WANNES RAPS: what changed
What changed
WANNES RAPS
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€75,298
2024 · €78,791-€3,493
Equity
€532,800
2024 · €457,502+€75,298
Cash
€216,395
2024 · €532,873-€316,478
Balance sheet total
€741,249
2024 · €654,951+€86,298
Largest movements
Assets
- Current investments +€375,000
new in 2025: €375,000
- Cash -€316,478
down €316,478 (-59.4%), from €532,873 to €216,395
mainly Current investments (-€375,000) and Investment in fixed assets (net) (-€31,029)
- Financial fixed assets +€20,000
new in 2025: €20,000
- Receivables within one year +€15,093
up €15,093 (+214%), from €7,044 to €22,137
of which Other amounts receivable: +€12,824
- Tangible fixed assets -€9,591
down €9,591 (-10.1%), from €95,226 to €85,635
of which Land and buildings: -€10,531
Equity and liabilities
- Reserves +€75,298
up €75,298 (+21.9%), from €344,293 to €419,590
- Tax, wage and social debts +€8,560
up €8,560 (+18.4%), from €46,597 to €55,157
of which Remuneration and social security: +€8,389
Income statement
- Staff costs +€44,629
up €44,629 (+14.6%), from €304,859 to €349,487
- Gross operating margin +€36,190
up €36,190 (+7.9%), from €456,239 to €492,430
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
€78,791
Gross operating margin
+€36,190
Staff costs
-€44,629
Depreciation
+€126
Other operating charges
-€68
Financial income
+€2,995
Financial charges
-€164
Taxes
+€2,055
Result 2025
€75,298
raises the resultlowers the result
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
+€89,552
Investment
-€406,029
Financing
€0
Cash 2024
€532,873
From operations (derived)
+€89,552
Net result for the year
+€75,298
Depreciation
+€20,620
Stocks and contracts
-€7,329
Receivables within one year
-€15,093
Deferred charges and accrued income
+€5,056
Trade debts
-€5,052
Tax, wage and social debts
+€8,560
Smaller working-capital items
+€860
Accrued charges and deferred income
+€6,633
Investment (derived)
-€406,029
Investment in fixed assets (net)
-€31,029
Current investments
-€375,000
Cash 2025
€216,395
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €654,951 | €741,249 | +€86,298 | +13.2% |
| Fixed assets | 21/28 | €95,226 | €105,635 | +€10,409 | +10.9% |
| Tangible fixed assets | 22/27 | €95,226 | €85,635 | -€9,591 | -10.1% |
| Land and buildings | 22 | €73,792 | €63,261 | -€10,531 | -14.3% |
| Plant, machinery and equipment | 23 | €1,245 | €4,861 | +€3,615 | +290% |
| Furniture and vehicles | 24 | €20,189 | €17,514 | -€2,675 | -13.3% |
| Financial fixed assets | 28 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €559,725 | €635,614 | +€75,889 | +13.6% |
| Stocks and contracts in progress | 3 | €12,165 | €19,494 | +€7,329 | +60.2% |
| Stocks | 30/36 | €12,165 | €19,494 | +€7,329 | +60.2% |
| Amounts receivable within one year | 40/41 | €7,044 | €22,137 | +€15,093 | +214% |
| Trade receivables | 40 | €7,044 | €9,312 | +€2,269 | +32.2% |
| Other amounts receivable | 41 | €0 | €12,824 | +€12,824 | |
| Current investments | 50/53 | - | €375,000 | +€375,000 | |
| Cash at bank and in hand | 54/58 | €532,873 | €216,395 | -€316,478 | -59.4% |
| Deferred charges and accrued income | 490/1 | €7,643 | €2,588 | -€5,056 | -66.1% |
| Total equity and liabilities | 10/49 | €654,951 | €741,249 | +€86,298 | +13.2% |
| Equity | 10/15 | €457,502 | €532,800 | +€75,298 | +16.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €344,293 | €419,590 | +€75,298 | +21.9% |
| Distributable reserves | 133 | €344,293 | €419,590 | +€75,298 | +21.9% |
| Profit (loss) carried forward | 14 | €13,209 | €13,209 | = | 0.0% |
| Amounts payable | 17/49 | €197,449 | €208,449 | +€11,000 | +5.6% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €87,945 | €92,313 | +€4,367 | +5.0% |
| Trade debts | 44 | €16,675 | €11,623 | -€5,052 | -30.3% |
| Suppliers | 440/4 | €16,675 | €11,623 | -€5,052 | -30.3% |
| Advances received on contracts in progress | 46 | - | €121 | +€121 | |
| Taxes, remuneration and social security | 45 | €46,597 | €55,157 | +€8,560 | +18.4% |
| Taxes | 450/3 | €15,381 | €15,552 | +€171 | +1.1% |
| Remuneration and social security | 454/9 | €31,216 | €39,605 | +€8,389 | +26.9% |
| Other amounts payable | 47/48 | €24,673 | €25,411 | +€739 | +3.0% |
| Accrued charges and deferred income | 492/3 | €9,504 | €16,137 | +€6,633 | +69.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €304,859 | €349,487 | +€44,629 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,747 | €20,620 | -€126 | -0.6% |
| Other operating charges | 640/8 | €6,532 | €6,600 | +€68 | +1.0% |
| Gross operating margin | 9900 | €456,239 | €492,430 | +€36,190 | +7.9% |
| Operating profit (loss) | 9901 | €124,102 | €115,722 | -€8,380 | -6.8% |
| Financial income | 75/76B | €12 | €3,007 | +€2,995 | +25,151% |
| Recurring financial income | 75 | €12 | €3,007 | +€2,995 | +25,151% |
| Financial charges | 65/66B | €10,282 | €10,446 | +€164 | +1.6% |
| Recurring financial charges | 65 | €10,282 | €10,446 | +€164 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €113,832 | €108,284 | -€5,548 | -4.9% |
| Income taxes | 67/77 | €35,041 | €32,986 | -€2,055 | -5.9% |
| Profit (loss) for the period | 9904 | €78,791 | €75,298 | -€3,493 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €78,791 | €75,298 | -€3,493 | -4.4% |
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 7 November 2026 via checked.be.