Step métiers: what changed
Two financial 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
Step métiers
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€143,781
2024 · €41,891+€101,890
Equity
€1.2m
2024 · €1.0m+€137,731
Cash
€17,427
2024 · €31,257-€13,831
Balance sheet total
€2.7m
2024 · €2.9m-€238,524
Largest movements
Assets
- Tangible fixed assets -€147,423
down €147,423 (-7.8%), from €1.9m to €1.8m
of which Land and buildings: -€111,171
- Receivables within one year -€79,314
down €79,314 (-8.8%), from €904,352 to €825,038
of which Other amounts receivable: -€68,757
Equity and liabilities
- Debts after one year -€313,000
down €313,000 (-27.1%), from €1.2m to €842,000
- Reserves +€140,000
up €140,000 (+18.8%), from €746,040 to €886,040
- Debts within one year -€81,587
down €81,587 (-13.0%), from €627,825 to €546,237
of which Trade debts: -€63,631
- Provisions +€71,027
up €71,027 (+474%), from €15,000 to €86,027
- Accrued charges and deferred income -€52,695
down €52,695 (-85.6%), from €61,526 to €8,832
Income statement
- Gross operating margin +€88,851
up €88,851 (+3.0%), from €2.9m to €3.0m
- Staff costs -€43,126
down €43,126 (-1.6%), from €2.7m to €2.6m
From the 2024 result to the 2025 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
€41,891
Gross operating margin
+€88,851
Staff costs
+€43,126
Depreciation
+€6,457
Write-downs
+€13,559
Other operating charges
+€2,123
Other operating items
-€45,023
Financial income
-€7,292
Financial charges
+€256
Taxes
-€168
Result 2025
€143,781
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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
+€337,044
Investment
-€31,824
Financing
-€319,050
Cash 2024
€31,257
From operations (derived)
+€337,044
Net result for the year
+€143,781
Depreciation
+€179,247
Receivables after one year
+€10,000
Stocks and contracts
-€14,006
Receivables within one year
+€79,314
Deferred charges and accrued income
+€1,963
Provisions
+€71,027
Debts within one year
-€81,587
Accrued charges and deferred income
-€52,695
Investment (derived)
-€31,824
Investment in fixed assets (net)
-€31,824
Financing
-€319,050
Debts after one year
-€313,000
Contributions, distributions and other
-€6,050
Cash 2025
€17,427
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,896,346 | €2,657,821 | -€238,524 | -8.2% |
| Fixed assets | 21/28 | €1,917,763 | €1,770,340 | -€147,423 | -7.7% |
| Tangible fixed assets | 22/27 | €1,899,068 | €1,751,645 | -€147,423 | -7.8% |
| Land and buildings | 22 | €1,767,994 | €1,656,823 | -€111,171 | -6.3% |
| Plant, machinery and equipment | 23 | €6,958 | €5,341 | -€1,617 | -23.2% |
| Furniture and vehicles | 24 | €112,553 | €79,564 | -€32,989 | -29.3% |
| Other tangible fixed assets | 26 | €11,563 | €9,918 | -€1,646 | -14.2% |
| Financial fixed assets | 28 | €18,695 | €18,695 | = | 0.0% |
| Current assets | 29/58 | €978,582 | €887,481 | -€91,101 | -9.3% |
| Amounts receivable after more than one year | 29 | €10,000 | €0 | -€10,000 | -100% |
| Other amounts receivable | 291 | €10,000 | €0 | -€10,000 | -100% |
| Stocks and contracts in progress | 3 | €15,444 | €29,450 | +€14,006 | +90.7% |
| Stocks | 30/36 | €15,444 | €29,450 | +€14,006 | +90.7% |
| Amounts receivable within one year | 40/41 | €904,352 | €825,038 | -€79,314 | -8.8% |
| Trade receivables | 40 | €128,450 | €117,893 | -€10,557 | -8.2% |
| Other amounts receivable | 41 | €775,902 | €707,145 | -€68,757 | -8.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €31,257 | €17,427 | -€13,831 | -44.2% |
| Deferred charges and accrued income | 490/1 | €17,530 | €15,567 | -€1,963 | -11.2% |
| Total equity and liabilities | 10/49 | €2,896,346 | €2,657,821 | -€238,524 | -8.2% |
| Equity | 10/15 | €1,036,995 | €1,174,725 | +€137,731 | +13.3% |
| Reserves | 13 | €746,040 | €886,040 | +€140,000 | +18.8% |
| Profit (loss) carried forward | 14 | €259,088 | €262,869 | +€3,781 | +1.5% |
| Investment grants | 15 | €31,866 | €25,816 | -€6,050 | -19.0% |
| Provisions and deferred taxes | 16 | €15,000 | €86,027 | +€71,027 | +474% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €86,027 | +€71,027 | +474% |
| Other liabilities and charges | 164/5 | €15,000 | €86,027 | +€71,027 | +474% |
| Amounts payable | 17/49 | €1,844,351 | €1,397,069 | -€447,282 | -24.3% |
| Amounts payable after more than one year | 17 | €1,155,000 | €842,000 | -€313,000 | -27.1% |
| Other amounts payable | 178/9 | €1,155,000 | €842,000 | -€313,000 | -27.1% |
| Amounts payable within one year | 42/48 | €627,825 | €546,237 | -€81,587 | -13.0% |
| Trade debts | 44 | €325,051 | €261,420 | -€63,631 | -19.6% |
| Suppliers | 440/4 | €325,051 | €261,420 | -€63,631 | -19.6% |
| Taxes, remuneration and social security | 45 | €286,004 | €260,878 | -€25,126 | -8.8% |
| Taxes | 450/3 | €6,624 | €1,620 | -€5,004 | -75.5% |
| Remuneration and social security | 454/9 | €279,380 | €259,258 | -€20,122 | -7.2% |
| Accrued charges and deferred income | 492/3 | €61,526 | €8,832 | -€52,695 | -85.6% |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | €0 | €170 | +€170 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €2,654,006 | €2,610,880 | -€43,126 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185,704 | €179,247 | -€6,457 | -3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,529 | -€4,030 | -€13,559 | |
| Other operating charges | 640/8 | €8,468 | €6,345 | -€2,123 | -25.1% |
| Non-recurring operating charges | 66A | €32,208 | €6,204 | -€26,004 | -80.7% |
| Gross operating margin | 9900 | €2,929,246 | €3,018,097 | +€88,851 | +3.0% |
| Operating profit (loss) | 9901 | €39,331 | €148,424 | +€109,093 | +277% |
| Financial income | 75/76B | €13,618 | €6,326 | -€7,292 | -53.5% |
| Recurring financial income | 75 | €13,618 | €6,326 | -€7,292 | -53.5% |
| Financial charges | 65/66B | €10,807 | €10,550 | -€256 | -2.4% |
| Recurring financial charges | 65 | €10,807 | €10,550 | -€256 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €42,142 | €144,199 | +€102,057 | +242% |
| Income taxes | 67/77 | €251 | €419 | +€168 | +66.8% |
| Profit (loss) for the period | 9904 | €41,891 | €143,781 | +€101,890 | +243% |
| Transfer to tax-exempt reserves | 689 | - | €140,000 | +€140,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,891 | €3,781 | -€38,110 | -91.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.