Van den Driessche J.: what changed
What changed
Van den Driessche J.
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€39,762
2024 · €29,144+€10,618
Equity
€150,184
2024 · €110,422+€39,762
Cash
€13,403
2024 · €1,252+€12,151
Balance sheet total
€197,658
2024 · €227,676-€30,018
Largest movements
Assets
- Receivables within one year -€17,584
down €17,584 (-71.9%), from €24,462 to €6,878
of which Other amounts receivable: -€17,658
- Tangible fixed assets -€13,505
down €13,505 (-10.0%), from €135,220 to €121,715
of which Plant, machinery and equipment: -€11,341
- Cash +€12,151
up €12,151 (+970%), from €1,252 to €13,403
mainly Net result for the year (+€39,762) and Depreciation (+€34,872)
- Stocks and contracts -€7,301
down €7,301 (-35.5%), from €20,551 to €13,250
- Intangible fixed assets -€4,500
down €4,500 (-13.5%), from €33,375 to €28,875
Equity and liabilities
- Profit (loss) carried forward +€39,762
up €39,762 (+53.5%), from -€74,312 to -€34,550
- Debts after one year -€26,891
down €26,891 (-68.0%), from €39,534 to €12,643
- Short-term financial debts -€19,471
no longer reported in 2025 (was €19,471)
- Trade debts -€14,180
down €14,180 (-59.9%), from €23,691 to €9,511
- Other debts -€5,552
no longer reported in 2025 (was €5,552)
Income statement
- Taxes -€25,715
down €25,715 (-86.6%), from €29,706 to €3,991
- Gross operating margin -€25,548
down €25,548 (-9.3%), from €274,890 to €249,342
- Staff costs -€11,040
down €11,040 (-6.7%), from €165,890 to €154,850
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
€29,144
Gross operating margin
-€25,548
Staff costs
+€11,040
Depreciation
+€1,914
Other operating charges
-€89
Other operating items
-€1,515
Financial income
-€376
Financial charges
-€522
Taxes
+€25,715
Result 2025
€39,762
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
+€81,250
Investment
-€17,291
Financing
-€51,808
Cash 2024
€1,252
From operations (derived)
+€81,250
Net result for the year
+€39,762
Depreciation
+€34,872
Stocks and contracts
+€7,301
Receivables within one year
+€17,584
Deferred charges and accrued income
-€297
Trade debts
-€14,180
Tax, wage and social debts
+€1,760
Other debts
-€5,552
Investment (derived)
-€17,291
Investment in fixed assets (net)
-€17,291
Financing
-€51,808
Debts after one year
-€26,891
Current portion of long-term debt
-€5,446
Short-term financial debts
-€19,471
Cash 2025
€13,403
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,676 | €197,658 | -€30,018 | -13.2% |
| Fixed assets | 21/28 | €178,487 | €160,906 | -€17,581 | -9.8% |
| Intangible fixed assets | 21 | €33,375 | €28,875 | -€4,500 | -13.5% |
| Tangible fixed assets | 22/27 | €135,220 | €121,715 | -€13,505 | -10.0% |
| Land and buildings | 22 | €60,793 | €63,544 | +€2,751 | +4.5% |
| Plant, machinery and equipment | 23 | €46,761 | €35,420 | -€11,341 | -24.3% |
| Furniture and vehicles | 24 | €27,665 | €22,750 | -€4,915 | -17.8% |
| Financial fixed assets | 28 | €9,892 | €10,317 | +€425 | +4.3% |
| Current assets | 29/58 | €49,189 | €36,752 | -€12,437 | -25.3% |
| Stocks and contracts in progress | 3 | €20,551 | €13,250 | -€7,301 | -35.5% |
| Stocks | 30/36 | €20,551 | €13,250 | -€7,301 | -35.5% |
| Amounts receivable within one year | 40/41 | €24,462 | €6,878 | -€17,584 | -71.9% |
| Trade receivables | 40 | €14 | €87 | +€73 | +543% |
| Other amounts receivable | 41 | €24,449 | €6,791 | -€17,658 | -72.2% |
| Cash at bank and in hand | 54/58 | €1,252 | €13,403 | +€12,151 | +970% |
| Deferred charges and accrued income | 490/1 | €2,924 | €3,221 | +€297 | +10.2% |
| Total equity and liabilities | 10/49 | €227,676 | €197,658 | -€30,018 | -13.2% |
| Equity | 10/15 | €110,422 | €150,184 | +€39,762 | +36.0% |
| Contributions | 10/11 | €2,600 | €2,600 | = | 0.0% |
| Reserves | 13 | €182,134 | €182,134 | = | 0.0% |
| 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 | €180,274 | €180,274 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,312 | -€34,550 | +€39,762 | +53.5% |
| Amounts payable | 17/49 | €117,254 | €47,474 | -€69,780 | -59.5% |
| Amounts payable after more than one year | 17 | €39,534 | €12,643 | -€26,891 | -68.0% |
| Financial debts | 170/4 | €39,534 | €12,643 | -€26,891 | -68.0% |
| Amounts payable within one year | 42/48 | €77,720 | €34,830 | -€42,890 | -55.2% |
| Current portion of amounts payable after more than one year | 42 | €20,081 | €14,635 | -€5,446 | -27.1% |
| Financial debts | 43 | €19,471 | - | -€19,471 | |
| Credit institutions | 430/8 | €19,471 | - | -€19,471 | |
| Trade debts | 44 | €23,691 | €9,511 | -€14,180 | -59.9% |
| Suppliers | 440/4 | €23,691 | €9,511 | -€14,180 | -59.9% |
| Taxes, remuneration and social security | 45 | €8,925 | €10,685 | +€1,760 | +19.7% |
| Taxes | 450/3 | €2,580 | €4,311 | +€1,730 | +67.1% |
| Remuneration and social security | 454/9 | €6,345 | €6,374 | +€29 | +0.5% |
| Other amounts payable | 47/48 | €5,552 | - | -€5,552 | |
| Remuneration, social security and pensions | 62 | €165,890 | €154,850 | -€11,040 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,785 | €34,872 | -€1,914 | -5.2% |
| Other operating charges | 640/8 | €3,098 | €3,187 | +€89 | +2.9% |
| Non-recurring operating charges | 66A | €883 | €2,399 | +€1,515 | +172% |
| Gross operating margin | 9900 | €274,890 | €249,342 | -€25,548 | -9.3% |
| Operating profit (loss) | 9901 | €68,233 | €54,035 | -€14,199 | -20.8% |
| Financial income | 75/76B | €379 | €3 | -€376 | -99.3% |
| Recurring financial income | 75 | €379 | €3 | -€376 | -99.3% |
| Financial charges | 65/66B | €9,762 | €10,284 | +€522 | +5.3% |
| Recurring financial charges | 65 | €9,762 | €10,284 | +€522 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €58,850 | €43,754 | -€15,096 | -25.7% |
| Income taxes | 67/77 | €29,706 | €3,991 | -€25,715 | -86.6% |
| Profit (loss) for the period | 9904 | €29,144 | €39,762 | +€10,618 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,144 | €39,762 | +€10,618 | +36.4% |
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 8 November 2026 via checked.be.