SYMPA: 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
SYMPA
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€38,075
2024 · €28,656+€9,419
Equity
€331,631
2024 · €293,556+€38,075
Cash
€135,685
2024 · €121,440+€14,245
Balance sheet total
€1.8m
2024 · €1.9m-€93,248
Largest movements
Assets
- Tangible fixed assets -€147,924
down €147,924 (-8.7%), from €1.7m to €1.5m
of which Land and buildings: -€86,891
- Intangible fixed assets +€24,959
new in 2025: €24,959
Equity and liabilities
- Debts after one year -€131,533
down €131,533 (-10.9%), from €1.2m to €1.1m
- Profit (loss) carried forward +€38,075
up €38,075 (+14.1%), from €269,360 to €307,435
Income statement
- Gross operating margin +€37,011
up €37,011 (+4.5%), from €815,916 to €852,927
- Depreciation +€29,135
up €29,135 (+12.9%), from €226,036 to €255,171
- Staff costs +€9,769
up €9,769 (+2.0%), from €485,421 to €495,190
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
€28,656
Gross operating margin
+€37,011
Staff costs
-€9,769
Depreciation
-€29,135
Other operating charges
+€4,978
Financial income
+€1,766
Financial charges
+€4,568
Result 2025
€38,075
Cash bridge derived
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
+€272,230
Investment
-€132,206
Financing
-€125,779
Cash 2024
€121,440
From operations (derived)
+€272,230
Net result for the year
+€38,075
Depreciation
+€255,171
Stocks and contracts
-€6,960
Receivables within one year
-€15,461
Deferred charges and accrued income
+€6,949
Trade debts
+€2,303
Tax, wage and social debts
-€8,960
Accrued charges and deferred income
+€1,113
Investment (derived)
-€132,206
Investment in fixed assets (net)
-€132,206
Financing
-€125,779
Debts after one year
-€131,533
Current portion of long-term debt
-€3,753
Short-term financial debts
+€9,507
Cash 2025
€135,685
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,914,406 | €1,821,159 | -€93,248 | -4.9% |
| Fixed assets | 21/28 | €1,699,983 | €1,577,018 | -€122,965 | -7.2% |
| Intangible fixed assets | 21 | - | €24,959 | +€24,959 | |
| Tangible fixed assets | 22/27 | €1,697,848 | €1,549,924 | -€147,924 | -8.7% |
| Land and buildings | 22 | €1,238,311 | €1,151,420 | -€86,891 | -7.0% |
| Plant, machinery and equipment | 23 | €75,523 | €67,037 | -€8,487 | -11.2% |
| Furniture and vehicles | 24 | €300,209 | €237,047 | -€63,163 | -21.0% |
| Other tangible fixed assets | 26 | €83,804 | €94,421 | +€10,616 | +12.7% |
| Financial fixed assets | 28 | €2,136 | €2,136 | = | 0.0% |
| Current assets | 29/58 | €214,423 | €244,141 | +€29,717 | +13.9% |
| Stocks and contracts in progress | 3 | €13,695 | €20,655 | +€6,960 | +50.8% |
| Stocks | 30/36 | €13,695 | €20,655 | +€6,960 | +50.8% |
| Amounts receivable within one year | 40/41 | €70,909 | €86,370 | +€15,461 | +21.8% |
| Trade receivables | 40 | €34,578 | €22,360 | -€12,218 | -35.3% |
| Other amounts receivable | 41 | €36,331 | €64,010 | +€27,679 | +76.2% |
| Cash at bank and in hand | 54/58 | €121,440 | €135,685 | +€14,245 | +11.7% |
| Deferred charges and accrued income | 490/1 | €8,380 | €1,431 | -€6,949 | -82.9% |
| Total equity and liabilities | 10/49 | €1,914,406 | €1,821,159 | -€93,248 | -4.9% |
| Equity | 10/15 | €293,556 | €331,631 | +€38,075 | +13.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,996 | €17,996 | = | 0.0% |
| Distributable reserves | 133 | €17,996 | €17,996 | = | 0.0% |
| Profit (loss) carried forward | 14 | €269,360 | €307,435 | +€38,075 | +14.1% |
| Amounts payable | 17/49 | €1,620,851 | €1,489,528 | -€131,323 | -8.1% |
| Amounts payable after more than one year | 17 | €1,204,160 | €1,072,626 | -€131,533 | -10.9% |
| Financial debts | 170/4 | €1,204,160 | €1,072,626 | -€131,533 | -10.9% |
| Amounts payable within one year | 42/48 | €416,691 | €415,788 | -€903 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €165,207 | €161,455 | -€3,753 | -2.3% |
| Financial debts | 43 | €6 | €9,513 | +€9,507 | +147622.4% |
| Credit institutions | 430/8 | €6 | €9,513 | +€9,507 | +147622.4% |
| Trade debts | 44 | €165,327 | €167,630 | +€2,303 | +1.4% |
| Suppliers | 440/4 | €165,327 | €167,630 | +€2,303 | +1.4% |
| Taxes, remuneration and social security | 45 | €86,151 | €77,191 | -€8,960 | -10.4% |
| Taxes | 450/3 | €17,924 | €11,672 | -€6,253 | -34.9% |
| Remuneration and social security | 454/9 | €68,226 | €65,519 | -€2,707 | -4.0% |
| Accrued charges and deferred income | 492/3 | - | €1,113 | +€1,113 | |
| Remuneration, social security and pensions | 62 | €485,421 | €495,190 | +€9,769 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226,036 | €255,171 | +€29,135 | +12.9% |
| Other operating charges | 640/8 | €21,294 | €16,316 | -€4,978 | -23.4% |
| Gross operating margin | 9900 | €815,916 | €852,927 | +€37,011 | +4.5% |
| Operating profit (loss) | 9901 | €83,164 | €86,249 | +€3,084 | +3.7% |
| Financial income | 75/76B | €9,165 | €10,931 | +€1,766 | +19.3% |
| Recurring financial income | 75 | €9,165 | €10,931 | +€1,766 | +19.3% |
| Financial charges | 65/66B | €63,673 | €59,105 | -€4,568 | -7.2% |
| Recurring financial charges | 65 | €63,673 | €59,105 | -€4,568 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €28,656 | €38,075 | +€9,419 | +32.9% |
| Profit (loss) for the period | 9904 | €28,656 | €38,075 | +€9,419 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,656 | €38,075 | +€9,419 | +32.9% |
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.