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TGMV: 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

TGMV

BE 0723.901.892
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,875
2024 · €67,344-€59,469
Equity
€14,075
2024 · €91,414-€77,339
Cash
€62,060
2024 · €49,864+€12,196
Balance sheet total
€307,820
2024 · €263,869+€43,951

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€42,396

    up €42,396 (+24.6%), from €172,475 to €214,871

    of which Furniture and vehicles: +€68,675

  • Cash +€12,196

    up €12,196 (+24.5%), from €49,864 to €62,060

    mainly Tax, wage and social debts (+€72,988) and Debts after one year (+€62,650)

  • Receivables within one year -€8,873

    down €8,873 (-50.8%), from €17,466 to €8,593

    of which Trade receivables: -€10,332

Equity and liabilities
  • Reserves -€77,339

    down €77,339 (-90.8%), from €85,214 to €7,875

  • Tax, wage and social debts +€72,988

    up €72,988 (+152.2%), from €47,950 to €120,938

    of which Remuneration and social security: +€63,747

  • Debts after one year +€62,650

    up €62,650 (+103.1%), from €60,770 to €123,420

    of which Other amounts payable: +€66,041

  • Trade debts -€30,482

    down €30,482 (-71.0%), from €42,953 to €12,471

  • Current portion of long-term debt +€16,135

    up €16,135 (+77.6%), from €20,781 to €36,916

Income statement
  • Staff costs +€116,802

    up €116,802 (+20.7%), from €564,821 to €681,623

  • Gross operating margin +€51,776

    up €51,776 (+7.3%), from €712,761 to €764,536

  • Taxes -€14,464

    down €14,464 (-72.5%), from €19,950 to €5,487

  • Other operating charges +€8,851

    up €8,851 (+672.3%), from €1,316 to €10,167

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 €67,344
Gross operating margin +€51,776
Staff costs -€116,802
Depreciation -€480
Other operating charges -€8,851
Financial income +€7
Financial charges +€418
Taxes +€14,464
Result 2025 €7,875

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 +€109,048
Investment -€90,423
Financing -€6,429
Cash 2024 €49,864
Net result for the year +€7,875
Depreciation +€48,027
Stocks and contracts +€1,500
Receivables within one year +€8,873
Deferred charges and accrued income +€268
Trade debts -€30,482
Tax, wage and social debts +€72,988
Investment in fixed assets (net) -€90,423
Debts after one year +€62,650
Current portion of long-term debt +€16,135
Contributions, distributions and other -€85,214
Cash 2025 €62,060
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €263,869 €307,820 +€43,951 +16.7%
Fixed assets 21/28 €173,249 €215,645 +€42,396 +24.5%
Tangible fixed assets 22/27 €172,475 €214,871 +€42,396 +24.6%
Plant, machinery and equipment 23 €51,149 €37,619 -€13,530 -26.5%
Furniture and vehicles 24 €13,582 €82,257 +€68,675 +505.7%
Other tangible fixed assets 26 €107,745 €94,996 -€12,749 -11.8%
Financial fixed assets 28 €774 €774 = 0.0%
Current assets 29/58 €90,620 €92,175 +€1,555 +1.7%
Stocks and contracts in progress 3 €14,000 €12,500 -€1,500 -10.7%
Stocks 30/36 €14,000 €12,500 -€1,500 -10.7%
Amounts receivable within one year 40/41 €17,466 €8,593 -€8,873 -50.8%
Trade receivables 40 €17,466 €7,134 -€10,332 -59.2%
Other amounts receivable 41 - €1,459 +€1,459
Cash at bank and in hand 54/58 €49,864 €62,060 +€12,196 +24.5%
Deferred charges and accrued income 490/1 €9,290 €9,022 -€268 -2.9%
Total equity and liabilities 10/49 €263,869 €307,820 +€43,951 +16.7%
Equity 10/15 €91,414 €14,075 -€77,339 -84.6%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €85,214 €7,875 -€77,339 -90.8%
Distributable reserves 133 €85,214 €7,875 -€77,339 -90.8%
Amounts payable 17/49 €172,455 €293,745 +€121,290 +70.3%
Amounts payable after more than one year 17 €60,770 €123,420 +€62,650 +103.1%
Financial debts 170/4 €60,770 €57,379 -€3,391 -5.6%
Other amounts payable 178/9 - €66,041 +€66,041
Amounts payable within one year 42/48 €111,684 €170,325 +€58,640 +52.5%
Current portion of amounts payable after more than one year 42 €20,781 €36,916 +€16,135 +77.6%
Trade debts 44 €42,953 €12,471 -€30,482 -71.0%
Suppliers 440/4 €42,953 €12,471 -€30,482 -71.0%
Taxes, remuneration and social security 45 €47,950 €120,938 +€72,988 +152.2%
Taxes 450/3 €37,539 €46,779 +€9,240 +24.6%
Remuneration and social security 454/9 €10,412 €74,159 +€63,747 +612.3%
Remuneration, social security and pensions 62 €564,821 €681,623 +€116,802 +20.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €47,546 €48,027 +€480 +1.0%
Other operating charges 640/8 €1,316 €10,167 +€8,851 +672.3%
Gross operating margin 9900 €712,761 €764,536 +€51,776 +7.3%
Operating profit (loss) 9901 €99,077 €24,719 -€74,357 -75.1%
Financial income 75/76B €0 €7 +€7 +35550.0%
Recurring financial income 75 €0 €7 +€7 +35550.0%
Financial charges 65/66B €11,782 €11,365 -€418 -3.5%
Recurring financial charges 65 €11,782 €11,365 -€418 -3.5%
Profit (loss) for the period before taxes 9903 €87,294 €13,362 -€73,932 -84.7%
Income taxes 67/77 €19,950 €5,487 -€14,464 -72.5%
Profit (loss) for the period 9904 €67,344 €7,875 -€59,469 -88.3%
Profit (loss) for the period to be appropriated 9905 €67,344 €7,875 -€59,469 -88.3%

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 29 September 2026 via checked.be.