GUY HEREMANS: what changed
What changed
GUY HEREMANS
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€62,586
2024 · €54,540+€8,045
Equity
€243,604
2024 · €181,019+€62,586
Cash
€230,460
2024 · €178,050+€52,411
Balance sheet total
€420,767
2024 · €357,058+€63,709
Largest movements
Assets
- Cash +€52,411
up €52,411 (+29.4%), from €178,050 to €230,460
mainly Net result for the year (+€62,586) and Depreciation (+€47,386)
- Tangible fixed assets +€13,180
up €13,180 (+8.4%), from €156,745 to €169,925
of which Furniture and vehicles: +€23,676
Equity and liabilities
- Reserves +€62,586
up €62,586 (+34.6%), from €181,019 to €243,604
- Other debts -€11,564
down €11,564 (-12.8%), from €90,339 to €78,776
- Current portion of long-term debt +€10,135
up €10,135 (+55.1%), from €18,386 to €28,521
- Tax, wage and social debts +€6,520
up €6,520 (+80.0%), from €8,154 to €14,675
of which Taxes: +€6,335
Income statement
- Gross operating margin +€26,610
up €26,610 (+16.0%), from €166,828 to €193,438
- Taxes +€8,316
up €8,316 (+38.3%), from €21,721 to €30,037
- Financial charges +€4,389
up €4,389 (+108%), from €4,049 to €8,437
- Depreciation +€4,265
up €4,265 (+9.9%), from €43,121 to €47,386
- Staff costs +€2,567
up €2,567 (+6.2%), from €41,329 to €43,897
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
€54,540
Gross operating margin
+€26,610
Staff costs
-€2,567
Depreciation
-€4,265
Other operating charges
+€203
Financial income
+€769
Financial charges
-€4,389
Taxes
-€8,316
Result 2025
€62,586
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
+€104,628
Investment
-€60,566
Financing
+€8,348
Cash 2024
€178,050
From operations (derived)
+€104,628
Net result for the year
+€62,586
Depreciation
+€47,386
Stocks and contracts
+€620
Receivables within one year
+€1,755
Deferred charges and accrued income
-€493
Trade debts
-€2,182
Tax, wage and social debts
+€6,520
Other debts
-€11,564
Investment (derived)
-€60,566
Investment in fixed assets (net)
-€60,566
Financing
+€8,348
Debts after one year
-€1,787
Current portion of long-term debt
+€10,135
Cash 2025
€230,460
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €357,058 | €420,767 | +€63,709 | +17.8% |
| Fixed assets | 21/28 | €157,525 | €170,705 | +€13,180 | +8.4% |
| Tangible fixed assets | 22/27 | €156,745 | €169,925 | +€13,180 | +8.4% |
| Land and buildings | 22 | €62,365 | €53,402 | -€8,963 | -14.4% |
| Plant, machinery and equipment | 23 | €19,958 | €18,426 | -€1,532 | -7.7% |
| Furniture and vehicles | 24 | €74,422 | €98,098 | +€23,676 | +31.8% |
| Financial fixed assets | 28 | €780 | €780 | = | 0.0% |
| Current assets | 29/58 | €199,533 | €250,062 | +€50,528 | +25.3% |
| Stocks and contracts in progress | 3 | €7,118 | €6,498 | -€620 | -8.7% |
| Stocks | 30/36 | €7,118 | €6,498 | -€620 | -8.7% |
| Amounts receivable within one year | 40/41 | €12,025 | €10,270 | -€1,755 | -14.6% |
| Trade receivables | 40 | €8,071 | €8,589 | +€518 | +6.4% |
| Other amounts receivable | 41 | €3,954 | €1,681 | -€2,274 | -57.5% |
| Cash at bank and in hand | 54/58 | €178,050 | €230,460 | +€52,411 | +29.4% |
| Deferred charges and accrued income | 490/1 | €2,340 | €2,834 | +€493 | +21.1% |
| Total equity and liabilities | 10/49 | €357,058 | €420,767 | +€63,709 | +17.8% |
| Equity | 10/15 | €181,019 | €243,604 | +€62,586 | +34.6% |
| Reserves | 13 | €181,019 | €243,604 | +€62,586 | +34.6% |
| Distributable reserves | 133 | €181,019 | €243,604 | +€62,586 | +34.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €176,040 | €177,162 | +€1,123 | +0.6% |
| Amounts payable after more than one year | 17 | €43,753 | €41,966 | -€1,787 | -4.1% |
| Financial debts | 170/4 | €43,753 | €41,966 | -€1,787 | -4.1% |
| Amounts payable within one year | 42/48 | €132,287 | €135,197 | +€2,910 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €18,386 | €28,521 | +€10,135 | +55.1% |
| Trade debts | 44 | €15,408 | €13,226 | -€2,182 | -14.2% |
| Suppliers | 440/4 | €15,408 | €13,226 | -€2,182 | -14.2% |
| Taxes, remuneration and social security | 45 | €8,154 | €14,675 | +€6,520 | +80.0% |
| Taxes | 450/3 | €2,603 | €8,938 | +€6,335 | +243% |
| Remuneration and social security | 454/9 | €5,551 | €5,736 | +€186 | +3.3% |
| Other amounts payable | 47/48 | €90,339 | €78,776 | -€11,564 | -12.8% |
| Remuneration, social security and pensions | 62 | €41,329 | €43,897 | +€2,567 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,121 | €47,386 | +€4,265 | +9.9% |
| Other operating charges | 640/8 | €2,491 | €2,289 | -€203 | -8.1% |
| Non-recurring operating charges | 66A | €0 | €0 | -€0 | -100% |
| Gross operating margin | 9900 | €166,828 | €193,438 | +€26,610 | +16.0% |
| Operating profit (loss) | 9901 | €79,886 | €99,867 | +€19,981 | +25.0% |
| Financial income | 75/76B | €424 | €1,193 | +€769 | +181% |
| Recurring financial income | 75 | €424 | €1,193 | +€769 | +181% |
| Financial charges | 65/66B | €4,049 | €8,437 | +€4,389 | +108% |
| Recurring financial charges | 65 | €4,049 | €8,437 | +€4,389 | +108% |
| Profit (loss) for the period before taxes | 9903 | €76,262 | €92,623 | +€16,361 | +21.5% |
| Income taxes | 67/77 | €21,721 | €30,037 | +€8,316 | +38.3% |
| Profit (loss) for the period | 9904 | €54,540 | €62,586 | +€8,045 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,540 | €62,586 | +€8,045 | +14.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.