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TULSI: 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

TULSI

BE 0756.736.788
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€65,830
2024 · -€26,745+€92,575
Equity
€160,460
2024 · €94,630+€65,830
Cash
€301,946
2024 · €196,357+€105,589
Balance sheet total
€405,369
2024 · €327,622+€77,747

Largest movements

2024 to 2025
Assets
  • Cash +€105,589

    up €105,589 (+53.8%), from €196,357 to €301,946

    mainly Net result for the year (+€65,830) and Trade debts (+€28,464)

  • Intangible fixed assets -€18,201

    down €18,201 (-17.2%), from €106,062 to €87,861

  • Tangible fixed assets -€7,694

    down €7,694 (-33.1%), from €23,240 to €15,546

    of which Furniture and vehicles: -€4,392

Equity and liabilities
  • Reserves +€35,000

    up €35,000 (+46.7%), from €75,000 to €110,000

  • Profit (loss) carried forward +€30,830

    up €30,830 (+185.4%), from €16,630 to €47,460

  • Trade debts +€28,464

    up €28,464 (+33.8%), from €84,229 to €112,693

  • Debts after one year -€19,258

    down €19,258 (-54.2%), from €35,558 to €16,300

  • Other debts +€6,657

    up €6,657 (+18.0%), from €37,033 to €43,690

Income statement
  • Gross operating margin +€142,744

    up €142,744 (+74.4%), from €191,965 to €334,709

  • Staff costs +€34,942

    up €34,942 (+18.7%), from €186,781 to €221,723

  • Taxes +€15,616

    up €15,616 (+28705.1%), from €54 to €15,670

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 -€26,745
Gross operating margin +€142,744
Staff costs -€34,942
Depreciation +€16
Other operating charges +€79
Financial income +€286
Financial charges +€8
Taxes -€15,616
Result 2025 €65,830

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 +€124,522
Investment €0
Financing -€18,933
Cash 2024 €196,357
Net result for the year +€65,830
Depreciation +€25,894
Deferred charges and accrued income +€1,948
Trade debts +€28,464
Tax, wage and social debts -€4,372
Other debts +€6,657
Accrued charges and deferred income +€102
Debts after one year -€19,258
Current portion of long-term debt +€325
Cash 2025 €301,946
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €327,622 €405,369 +€77,747 +23.7%
Fixed assets 21/28 €129,301 €103,407 -€25,894 -20.0%
Intangible fixed assets 21 €106,062 €87,861 -€18,201 -17.2%
Tangible fixed assets 22/27 €23,240 €15,546 -€7,694 -33.1%
Plant, machinery and equipment 23 €7,980 €4,678 -€3,302 -41.4%
Furniture and vehicles 24 €15,260 €10,868 -€4,392 -28.8%
Current assets 29/58 €198,321 €301,962 +€103,641 +52.3%
Cash at bank and in hand 54/58 €196,357 €301,946 +€105,589 +53.8%
Deferred charges and accrued income 490/1 €1,964 €16 -€1,948 -99.2%
Total equity and liabilities 10/49 €327,622 €405,369 +€77,747 +23.7%
Equity 10/15 €94,630 €160,460 +€65,830 +69.6%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 €75,000 €110,000 +€35,000 +46.7%
Distributable reserves 133 €75,000 €110,000 +€35,000 +46.7%
Profit (loss) carried forward 14 €16,630 €47,460 +€30,830 +185.4%
Amounts payable 17/49 €232,992 €244,909 +€11,917 +5.1%
Amounts payable after more than one year 17 €35,558 €16,300 -€19,258 -54.2%
Financial debts 170/4 €35,558 €16,300 -€19,258 -54.2%
Amounts payable within one year 42/48 €179,434 €210,507 +€31,073 +17.3%
Current portion of amounts payable after more than one year 42 €18,933 €19,258 +€325 +1.7%
Trade debts 44 €84,229 €112,693 +€28,464 +33.8%
Suppliers 440/4 €84,229 €112,693 +€28,464 +33.8%
Taxes, remuneration and social security 45 €39,239 €34,866 -€4,372 -11.1%
Taxes 450/3 €6,878 €23,221 +€16,342 +237.6%
Remuneration and social security 454/9 €32,360 €11,646 -€20,715 -64.0%
Other amounts payable 47/48 €37,033 €43,690 +€6,657 +18.0%
Accrued charges and deferred income 492/3 €18,000 €18,102 +€102 +0.6%
Remuneration, social security and pensions 62 €186,781 €221,723 +€34,942 +18.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €25,910 €25,894 -€16 -0.1%
Other operating charges 640/8 €446 €367 -€79 -17.7%
Gross operating margin 9900 €191,965 €334,709 +€142,744 +74.4%
Operating profit (loss) 9901 -€21,172 €86,724 +€107,897
Financial income 75/76B - €286 +€286
Recurring financial income 75 - €286 +€286
Financial charges 65/66B €5,518 €5,510 -€8 -0.1%
Recurring financial charges 65 €5,518 €5,510 -€8 -0.1%
Profit (loss) for the period before taxes 9903 -€26,690 €81,500 +€108,190
Income taxes 67/77 €54 €15,670 +€15,616 +28705.1%
Profit (loss) for the period 9904 -€26,745 €65,830 +€92,575
Profit (loss) for the period to be appropriated 9905 -€26,745 €65,830 +€92,575

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 30 September 2026 via checked.be.