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THILOY: 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

THILOY

BE 0894.849.348
NACE 56.111, Full-service restaurants
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€11,324
2023 · €31,618-€20,294
Equity
€224,888
2023 · €213,564+€11,324
Cash
€71,096
2023 · €126,090-€54,994
Balance sheet total
€307,162
2023 · €316,071-€8,908

Largest movements

2023 to 2024
Assets
  • Cash -€54,994

    down €54,994 (-43.6%), from €126,090 to €71,096

    mainly Receivables after one year (-€45,750) and Deferred charges and accrued income (-€13,906)

  • Receivables after one year +€45,750

    up €45,750 (+57.2%), from €80,000 to €125,750

  • Deferred charges and accrued income +€13,906

    up €13,906 (+389.7%), from €3,568 to €17,474

  • Tangible fixed assets -€8,605

    down €8,605 (-18.8%), from €45,879 to €37,274

    of which Other tangible fixed assets: -€4,366

  • Financial fixed assets -€6,750

    no longer reported in 2024 (was €6,750)

Equity and liabilities
  • Debts after one year -€11,638

    down €11,638 (-62.4%), from €18,636 to €6,999

  • Reserves +€11,324

    up €11,324 (+6.0%), from €187,412 to €198,736

    of which Distributable reserves: +€11,324

  • Current portion of long-term debt -€4,287

    down €4,287 (-21.1%), from €20,311 to €16,024

Income statement
  • Gross operating margin -€25,853

    down €25,853 (-7.4%), from €349,477 to €323,624

  • Taxes -€9,225

    down €9,225 (-60.9%), from €15,143 to €5,918

  • Staff costs +€3,625

    up €3,625 (+1.3%), from €273,513 to €277,137

From the 2023 result to the 2024 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 2023 €31,618
Gross operating margin -€25,853
Staff costs -€3,625
Depreciation +€1,661
Other operating charges -€2,701
Other operating items -€1,980
Financial income +€2,422
Financial charges +€556
Taxes +€9,225
Result 2024 €11,324

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations -€39,358
Investment +€289
Financing -€15,925
Cash 2023 €126,090
Net result for the year +€11,324
Depreciation +€15,067
Receivables after one year -€45,750
Stocks and contracts -€2,392
Receivables within one year +€608
Deferred charges and accrued income -€13,906
Trade debts -€3,066
Tax, wage and social debts -€1,242
Investment in fixed assets (net) +€289
Debts after one year -€11,638
Current portion of long-term debt -€4,287
Cash 2024 €71,096
Every line side by side 49 lines
Line Code 2023 2024 Change %
Total assets 20/58 €316,071 €307,162 -€8,908 -2.8%
Fixed assets 21/28 €52,629 €37,274 -€15,355 -29.2%
Tangible fixed assets 22/27 €45,879 €37,274 -€8,605 -18.8%
Furniture and vehicles 24 €23,759 €19,519 -€4,240 -17.8%
Other tangible fixed assets 26 €22,120 €17,754 -€4,366 -19.7%
Financial fixed assets 28 €6,750 - -€6,750
Current assets 29/58 €263,442 €269,889 +€6,447 +2.4%
Amounts receivable after more than one year 29 €80,000 €125,750 +€45,750 +57.2%
Other amounts receivable 291 €80,000 €125,750 +€45,750 +57.2%
Stocks and contracts in progress 3 €6,449 €8,841 +€2,392 +37.1%
Stocks 30/36 €6,449 €8,841 +€2,392 +37.1%
Amounts receivable within one year 40/41 €47,335 €46,727 -€608 -1.3%
Trade receivables 40 €2,783 €5,814 +€3,031 +108.9%
Other amounts receivable 41 €44,552 €40,913 -€3,639 -8.2%
Cash at bank and in hand 54/58 €126,090 €71,096 -€54,994 -43.6%
Deferred charges and accrued income 490/1 €3,568 €17,474 +€13,906 +389.7%
Total equity and liabilities 10/49 €316,071 €307,162 -€8,908 -2.8%
Equity 10/15 €213,564 €224,888 +€11,324 +5.3%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €187,412 €198,736 +€11,324 +6.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
Distributable reserves 133 €185,552 €196,876 +€11,324 +6.1%
Profit (loss) carried forward 14 €7,552 €7,552 = 0.0%
Amounts payable 17/49 €102,507 €82,274 -€20,233 -19.7%
Amounts payable after more than one year 17 €18,636 €6,999 -€11,638 -62.4%
Financial debts 170/4 €18,636 €6,999 -€11,638 -62.4%
Amounts payable within one year 42/48 €83,870 €75,275 -€8,595 -10.2%
Current portion of amounts payable after more than one year 42 €20,311 €16,024 -€4,287 -21.1%
Trade debts 44 €31,709 €28,642 -€3,066 -9.7%
Suppliers 440/4 €31,709 €28,642 -€3,066 -9.7%
Taxes, remuneration and social security 45 €31,675 €30,434 -€1,242 -3.9%
Taxes 450/3 €10,993 €8,012 -€2,981 -27.1%
Remuneration and social security 454/9 €20,683 €22,421 +€1,739 +8.4%
Other amounts payable 47/48 €175 €175 = 0.0%
Remuneration, social security and pensions 62 €273,513 €277,137 +€3,625 +1.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €16,727 €15,067 -€1,661 -9.9%
Other operating charges 640/8 €5,922 €8,622 +€2,701 +45.6%
Non-recurring operating charges 66A - €1,980 +€1,980
Gross operating margin 9900 €349,477 €323,624 -€25,853 -7.4%
Operating profit (loss) 9901 €53,315 €20,817 -€32,498 -61.0%
Financial income 75/76B €15 €2,437 +€2,422 +16008.8%
Recurring financial income 75 €15 €2,437 +€2,422 +16008.8%
Financial charges 65/66B €6,569 €6,013 -€556 -8.5%
Recurring financial charges 65 €6,569 €6,013 -€556 -8.5%
Profit (loss) for the period before taxes 9903 €46,761 €17,242 -€29,519 -63.1%
Income taxes 67/77 €15,143 €5,918 -€9,225 -60.9%
Profit (loss) for the period 9904 €31,618 €11,324 -€20,294 -64.2%
Profit (loss) for the period to be appropriated 9905 €31,618 €11,324 -€20,294 -64.2%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.