3 €7,000 €14,000 +€7,000 +100.0%
Stocks 30/36 €7,000 €14,000 +€7,000 +100.0%
Amounts receivable within one year 40/41 €14,445 €67,260 +€52,815 +365.6%
Trade receivables 40 €413 €1,866 +€1,452 +351.5%
Other amounts receivable 41 €14,032 €65,394 +€51,362 +366.0%
Cash at bank and in hand 54/58 €68,050 €19,845 -€48,205 -70.8%
Deferred charges and accrued income 490/1 €1,196 €2,695 +€1,499 +125.4%
Total equity and liabilities 10/49 €481,891 €449,513 -€32,378 -6.7%
Equity 10/15 €188,296 €202,867 +€14,571 +7.7%
Contributions 10/11 €50,000 €50,000 = 0.0%
Reserves 13 €138,296 €152,867 +€14,571 +10.5%
Distributable reserves 133 €138,296 €152,867 +€14,571 +10.5%
Amounts payable 17/49 €293,595 €246,646 -€46,950 -16.0%
Amounts payable after more than one year 17 €113,376 €123,030 +€9,654 +8.5%
Financial debts 170/4 €113,376 €123,030 +€9,654 +8.5%
Amounts payable within one year 42/48 €180,219 €123,616 -€56,603 -31.4%
Current portion of amounts payable after more than one year 42 €57,725 €82,610 +€24,885 +43.1%
Trade debts 44 €29,015 €24,346 -€4,669 -16.1%
Suppliers 440/4 €29,015 €24,346 -€4,669 -16.1%
Taxes, remuneration and social security 45 €10,809 €16,660 +€5,850 +54.1%
Taxes 450/3 €1,303 €7,450 +€6,147 +471.9%
Remuneration and social security 454/9 €9,507 €9,210 -€297 -3.1%
Other amounts payable 47/48 €82,670 €0 -€82,670 -100.0%
Non-recurring operating income 76A €413 €16,378 +€15,964 +3863.4%
Remuneration, social security and pensions 62 €188,882 €209,923 +€21,041 +11.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €72,437 €79,014 +€6,577 +9.1%
Other operating charges 640/8 €1,959 €552 -€1,407 -71.8%
Gross operating margin 9900 €303,523 €321,208 +€17,685 +5.8%
Operating profit (loss) 9901 €40,244 €31,719 -€8,525 -21.2%
Financial income 75/76B €296 €1,955 +€1,658 +559.8%
Recurring financial income 75 €296 €1,955 +€1,658 +559.8%
Financial charges 65/66B €9,399 €10,166 +€767 +8.2%
Recurring financial charges 65 €9,399 €10,166 +€767 +8.2%
Profit (loss) for the period before taxes 9903 €31,142 €23,508 -€7,634 -24.5%
Income taxes 67/77 €10,695 €8,937 -€1,758 -16.4%
Profit (loss) for the period 9904 €20,447 €14,571 -€5,876 -28.7%
Profit (loss) for the period to be appropriated 9905 €20,447 €14,571 -€5,876 -28.7%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.