TO BE FRITE: what changed
What changed
TO BE FRITE
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€36,794
2024 · €103,578-€66,785
Equity
€278,713
2024 · €233,152+€45,561
Cash
€9,317
2024 · €10,813-€1,496
Balance sheet total
€488,310
2024 · €354,834+€133,476
Largest movements
Assets
- Receivables within one year +€179,803
up €179,803 (+196%), from €91,635 to €271,438
of which Other amounts receivable: +€148,644
- Current investments -€150,992
down €150,992 (-64.2%), from €235,035 to €84,043
- Tangible fixed assets +€105,744
up €105,744 (+770%), from €13,738 to €119,482
of which Leasing and similar rights: +€56,025
Equity and liabilities
- Trade debts +€94,017
up €94,017 (+209%), from €45,004 to €139,020
- Tax, wage and social debts -€53,421
down €53,421 (-69.7%), from €76,678 to €23,257
of which Taxes: -€56,375
- Profit (loss) carried forward +€36,794
up €36,794 (+16.1%), from €228,152 to €264,946
- Debts after one year +€36,405
new in 2025: €36,405
- Current portion of long-term debt +€10,915
up €10,915, from €0 to €10,915
Income statement
- Purchases and services +€125,958
up €125,958 (+22.4%), from €562,885 to €688,842
- Turnover +€120,257
up €120,257 (+13.9%), from €867,355 to €987,612
- Staff costs +€95,533
up €95,533 (+59.1%), from €161,617 to €257,150
- Taxes -€30,043
down €30,043 (-85.3%), from €35,233 to €5,190
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
€103,578
Gross operating margin
+€3,026
Staff costs
-€95,533
Depreciation
-€6,360
Other operating charges
-€1,317
Financial income
+€3,808
Financial charges
-€451
Taxes
+€30,043
Result 2025
€36,794
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
-€87,453
Investment
+€29,870
Financing
+€56,087
Cash 2024
€10,813
From operations (derived)
-€87,453
Net result for the year
+€36,794
Depreciation
+€15,655
Stocks and contracts
-€694
Receivables within one year
-€179,803
Trade debts
+€94,017
Tax, wage and social debts
-€53,421
Investment (derived)
+€29,870
Investment in fixed assets (net)
-€121,121
Current investments
+€150,992
Financing
+€56,087
Debts after one year
+€36,405
Current portion of long-term debt
+€10,915
Contributions, distributions and other
+€8,767
Cash 2025
€9,317
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €354,834 | €488,310 | +€133,476 | +37.6% |
| Fixed assets | 21/28 | €14,077 | €119,543 | +€105,467 | +749% |
| Intangible fixed assets | 21 | €339 | €62 | -€277 | -81.8% |
| Tangible fixed assets | 22/27 | €13,738 | €119,482 | +€105,744 | +770% |
| Plant, machinery and equipment | 23 | €2,225 | €3,322 | +€1,097 | +49.3% |
| Furniture and vehicles | 24 | €11,513 | €60,134 | +€48,621 | +422% |
| Leasing and similar rights | 25 | - | €56,025 | +€56,025 | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €340,757 | €368,767 | +€28,010 | +8.2% |
| Stocks and contracts in progress | 3 | €3,275 | €3,969 | +€694 | +21.2% |
| Stocks | 30/36 | €3,275 | €3,969 | +€694 | +21.2% |
| Amounts receivable within one year | 40/41 | €91,635 | €271,438 | +€179,803 | +196% |
| Trade receivables | 40 | €75,556 | €106,715 | +€31,159 | +41.2% |
| Other amounts receivable | 41 | €16,079 | €164,723 | +€148,644 | +924% |
| Current investments | 50/53 | €235,035 | €84,043 | -€150,992 | -64.2% |
| Cash at bank and in hand | 54/58 | €10,813 | €9,317 | -€1,496 | -13.8% |
| Total equity and liabilities | 10/49 | €354,834 | €488,310 | +€133,476 | +37.6% |
| Equity | 10/15 | €233,152 | €278,713 | +€45,561 | +19.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €228,152 | €264,946 | +€36,794 | +16.1% |
| Investment grants | 15 | - | €8,767 | +€8,767 | |
| Amounts payable | 17/49 | €121,682 | €209,598 | +€87,916 | +72.3% |
| Amounts payable after more than one year | 17 | - | €36,405 | +€36,405 | |
| Financial debts | 170/4 | - | €36,405 | +€36,405 | |
| Amounts payable within one year | 42/48 | €121,682 | €173,193 | +€51,510 | +42.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | €10,915 | +€10,915 | |
| Trade debts | 44 | €45,004 | €139,020 | +€94,017 | +209% |
| Suppliers | 440/4 | €45,004 | €139,020 | +€94,017 | +209% |
| Taxes, remuneration and social security | 45 | €76,678 | €23,257 | -€53,421 | -69.7% |
| Taxes | 450/3 | €56,375 | €0 | -€56,375 | -100% |
| Remuneration and social security | 454/9 | €20,303 | €23,257 | +€2,954 | +14.5% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Turnover | 70 | €867,355 | €987,612 | +€120,257 | +13.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €562,885 | €688,842 | +€125,958 | +22.4% |
| Remuneration, social security and pensions | 62 | €161,617 | €257,150 | +€95,533 | +59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,295 | €15,655 | +€6,360 | +68.4% |
| Other operating charges | 640/8 | €387 | €1,705 | +€1,317 | +340% |
| Gross operating margin | 9900 | €310,658 | €313,684 | +€3,026 | +1.0% |
| Operating profit (loss) | 9901 | €139,358 | €39,174 | -€100,184 | -71.9% |
| Financial income | 75/76B | €0 | €3,808 | +€3,808 | +38,081,200% |
| Recurring financial income | 75 | €0 | €3,808 | +€3,808 | +38,081,200% |
| Financial charges | 65/66B | €547 | €998 | +€451 | +82.6% |
| Recurring financial charges | 65 | €547 | €998 | +€451 | +82.6% |
| Profit (loss) for the period before taxes | 9903 | €138,812 | €41,984 | -€96,828 | -69.8% |
| Income taxes | 67/77 | €35,233 | €5,190 | -€30,043 | -85.3% |
| Profit (loss) for the period | 9904 | €103,578 | €36,794 | -€66,785 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €103,578 | €36,794 | -€66,785 | -64.5% |
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 7 November 2026 via checked.be.