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STABLE: 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

STABLE

BE 0712.909.418
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€84,596
2024 · €223-€84,819
Equity
-€247,898
2024 · -€163,302-€84,596
Cash
€40,934
2024 · €164,830-€123,896
Balance sheet total
€640,141
2024 · €842,027-€201,886

Largest movements

2024 to 2025
Assets
  • Cash -€123,896

    down €123,896 (-75.2%), from €164,830 to €40,934

    mainly Net result for the year (-€84,596) and Trade debts (-€43,692)

  • Tangible fixed assets -€99,392

    down €99,392 (-17.1%), from €582,077 to €482,685

    of which Other tangible fixed assets: -€94,687

  • Stocks and contracts +€21,377

    up €21,377 (+28.7%), from €74,396 to €95,774

Equity and liabilities
  • Profit (loss) carried forward -€84,596

    down €84,596 (-46.2%), from -€183,302 to -€267,898

  • Trade debts -€43,692

    down €43,692 (-94.7%), from €46,145 to €2,453

  • Debts after one year -€40,447

    down €40,447 (-6.4%), from €628,473 to €588,026

  • Current portion of long-term debt -€34,244

    down €34,244 (-24.7%), from €138,719 to €104,475

  • Tax, wage and social debts +€13,412

    up €13,412 (+32.4%), from €41,431 to €54,843

    of which Remuneration and social security: +€16,906

Income statement
  • Gross operating margin -€87,266

    down €87,266 (-16.5%), from €527,917 to €440,651

  • Staff costs +€35,642

    up €35,642 (+9.8%), from €363,458 to €399,101

  • Financial charges -€30,676

    down €30,676 (-86.0%), from €35,657 to €4,981

  • Depreciation -€6,033

    down €6,033 (-4.8%), from €125,666 to €119,633

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 €223
Gross operating margin -€87,266
Staff costs -€35,642
Depreciation +€6,033
Other operating charges +€325
Financial income +€1,055
Financial charges +€30,676
Result 2025 -€84,596

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 -€30,265
Investment -€18,940
Financing -€74,691
Cash 2024 €164,830
Net result for the year -€84,596
Depreciation +€119,633
Stocks and contracts -€21,377
Receivables within one year -€1,211
Deferred charges and accrued income -€115
Trade debts -€43,692
Tax, wage and social debts +€13,412
Other debts -€11,341
Accrued charges and deferred income -€977
Investment in fixed assets (net) -€18,940
Debts after one year -€40,447
Current portion of long-term debt -€34,244
Cash 2025 €40,934
Every line side by side 45 lines
Line Code 2024 2025 Change %
Total assets 20/58 €842,027 €640,141 -€201,886 -24.0%
Fixed assets 21/28 €596,744 €496,051 -€100,693 -16.9%
Intangible fixed assets 21 €6,914 €5,613 -€1,301 -18.8%
Tangible fixed assets 22/27 €582,077 €482,685 -€99,392 -17.1%
Land and buildings 22 €1,276 €1,021 -€255 -20.0%
Plant, machinery and equipment 23 €29,992 €22,963 -€7,029 -23.4%
Furniture and vehicles 24 €50,610 €53,190 +€2,579 +5.1%
Other tangible fixed assets 26 €500,198 €405,512 -€94,687 -18.9%
Financial fixed assets 28 €7,753 €7,753 = 0.0%
Current assets 29/58 €245,283 €144,090 -€101,193 -41.3%
Stocks and contracts in progress 3 €74,396 €95,774 +€21,377 +28.7%
Stocks 30/36 €74,396 €95,774 +€21,377 +28.7%
Amounts receivable within one year 40/41 €2,958 €4,169 +€1,211 +40.9%
Trade receivables 40 €2,958 €4,169 +€1,211 +40.9%
Cash at bank and in hand 54/58 €164,830 €40,934 -€123,896 -75.2%
Deferred charges and accrued income 490/1 €3,099 €3,214 +€115 +3.7%
Total equity and liabilities 10/49 €842,027 €640,141 -€201,886 -24.0%
Equity 10/15 -€163,302 -€247,898 -€84,596 -51.8%
Contributions 10/11 €20,000 €20,000 = 0.0%
Profit (loss) carried forward 14 -€183,302 -€267,898 -€84,596 -46.2%
Amounts payable 17/49 €1,005,329 €888,039 -€117,290 -11.7%
Amounts payable after more than one year 17 €628,473 €588,026 -€40,447 -6.4%
Financial debts 170/4 €628,473 €588,026 -€40,447 -6.4%
Amounts payable within one year 42/48 €375,879 €300,014 -€75,865 -20.2%
Current portion of amounts payable after more than one year 42 €138,719 €104,475 -€34,244 -24.7%
Trade debts 44 €46,145 €2,453 -€43,692 -94.7%
Suppliers 440/4 €46,145 €2,453 -€43,692 -94.7%
Taxes, remuneration and social security 45 €41,431 €54,843 +€13,412 +32.4%
Taxes 450/3 €21,795 €18,301 -€3,495 -16.0%
Remuneration and social security 454/9 €19,636 €36,542 +€16,906 +86.1%
Other amounts payable 47/48 €149,584 €138,243 -€11,341 -7.6%
Accrued charges and deferred income 492/3 €977 - -€977
Non-recurring operating income 76A - €19,993 +€19,993
Remuneration, social security and pensions 62 €363,458 €399,101 +€35,642 +9.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €125,666 €119,633 -€6,033 -4.8%
Other operating charges 640/8 €2,918 €2,592 -€325 -11.1%
Gross operating margin 9900 €527,917 €440,651 -€87,266 -16.5%
Operating profit (loss) 9901 €35,875 -€80,675 -€116,550
Financial income 75/76B €5 €1,059 +€1,055 +22634.1%
Recurring financial income 75 €5 €1,059 +€1,055 +22634.1%
Financial charges 65/66B €35,657 €4,981 -€30,676 -86.0%
Recurring financial charges 65 €35,657 €4,981 -€30,676 -86.0%
Profit (loss) for the period before taxes 9903 €223 -€84,596 -€84,819
Profit (loss) for the period 9904 €223 -€84,596 -€84,819
Profit (loss) for the period to be appropriated 9905 €223 -€84,596 -€84,819

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 30 September 2026 via checked.be.