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SLUIS4: 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

SLUIS4

BE 0803.856.816
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€8,969
2024 · €4,940+€4,029
Equity
€23,909
2024 · €14,940+€8,969
Cash
€19,965
2024 · €22,253-€2,287
Balance sheet total
€109,942
2024 · €104,836+€5,106

Largest movements

2024 to 2025
Assets
  • Stocks and contracts +€4,759

    up €4,759 (+69.0%), from €6,900 to €11,659

  • Tangible fixed assets +€3,467

    up €3,467 (+5.7%), from €60,330 to €63,797

    of which Furniture and vehicles: +€3,534

  • Receivables within one year -€2,940

    down €2,940 (-61.2%), from €4,801 to €1,861

    of which Trade receivables: -€3,414

  • Cash -€2,287

    down €2,287 (-10.3%), from €22,253 to €19,965

    mainly Investment in fixed assets (net) (-€14,069) and Debts after one year (-€8,243)

  • Deferred charges and accrued income +€2,108

    up €2,108 (+1387.2%), from €152 to €2,260

Equity and liabilities
  • Reserves +€8,969

    up €8,969 (+181.6%), from €4,940 to €13,909

  • Debts after one year -€8,243

    down €8,243 (-51.4%), from €16,031 to €7,788

  • Trade debts +€7,327

    up €7,327 (+55.0%), from €13,326 to €20,653

  • Tax, wage and social debts -€4,065

    down €4,065 (-19.0%), from €21,382 to €17,317

    of which Taxes: -€2,107

  • Other debts +€1,771

    up €1,771 (+5.9%), from €29,800 to €31,571

Income statement
  • Staff costs -€57,363

    down €57,363 (-28.9%), from €198,755 to €141,392

  • Gross operating margin -€55,697

    down €55,697 (-25.0%), from €222,508 to €166,811

  • Other operating charges -€2,590

    down €2,590 (-76.6%), from €3,383 to €793

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 €4,940
Gross operating margin -€55,697
Staff costs +€57,363
Depreciation +€888
Other operating charges +€2,590
Financial income -€29
Financial charges +€959
Taxes -€2,043
Result 2025 €8,969

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 +€20,678
Investment -€14,069
Financing -€8,896
Cash 2024 €22,253
Net result for the year +€8,969
Depreciation +€10,602
Stocks and contracts -€4,759
Receivables within one year +€2,940
Deferred charges and accrued income -€2,108
Trade debts +€7,327
Tax, wage and social debts -€4,065
Other debts +€1,771
Investment in fixed assets (net) -€14,069
Debts after one year -€8,243
Current portion of long-term debt -€712
Short-term financial debts +€59
Cash 2025 €19,965
Every line side by side 45 lines
Line Code 2024 2025 Change %
Total assets 20/58 €104,836 €109,942 +€5,106 +4.9%
Fixed assets 21/28 €70,730 €74,197 +€3,467 +4.9%
Tangible fixed assets 22/27 €60,330 €63,797 +€3,467 +5.7%
Furniture and vehicles 24 €9,204 €12,738 +€3,534 +38.4%
Other tangible fixed assets 26 €51,127 €51,059 -€68 -0.1%
Financial fixed assets 28 €10,400 €10,400 = 0.0%
Current assets 29/58 €34,105 €35,745 +€1,640 +4.8%
Stocks and contracts in progress 3 €6,900 €11,659 +€4,759 +69.0%
Stocks 30/36 €6,900 €11,659 +€4,759 +69.0%
Amounts receivable within one year 40/41 €4,801 €1,861 -€2,940 -61.2%
Trade receivables 40 €3,995 €582 -€3,414 -85.4%
Other amounts receivable 41 €805 €1,279 +€474 +58.8%
Cash at bank and in hand 54/58 €22,253 €19,965 -€2,287 -10.3%
Deferred charges and accrued income 490/1 €152 €2,260 +€2,108 +1387.2%
Total equity and liabilities 10/49 €104,836 €109,942 +€5,106 +4.9%
Equity 10/15 €14,940 €23,909 +€8,969 +60.0%
Contributions 10/11 €10,000 €10,000 = 0.0%
Reserves 13 €4,940 €13,909 +€8,969 +181.6%
Distributable reserves 133 €4,940 €13,909 +€8,969 +181.6%
Amounts payable 17/49 €89,896 €86,033 -€3,863 -4.3%
Amounts payable after more than one year 17 €16,031 €7,788 -€8,243 -51.4%
Financial debts 170/4 €16,031 €7,788 -€8,243 -51.4%
Amounts payable within one year 42/48 €73,865 €78,245 +€4,380 +5.9%
Current portion of amounts payable after more than one year 42 €9,351 €8,639 -€712 -7.6%
Financial debts 43 €7 €66 +€59 +837.6%
Credit institutions 430/8 €7 €66 +€59 +837.6%
Trade debts 44 €13,326 €20,653 +€7,327 +55.0%
Suppliers 440/4 €13,326 €20,653 +€7,327 +55.0%
Taxes, remuneration and social security 45 €21,382 €17,317 -€4,065 -19.0%
Taxes 450/3 €3,732 €1,624 -€2,107 -56.5%
Remuneration and social security 454/9 €17,650 €15,692 -€1,958 -11.1%
Other amounts payable 47/48 €29,800 €31,571 +€1,771 +5.9%
Remuneration, social security and pensions 62 €198,755 €141,392 -€57,363 -28.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €11,490 €10,602 -€888 -7.7%
Other operating charges 640/8 €3,383 €793 -€2,590 -76.6%
Gross operating margin 9900 €222,508 €166,811 -€55,697 -25.0%
Operating profit (loss) 9901 €8,881 €14,024 +€5,143 +57.9%
Financial income 75/76B €65 €36 -€29 -44.6%
Recurring financial income 75 €65 €36 -€29 -44.6%
Financial charges 65/66B €2,425 €1,467 -€959 -39.5%
Recurring financial charges 65 €2,425 €1,467 -€959 -39.5%
Profit (loss) for the period before taxes 9903 €6,521 €12,593 +€6,073 +93.1%
Income taxes 67/77 €1,581 €3,624 +€2,043 +129.3%
Profit (loss) for the period 9904 €4,940 €8,969 +€4,029 +81.6%
Profit (loss) for the period to be appropriated 9905 €4,940 €8,969 +€4,029 +81.6%

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.