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THB14: 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

THB14

BE 0672.897.809
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€20,966
2024 · -€1,320-€19,646
Equity
€189,960
2024 · €210,926-€20,966
Cash
€24,990
2024 · -+€24,990
Balance sheet total
€529,249
2024 · €216,162+€313,087

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€259,492

    new in 2025: €259,492

    of which Other tangible fixed assets: +€200,435

  • Intangible fixed assets +€29,827

    new in 2025: €29,827

  • Cash +€24,990

    new in 2025: €24,990

    mainly Trade debts (+€318,952) and Tax, wage and social debts (+€20,232)

  • Receivables within one year -€12,995

    down €12,995 (-6.5%), from €201,290 to €188,295

    of which Other amounts receivable: -€14,823

  • Stocks and contracts +€11,556

    new in 2025: €11,556

Equity and liabilities
  • Trade debts +€318,952

    up €318,952 (+302323.9%), from €106 to €319,057

  • Profit (loss) carried forward -€20,966

    down €20,966 (-3.2%), from -€647,979 to -€668,945

  • Tax, wage and social debts +€20,232

    new in 2025: €20,232

    of which Remuneration and social security: +€18,464

Income statement
  • Staff costs +€88,155

    new in 2025: €88,155

  • Gross operating margin +€76,098

    up €76,098, from -€7 to €76,091

  • Depreciation +€6,329

    up €6,329 (+1334.7%), from €474 to €6,803

  • Financial charges +€829

    up €829 (+127.3%), from €651 to €1,481

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 -€1,320
Gross operating margin +€76,098
Staff costs -€88,155
Depreciation -€6,329
Other operating charges -€433
Financial income +€3
Financial charges -€829
Result 2025 -€20,966

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 +€325,817
Investment -€295,696
Financing -€5,131
Cash 2024 €0
Net result for the year -€20,966
Depreciation +€6,803
Stocks and contracts -€11,556
Receivables within one year +€12,995
Deferred charges and accrued income -€643
Trade debts +€318,952
Tax, wage and social debts +€20,232
Investment in fixed assets (net) -€295,696
Short-term financial debts -€5,131
Cash 2025 €24,990
Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €216,162 €529,249 +€313,087 +144.8%
Formation expenses 20 €1,879 €1,404 -€474 -25.2%
Fixed assets 21/28 €12,993 €302,360 +€289,367 +2227.1%
Intangible fixed assets 21 - €29,827 +€29,827
Tangible fixed assets 22/27 - €259,492 +€259,492
Plant, machinery and equipment 23 - €45,211 +€45,211
Furniture and vehicles 24 - €13,846 +€13,846
Other tangible fixed assets 26 - €200,435 +€200,435
Financial fixed assets 28 €12,993 €13,041 +€48 +0.4%
Current assets 29/58 €201,290 €225,485 +€24,194 +12.0%
Stocks and contracts in progress 3 - €11,556 +€11,556
Stocks 30/36 - €11,556 +€11,556
Amounts receivable within one year 40/41 €201,290 €188,295 -€12,995 -6.5%
Trade receivables 40 - €1,828 +€1,828
Other amounts receivable 41 €201,290 €186,467 -€14,823 -7.4%
Cash at bank and in hand 54/58 - €24,990 +€24,990
Deferred charges and accrued income 490/1 - €643 +€643
Total equity and liabilities 10/49 €216,162 €529,249 +€313,087 +144.8%
Equity 10/15 €210,926 €189,960 -€20,966 -9.9%
Contributions 10/11 €858,905 €858,905 = 0.0%
Profit (loss) carried forward 14 -€647,979 -€668,945 -€20,966 -3.2%
Amounts payable 17/49 €5,236 €339,289 +€334,053 +6379.5%
Amounts payable within one year 42/48 €5,236 €339,289 +€334,053 +6379.5%
Financial debts 43 €5,131 - -€5,131
Credit institutions 430/8 €5,131 - -€5,131
Trade debts 44 €106 €319,057 +€318,952 +302323.9%
Suppliers 440/4 €106 €319,057 +€318,952 +302323.9%
Taxes, remuneration and social security 45 - €20,232 +€20,232
Taxes 450/3 - €1,768 +€1,768
Remuneration and social security 454/9 - €18,464 +€18,464
Remuneration, social security and pensions 62 - €88,155 +€88,155
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €474 €6,803 +€6,329 +1334.7%
Other operating charges 640/8 €187 €620 +€433 +231.5%
Gross operating margin 9900 -€7 €76,091 +€76,098
Operating profit (loss) 9901 -€669 -€19,488 -€18,819 -2814.8%
Financial income 75/76B - €3 +€3
Recurring financial income 75 - €3 +€3
Financial charges 65/66B €651 €1,481 +€829 +127.3%
Recurring financial charges 65 €651 €1,481 +€829 +127.3%
Profit (loss) for the period before taxes 9903 -€1,320 -€20,966 -€19,646 -1488.3%
Profit (loss) for the period 9904 -€1,320 -€20,966 -€19,646 -1488.3%
Profit (loss) for the period to be appropriated 9905 -€1,320 -€20,966 -€19,646 -1488.3%

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.