VAN CAENEGEM - KEMEL: what changed
What changed
VAN CAENEGEM - KEMEL
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€113,649
2024 · €127,810-€14,162
Equity
€530,191
2024 · €416,542+€113,649
Cash
€59,128
2024 · €139,828-€80,700
Balance sheet total
€657,475
2024 · €622,270+€35,206
Largest movements
Assets
- Cash -€80,700
down €80,700 (-57.7%), from €139,828 to €59,128
mainly Investment in fixed assets (net) (-€77,603) and Receivables within one year (-€58,309)
- Receivables within one year +€58,309
up €58,309 (+89.6%), from €65,043 to €123,352
of which Other amounts receivable: +€55,401
- Tangible fixed assets +€56,736
up €56,736 (+16.6%), from €341,085 to €397,821
of which Other tangible fixed assets: +€28,828
Equity and liabilities
- Reserves +€113,649
up €113,649 (+30.0%), from €379,358 to €493,007
of which Distributable reserves: +€113,649
- Tax, wage and social debts -€54,406
down €54,406 (-50.6%), from €107,471 to €53,064
of which Taxes: -€53,223
- Debts after one year -€17,466
down €17,466 (-60.6%), from €28,804 to €11,338
- Current portion of long-term debt -€13,185
down €13,185 (-43.0%), from €30,651 to €17,466
Income statement
- Staff costs +€26,144
up €26,144 (+15.2%), from €171,662 to €197,806
- Taxes -€9,483
down €9,483 (-15.0%), from €63,091 to €53,608
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
€127,810
Gross operating margin
-€2,294
Staff costs
-€26,144
Depreciation
+€2,900
Other operating charges
-€3,853
Other operating items
-€5
Financial income
+€1,872
Financial charges
+€3,878
Taxes
+€9,483
Result 2025
€113,649
raises the resultlowers the resultnot broken down further in the accounts
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
+€27,555
Investment
-€77,603
Financing
-€30,651
Cash 2024
€139,828
From operations (derived)
+€27,555
Net result for the year
+€113,649
Depreciation
+€20,868
Stocks and contracts
+€766
Receivables within one year
-€58,309
Deferred charges and accrued income
-€1,627
Trade debts
+€6,315
Tax, wage and social debts
-€54,406
Advances received
+€300
Investment (derived)
-€77,603
Investment in fixed assets (net)
-€77,603
Financing
-€30,651
Debts after one year
-€17,466
Current portion of long-term debt
-€13,185
Cash 2025
€59,128
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €622,270 | €657,475 | +€35,206 | +5.7% |
| Fixed assets | 21/28 | €341,485 | €398,221 | +€56,736 | +16.6% |
| Tangible fixed assets | 22/27 | €341,085 | €397,821 | +€56,736 | +16.6% |
| Land and buildings | 22 | €269,368 | €295,560 | +€26,192 | +9.7% |
| Plant, machinery and equipment | 23 | €10,962 | €8,216 | -€2,746 | -25.1% |
| Furniture and vehicles | 24 | €12,364 | €16,826 | +€4,462 | +36.1% |
| Other tangible fixed assets | 26 | €48,391 | €77,220 | +€28,828 | +59.6% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €280,784 | €259,255 | -€21,530 | -7.7% |
| Amounts receivable after more than one year | 29 | €53,423 | €53,423 | = | 0.0% |
| Other amounts receivable | 291 | €53,423 | €53,423 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,304 | €1,538 | -€766 | -33.2% |
| Stocks | 30/36 | €2,304 | €1,538 | -€766 | -33.2% |
| Amounts receivable within one year | 40/41 | €65,043 | €123,352 | +€58,309 | +89.6% |
| Trade receivables | 40 | €37,000 | €39,907 | +€2,908 | +7.9% |
| Other amounts receivable | 41 | €28,043 | €83,444 | +€55,401 | +198% |
| Cash at bank and in hand | 54/58 | €139,828 | €59,128 | -€80,700 | -57.7% |
| Deferred charges and accrued income | 490/1 | €20,186 | €21,813 | +€1,627 | +8.1% |
| Total equity and liabilities | 10/49 | €622,270 | €657,475 | +€35,206 | +5.7% |
| Equity | 10/15 | €416,542 | €530,191 | +€113,649 | +27.3% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €379,358 | €493,007 | +€113,649 | +30.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €144 | €144 | = | 0.0% |
| Distributable reserves | 133 | €376,735 | €490,383 | +€113,649 | +30.2% |
| Amounts payable | 17/49 | €205,728 | €127,285 | -€78,443 | -38.1% |
| Amounts payable after more than one year | 17 | €28,804 | €11,338 | -€17,466 | -60.6% |
| Financial debts | 170/4 | €28,804 | €11,338 | -€17,466 | -60.6% |
| Amounts payable within one year | 42/48 | €176,881 | €115,904 | -€60,977 | -34.5% |
| Current portion of amounts payable after more than one year | 42 | €30,651 | €17,466 | -€13,185 | -43.0% |
| Trade debts | 44 | €38,759 | €45,073 | +€6,315 | +16.3% |
| Suppliers | 440/4 | €38,759 | €45,073 | +€6,315 | +16.3% |
| Advances received on contracts in progress | 46 | - | €300 | +€300 | |
| Taxes, remuneration and social security | 45 | €107,471 | €53,064 | -€54,406 | -50.6% |
| Taxes | 450/3 | €85,476 | €32,252 | -€53,223 | -62.3% |
| Remuneration and social security | 454/9 | €21,995 | €20,812 | -€1,183 | -5.4% |
| Accrued charges and deferred income | 492/3 | €43 | €43 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €171,662 | €197,806 | +€26,144 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,768 | €20,868 | -€2,900 | -12.2% |
| Other operating charges | 640/8 | €10,353 | €14,206 | +€3,853 | +37.2% |
| Non-recurring operating charges | 66A | - | €5 | +€5 | |
| Gross operating margin | 9900 | €403,543 | €401,250 | -€2,294 | -0.6% |
| Operating profit (loss) | 9901 | €197,760 | €168,364 | -€29,396 | -14.9% |
| Financial income | 75/76B | €2,413 | €4,285 | +€1,872 | +77.6% |
| Recurring financial income | 75 | €2,413 | €4,285 | +€1,872 | +77.6% |
| Financial charges | 65/66B | €9,272 | €5,393 | -€3,878 | -41.8% |
| Recurring financial charges | 65 | €9,272 | €5,393 | -€3,878 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €190,901 | €167,256 | -€23,645 | -12.4% |
| Income taxes | 67/77 | €63,091 | €53,608 | -€9,483 | -15.0% |
| Profit (loss) for the period | 9904 | €127,810 | €113,649 | -€14,162 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €127,810 | €113,649 | -€14,162 | -11.1% |
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 4 November 2026 via checked.be.