VAN WELDEN: what changed
Two financial 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
VAN WELDEN
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€742
2024 · -€3,226+€2,484
Equity
€76,190
2024 · €76,932-€742
Cash
€5,132
2024 · €4,098+€1,034
Balance sheet total
€106,263
2024 · €111,105-€4,841
Largest movements
Assets
- Tangible fixed assets -€7,209
down €7,209 (-7.2%), from €100,206 to €92,997
of which Land and buildings: -€5,570
Equity and liabilities
- Current portion of long-term debt -€4,605
down €4,605 (-100%), from €4,605 to €0
- Other debts +€2,173
up €2,173 (+43.6%), from €4,983 to €7,156
- Accrued charges and deferred income -€1,338
down €1,338 (-77.0%), from €1,738 to €400
Income statement
- Depreciation -€5,587
down €5,587 (-40.5%), from €13,778 to €8,191
- Gross operating margin -€2,038
down €2,038 (-13.6%), from €14,934 to €12,897
- Other operating charges +€1,058
up €1,058 (+43.8%), from €2,414 to €3,472
From the 2024 result to the 2025 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
-€3,226
Gross operating margin
-€2,038
Depreciation
+€5,587
Other operating charges
-€1,058
Other operating items
-€41
Financial income
-€25
Financial charges
+€59
Result 2025
-€742
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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
+€6,151
Investment
-€982
Financing
-€4,135
Cash 2024
€4,098
From operations (derived)
+€6,151
Net result for the year
-€742
Depreciation
+€8,191
Receivables within one year
-€857
Deferred charges and accrued income
-€478
Trade debts
-€12
Tax, wage and social debts
-€787
Other debts
+€2,173
Accrued charges and deferred income
-€1,338
Investment (derived)
-€982
Investment in fixed assets (net)
-€982
Financing
-€4,135
Debts after one year
-€256
Current portion of long-term debt
-€4,605
Short-term financial debts
+€726
Cash 2025
€5,132
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,105 | €106,263 | -€4,841 | -4.4% |
| Fixed assets | 21/28 | €100,206 | €92,997 | -€7,209 | -7.2% |
| Tangible fixed assets | 22/27 | €100,206 | €92,997 | -€7,209 | -7.2% |
| Land and buildings | 22 | €95,296 | €89,727 | -€5,570 | -5.8% |
| Plant, machinery and equipment | 23 | €2,135 | €1,053 | -€1,082 | -50.7% |
| Furniture and vehicles | 24 | €2,775 | €2,217 | -€558 | -20.1% |
| Current assets | 29/58 | €10,899 | €13,267 | +€2,368 | +21.7% |
| Stocks and contracts in progress | 3 | €6,500 | €6,500 | = | 0.0% |
| Stocks | 30/36 | €6,500 | €6,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €857 | +€857 | |
| Trade receivables | 40 | €0 | €857 | +€857 | |
| Cash at bank and in hand | 54/58 | €4,098 | €5,132 | +€1,034 | +25.2% |
| Deferred charges and accrued income | 490/1 | €300 | €778 | +€478 | +159% |
| Total equity and liabilities | 10/49 | €111,105 | €106,263 | -€4,841 | -4.4% |
| Equity | 10/15 | €76,932 | €76,190 | -€742 | -1.0% |
| Contributions | 10/11 | €143,600 | €143,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,668 | -€67,410 | -€742 | -1.1% |
| Amounts payable | 17/49 | €34,173 | €30,073 | -€4,100 | -12.0% |
| Amounts payable after more than one year | 17 | €4,404 | €4,147 | -€256 | -5.8% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €4,404 | €4,147 | -€256 | -5.8% |
| Amounts payable within one year | 42/48 | €28,031 | €25,526 | -€2,505 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €4,605 | €0 | -€4,605 | -100% |
| Financial debts | 43 | €8,512 | €9,238 | +€726 | +8.5% |
| Credit institutions | 430/8 | €8,512 | €9,238 | +€726 | +8.5% |
| Trade debts | 44 | €5,787 | €5,775 | -€12 | -0.2% |
| Suppliers | 440/4 | €5,787 | €5,775 | -€12 | -0.2% |
| Taxes, remuneration and social security | 45 | €4,144 | €3,357 | -€787 | -19.0% |
| Taxes | 450/3 | €4,144 | €3,357 | -€787 | -19.0% |
| Other amounts payable | 47/48 | €4,983 | €7,156 | +€2,173 | +43.6% |
| Accrued charges and deferred income | 492/3 | €1,738 | €400 | -€1,338 | -77.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,778 | €8,191 | -€5,587 | -40.5% |
| Other operating charges | 640/8 | €2,414 | €3,472 | +€1,058 | +43.8% |
| Non-recurring operating charges | 66A | - | €41 | +€41 | |
| Gross operating margin | 9900 | €14,934 | €12,897 | -€2,038 | -13.6% |
| Operating profit (loss) | 9901 | -€1,258 | €1,193 | +€2,450 | |
| Financial income | 75/76B | €128 | €103 | -€25 | -19.5% |
| Recurring financial income | 75 | €128 | €103 | -€25 | -19.5% |
| Financial charges | 65/66B | €2,096 | €2,037 | -€59 | -2.8% |
| Recurring financial charges | 65 | €2,096 | €2,037 | -€59 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,226 | -€742 | +€2,484 | +77.0% |
| Profit (loss) for the period | 9904 | -€3,226 | -€742 | +€2,484 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,226 | -€742 | +€2,484 | +77.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.