TAVERNE D'EVERE: 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.
TAVERNE D'EVERE
Largest movements
- Cash -€55,280
down €55,280 (-48.8%), from €113,223 to €57,943
mainly Net result for the year (-€66,159) and Trade debts (-€7,014)
- Tangible fixed assets -€5,477
down €5,477 (-53.5%), from €10,234 to €4,756
of which Furniture and vehicles: -€3,863
- Receivables within one year -€2,493
down €2,493 (-78.3%), from €3,183 to €690
of which Trade receivables: -€2,897
- Reserves -€66,159
down €66,159 (-76.2%), from €86,804 to €20,645
of which Distributable reserves: -€66,159
- Tax, wage and social debts +€8,615
up €8,615 (+62.5%), from €13,793 to €22,408
of which Remuneration and social security: +€7,436
- Trade debts -€7,014
down €7,014 (-62.6%), from €11,212 to €4,197
- Staff costs +€56,918
up €56,918 (+45.2%), from €126,007 to €182,925
- Gross operating margin -€4,283
down €4,283 (-3.3%), from €130,886 to €126,602
- Financial charges +€1,371
up €1,371 (+84.5%), from €1,623 to €2,994
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,946 | €66,000 | -€64,945 | -49.6% |
| Fixed assets | 21/28 | €10,954 | €4,756 | -€6,197 | -56.6% |
| Tangible fixed assets | 22/27 | €10,234 | €4,756 | -€5,477 | -53.5% |
| Plant, machinery and equipment | 23 | €3,641 | €2,643 | -€998 | -27.4% |
| Furniture and vehicles | 24 | €3,909 | €47 | -€3,863 | -98.8% |
| Other tangible fixed assets | 26 | €2,683 | €2,066 | -€617 | -23.0% |
| Financial fixed assets | 28 | €720 | - | -€720 | |
| Current assets | 29/58 | €119,992 | €61,244 | -€58,748 | -49.0% |
| Stocks and contracts in progress | 3 | €3,447 | €2,463 | -€984 | -28.5% |
| Stocks | 30/36 | €3,447 | €2,463 | -€984 | -28.5% |
| Amounts receivable within one year | 40/41 | €3,183 | €690 | -€2,493 | -78.3% |
| Trade receivables | 40 | €2,897 | - | -€2,897 | |
| Other amounts receivable | 41 | €286 | €690 | +€404 | +141% |
| Cash at bank and in hand | 54/58 | €113,223 | €57,943 | -€55,280 | -48.8% |
| Deferred charges and accrued income | 490/1 | €139 | €149 | +€9 | +6.8% |
| Total equity and liabilities | 10/49 | €130,946 | €66,000 | -€64,945 | -49.6% |
| Equity | 10/15 | €105,554 | €39,395 | -€66,159 | -62.7% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €86,804 | €20,645 | -€66,159 | -76.2% |
| Tax-exempt reserves | 132 | €2,969 | €2,969 | = | 0.0% |
| Distributable reserves | 133 | €83,835 | €17,676 | -€66,159 | -78.9% |
| Amounts payable | 17/49 | €25,392 | €26,605 | +€1,214 | +4.8% |
| Amounts payable within one year | 42/48 | €25,004 | €26,605 | +€1,601 | +6.4% |
| Trade debts | 44 | €11,212 | €4,197 | -€7,014 | -62.6% |
| Suppliers | 440/4 | €11,212 | €4,197 | -€7,014 | -62.6% |
| Taxes, remuneration and social security | 45 | €13,793 | €22,408 | +€8,615 | +62.5% |
| Taxes | 450/3 | €1,413 | €2,592 | +€1,180 | +83.5% |
| Remuneration and social security | 454/9 | €12,380 | €19,816 | +€7,436 | +60.1% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Remuneration, social security and pensions | 62 | €126,007 | €182,925 | +€56,918 | +45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,014 | €5,477 | -€537 | -8.9% |
| Other operating charges | 640/8 | €1,904 | €1,892 | -€12 | -0.6% |
| Gross operating margin | 9900 | €130,886 | €126,602 | -€4,283 | -3.3% |
| Operating profit (loss) | 9901 | -€3,040 | -€63,692 | -€60,652 | -1,995% |
| Financial income | 75/76B | €107 | €692 | +€585 | +546% |
| Recurring financial income | 75 | €107 | €692 | +€585 | +546% |
| Financial charges | 65/66B | €1,623 | €2,994 | +€1,371 | +84.5% |
| Recurring financial charges | 65 | €1,623 | €2,994 | +€1,371 | +84.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,556 | -€65,994 | -€61,438 | -1,349% |
| Income taxes | 67/77 | €143 | €165 | +€22 | +15.5% |
| Profit (loss) for the period | 9904 | -€4,699 | -€66,159 | -€61,460 | -1,308% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,699 | -€66,159 | -€61,460 | -1,308% |
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 29 October 2026 via checked.be.