TER BEUKE: what changed
What changed
TER BEUKE
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€60,174
2024 · €49,427+€10,747
Equity
€574,563
2024 · €514,389+€60,174
Cash
€219,559
2024 · €160,106+€59,453
Balance sheet total
€594,837
2024 · €527,202+€67,636
Largest movements
Assets
- Cash +€59,453
up €59,453 (+37.1%), from €160,106 to €219,559
mainly Net result for the year (+€60,174) and Depreciation (+€22,477)
- Receivables within one year +€13,608
up €13,608 (+18.2%), from €74,869 to €88,477
of which Trade receivables: +€13,608
Equity and liabilities
- Reserves +€55,000
up €55,000 (+12.2%), from €450,903 to €505,903
of which Distributable reserves: +€55,000
- Tax, wage and social debts +€7,824
up €7,824 (+601%), from €1,301 to €9,125
Income statement
- Gross operating margin +€15,060
up €15,060 (+16.4%), from €91,852 to €106,913
- Taxes +€2,639
up €2,639 (+13.0%), from €20,345 to €22,985
- Depreciation +€1,514
up €1,514 (+7.2%), from €20,963 to €22,477
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€49,427
Gross operating margin
+€15,060
Depreciation
-€1,514
Other operating charges
-€539
Financial charges
+€379
Taxes
-€2,639
Result 2025
€60,174
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€76,147
Investment
-€16,694
Financing
€0
Cash 2024
€160,106
From operations (derived)
+€76,147
Net result for the year
+€60,174
Depreciation
+€22,477
Receivables within one year
-€13,608
Deferred charges and accrued income
-€358
Trade debts
+€151
Tax, wage and social debts
+€7,824
Other debts
-€514
Investment (derived)
-€16,694
Investment in fixed assets (net)
-€16,694
Cash 2025
€219,559
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €527,202 | €594,837 | +€67,636 | +12.8% |
| Fixed assets | 21/28 | €291,761 | €285,978 | -€5,783 | -2.0% |
| Tangible fixed assets | 22/27 | €291,761 | €285,978 | -€5,783 | -2.0% |
| Land and buildings | 22 | €249,856 | €242,020 | -€7,836 | -3.1% |
| Plant, machinery and equipment | 23 | €7,054 | €16,173 | +€9,119 | +129% |
| Furniture and vehicles | 24 | €34,851 | €23,760 | -€11,090 | -31.8% |
| Assets under construction and advance payments | 27 | - | €4,025 | +€4,025 | |
| Current assets | 29/58 | €235,441 | €308,859 | +€73,419 | +31.2% |
| Amounts receivable within one year | 40/41 | €74,869 | €88,477 | +€13,608 | +18.2% |
| Trade receivables | 40 | €69,793 | €83,401 | +€13,608 | +19.5% |
| Other amounts receivable | 41 | €5,077 | €5,077 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €160,106 | €219,559 | +€59,453 | +37.1% |
| Deferred charges and accrued income | 490/1 | €465 | €823 | +€358 | +76.9% |
| Total equity and liabilities | 10/49 | €527,202 | €594,837 | +€67,636 | +12.8% |
| Equity | 10/15 | €514,389 | €574,563 | +€60,174 | +11.7% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €450,903 | €505,903 | +€55,000 | +12.2% |
| Non-distributable reserves | 130/1 | €5,412 | €5,412 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,412 | €5,412 | = | 0.0% |
| Distributable reserves | 133 | €445,491 | €500,491 | +€55,000 | +12.3% |
| Profit (loss) carried forward | 14 | -€11,514 | -€6,340 | +€5,174 | +44.9% |
| Amounts payable | 17/49 | €12,813 | €20,274 | +€7,461 | +58.2% |
| Amounts payable within one year | 42/48 | €12,813 | €20,274 | +€7,461 | +58.2% |
| Trade debts | 44 | €897 | €1,048 | +€151 | +16.8% |
| Suppliers | 440/4 | €897 | €1,048 | +€151 | +16.8% |
| Taxes, remuneration and social security | 45 | €1,301 | €9,125 | +€7,824 | +601% |
| Taxes | 450/3 | €1,301 | €9,125 | +€7,824 | +601% |
| Other amounts payable | 47/48 | €10,614 | €10,101 | -€514 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,963 | €22,477 | +€1,514 | +7.2% |
| Other operating charges | 640/8 | €678 | €1,217 | +€539 | +79.5% |
| Gross operating margin | 9900 | €91,852 | €106,913 | +€15,060 | +16.4% |
| Operating profit (loss) | 9901 | €70,211 | €83,218 | +€13,007 | +18.5% |
| Financial charges | 65/66B | €439 | €59 | -€379 | -86.5% |
| Recurring financial charges | 65 | €138 | €59 | -€78 | -56.9% |
| Non-recurring financial charges | 66B | €301 | - | -€301 | |
| Profit (loss) for the period before taxes | 9903 | €69,773 | €83,159 | +€13,386 | +19.2% |
| Income taxes | 67/77 | €20,345 | €22,985 | +€2,639 | +13.0% |
| Profit (loss) for the period | 9904 | €49,427 | €60,174 | +€10,747 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,427 | €60,174 | +€10,747 | +21.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.