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THB13: 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

THB13

BE 1001.135.713
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€65,341
2024 · -€232,823+€167,481
Equity
-€98,164
2024 · -€32,823-€65,341
Cash
€8,223
2024 · €8,408-€186
Balance sheet total
€902,782
2024 · €1.0m-€119,858

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€110,105

    down €110,105 (-11.5%), from €959,677 to €849,571

    of which Other tangible fixed assets: -€85,604

Equity and liabilities
  • Profit (loss) carried forward -€65,341

    down €65,341 (-28.1%), from -€232,823 to -€298,164

  • Debts after one year -€61,256

    down €61,256 (-8.0%), from €764,967 to €703,711

  • Trade debts -€24,631

    down €24,631 (-14.5%), from €169,902 to €145,271

  • Current portion of long-term debt +€20,279

    up €20,279 (+20.6%), from €98,530 to €118,808

  • Tax, wage and social debts +€10,670

    up €10,670 (+64.6%), from €16,512 to €27,183

    of which Remuneration and social security: +€5,884

Income statement
  • Gross operating margin +€192,493

    up €192,493 (+84.2%), from €228,650 to €421,143

  • Staff costs +€35,992

    up €35,992 (+14.0%), from €256,926 to €292,918

  • Depreciation -€10,324

    down €10,324 (-8.0%), from €129,114 to €118,790

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 -€232,823
Gross operating margin +€192,493
Staff costs -€35,992
Depreciation +€10,324
Other operating charges -€2,811
Other operating items +€3,727
Financial income -€0
Financial charges -€259
Result 2025 -€65,341

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 +€45,917
Investment -€5,125
Financing -€40,978
Cash 2024 €8,408
Net result for the year -€65,341
Depreciation +€118,790
Stocks and contracts -€990
Receivables within one year +€9,961
Deferred charges and accrued income -€2,964
Trade debts -€24,631
Tax, wage and social debts +€10,670
Accrued charges and deferred income +€423
Investment in fixed assets (net) -€5,125
Debts after one year -€61,256
Current portion of long-term debt +€20,279
Cash 2025 €8,223
Every line side by side 47 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,022,640 €902,782 -€119,858 -11.7%
Formation expenses 20 - €1,215 +€1,215
Fixed assets 21/28 €989,331 €874,450 -€114,881 -11.6%
Intangible fixed assets 21 €28,023 €23,373 -€4,650 -16.6%
Tangible fixed assets 22/27 €959,677 €849,571 -€110,105 -11.5%
Plant, machinery and equipment 23 €75,945 €66,680 -€9,265 -12.2%
Furniture and vehicles 24 €77,157 €61,921 -€15,236 -19.7%
Other tangible fixed assets 26 €806,574 €720,970 -€85,604 -10.6%
Financial fixed assets 28 €1,631 €1,506 -€125 -7.7%
Current assets 29/58 €33,309 €27,117 -€6,192 -18.6%
Stocks and contracts in progress 3 €9,374 €10,364 +€990 +10.6%
Stocks 30/36 €9,374 €10,364 +€990 +10.6%
Amounts receivable within one year 40/41 €15,527 €5,566 -€9,961 -64.2%
Trade receivables 40 €1,104 €5,561 +€4,457 +403.6%
Other amounts receivable 41 €14,423 €5 -€14,418 -100.0%
Cash at bank and in hand 54/58 €8,408 €8,223 -€186 -2.2%
Deferred charges and accrued income 490/1 - €2,964 +€2,964
Total equity and liabilities 10/49 €1,022,640 €902,782 -€119,858 -11.7%
Equity 10/15 -€32,823 -€98,164 -€65,341 -199.1%
Contributions 10/11 €200,000 €200,000 = 0.0%
Outside capital 11 - €200,000 +€200,000
Other 1109/19 - €200,000 +€200,000
Profit (loss) carried forward 14 -€232,823 -€298,164 -€65,341 -28.1%
Amounts payable 17/49 €1,055,462 €1,000,946 -€54,516 -5.2%
Amounts payable after more than one year 17 €764,967 €703,711 -€61,256 -8.0%
Financial debts 170/4 €764,967 €703,711 -€61,256 -8.0%
Amounts payable within one year 42/48 €284,944 €291,261 +€6,318 +2.2%
Current portion of amounts payable after more than one year 42 €98,530 €118,808 +€20,279 +20.6%
Trade debts 44 €169,902 €145,271 -€24,631 -14.5%
Suppliers 440/4 €169,902 €145,271 -€24,631 -14.5%
Taxes, remuneration and social security 45 €16,512 €27,183 +€10,670 +64.6%
Taxes 450/3 - €4,786 +€4,786
Remuneration and social security 454/9 €16,512 €22,396 +€5,884 +35.6%
Accrued charges and deferred income 492/3 €5,552 €5,974 +€423 +7.6%
Remuneration, social security and pensions 62 €256,926 €292,918 +€35,992 +14.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €129,114 €118,790 -€10,324 -8.0%
Other operating charges 640/8 €1,772 €4,583 +€2,811 +158.7%
Non-recurring operating charges 66A €3,727 - -€3,727
Gross operating margin 9900 €228,650 €421,143 +€192,493 +84.2%
Operating profit (loss) 9901 -€162,889 €4,852 +€167,741
Financial income 75/76B €0 €0 -€0 -96.2%
Recurring financial income 75 €0 €0 -€0 -96.2%
Financial charges 65/66B €69,934 €70,193 +€259 +0.4%
Recurring financial charges 65 €69,934 €70,193 +€259 +0.4%
Profit (loss) for the period before taxes 9903 -€232,823 -€65,341 +€167,481 +71.9%
Profit (loss) for the period 9904 -€232,823 -€65,341 +€167,481 +71.9%
Profit (loss) for the period to be appropriated 9905 -€232,823 -€65,341 +€167,481 +71.9%

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 28 September 2026 via checked.be.