WALLACE FOOD: 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
WALLACE FOOD
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6,612
2024 · €29,984-€23,372
Equity
€184,585
2024 · €177,973+€6,612
Cash
€67,608
2024 · €71,313-€3,705
Balance sheet total
€484,114
2024 · €488,897-€4,783
Largest movements
Assets
- Stocks and contracts +€28,704
up €28,704 (+86.6%), from €33,156 to €61,860
- Tangible fixed assets -€26,428
down €26,428 (-8.7%), from €303,934 to €277,506
of which Other tangible fixed assets: -€25,233
Equity and liabilities
- Current portion of long-term debt -€24,614
down €24,614 (-100%), from €24,614 to €0
- Trade debts +€16,627
up €16,627 (+12.3%), from €135,248 to €151,875
- Accrued charges and deferred income -€10,347
down €10,347 (-100%), from €10,347 to €0
- Tax, wage and social debts +€7,440
up €7,440 (+11.7%), from €63,493 to €70,933
of which Taxes: +€6,538
- Profit (loss) carried forward +€6,612
up €6,612 (+7.0%), from €94,973 to €101,585
Income statement
- Staff costs +€95,050
up €95,050 (+17.3%), from €548,774 to €643,824
- Gross operating margin +€77,659
up €77,659 (+11.5%), from €673,114 to €750,773
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
€29,984
Gross operating margin
+€77,659
Staff costs
-€95,050
Depreciation
-€6,284
Write-downs
+€187
Other operating charges
-€2,074
Financial income
-€824
Financial charges
-€1,525
Taxes
+€4,539
Result 2025
€6,612
raises the resultlowers the result
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
+€55,369
Investment
-€32,493
Financing
-€26,581
Cash 2024
€71,313
From operations (derived)
+€55,369
Net result for the year
+€6,612
Depreciation
+€58,427
Stocks and contracts
-€28,704
Receivables within one year
+€1,340
Deferred charges and accrued income
+€2,509
Trade debts
+€16,627
Tax, wage and social debts
+€7,440
Other debts
+€1,466
Accrued charges and deferred income
-€10,347
Investment (derived)
-€32,493
Investment in fixed assets (net)
-€32,493
Financing
-€26,581
Current portion of long-term debt
-€24,614
Short-term financial debts
-€1,967
Cash 2025
€67,608
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €488,897 | €484,114 | -€4,783 | -1.0% |
| Fixed assets | 21/28 | €311,909 | €285,976 | -€25,933 | -8.3% |
| Tangible fixed assets | 22/27 | €303,934 | €277,506 | -€26,428 | -8.7% |
| Furniture and vehicles | 24 | €43,180 | €42,787 | -€394 | -0.9% |
| Leasing and similar rights | 25 | €802 | €0 | -€802 | -100% |
| Other tangible fixed assets | 26 | €259,952 | €234,719 | -€25,233 | -9.7% |
| Financial fixed assets | 28 | €7,975 | €8,470 | +€495 | +6.2% |
| Current assets | 29/58 | €176,987 | €198,138 | +€21,150 | +12.0% |
| Stocks and contracts in progress | 3 | €33,156 | €61,860 | +€28,704 | +86.6% |
| Stocks | 30/36 | €33,156 | €61,860 | +€28,704 | +86.6% |
| Amounts receivable within one year | 40/41 | €50,554 | €49,215 | -€1,340 | -2.6% |
| Trade receivables | 40 | €11,627 | €5,613 | -€6,013 | -51.7% |
| Other amounts receivable | 41 | €38,928 | €43,601 | +€4,673 | +12.0% |
| Cash at bank and in hand | 54/58 | €71,313 | €67,608 | -€3,705 | -5.2% |
| Deferred charges and accrued income | 490/1 | €21,964 | €19,455 | -€2,509 | -11.4% |
| Total equity and liabilities | 10/49 | €488,897 | €484,114 | -€4,783 | -1.0% |
| Equity | 10/15 | €177,973 | €184,585 | +€6,612 | +3.7% |
| Contributions | 10/11 | €83,000 | €83,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,973 | €101,585 | +€6,612 | +7.0% |
| Amounts payable | 17/49 | €310,924 | €299,528 | -€11,395 | -3.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €300,576 | €299,528 | -€1,048 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €24,614 | €0 | -€24,614 | -100% |
| Financial debts | 43 | €3,525 | €1,558 | -€1,967 | -55.8% |
| Credit institutions | 430/8 | €37 | €443 | +€406 | +1,093% |
| Other loans | 439 | €3,488 | €1,114 | -€2,373 | -68.0% |
| Trade debts | 44 | €135,248 | €151,875 | +€16,627 | +12.3% |
| Suppliers | 440/4 | €135,248 | €151,875 | +€16,627 | +12.3% |
| Taxes, remuneration and social security | 45 | €63,493 | €70,933 | +€7,440 | +11.7% |
| Taxes | 450/3 | €17,903 | €24,441 | +€6,538 | +36.5% |
| Remuneration and social security | 454/9 | €45,590 | €46,492 | +€902 | +2.0% |
| Other amounts payable | 47/48 | €73,696 | €75,162 | +€1,466 | +2.0% |
| Accrued charges and deferred income | 492/3 | €10,347 | €0 | -€10,347 | -100% |
| Remuneration, social security and pensions | 62 | €548,774 | €643,824 | +€95,050 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,143 | €58,427 | +€6,284 | +12.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €187 | €0 | -€187 | -100% |
| Other operating charges | 640/8 | €13,184 | €15,257 | +€2,074 | +15.7% |
| Gross operating margin | 9900 | €673,114 | €750,773 | +€77,659 | +11.5% |
| Operating profit (loss) | 9901 | €58,826 | €33,264 | -€25,562 | -43.5% |
| Financial income | 75/76B | €1,383 | €559 | -€824 | -59.5% |
| Recurring financial income | 75 | €1,383 | €559 | -€824 | -59.5% |
| Financial charges | 65/66B | €21,824 | €23,349 | +€1,525 | +7.0% |
| Recurring financial charges | 65 | €21,824 | €23,349 | +€1,525 | +7.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €38,385 | €10,475 | -€27,911 | -72.7% |
| Income taxes | 67/77 | €8,402 | €3,863 | -€4,539 | -54.0% |
| Profit (loss) for the period | 9904 | €29,984 | €6,612 | -€23,372 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,984 | €6,612 | -€23,372 | -77.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.