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What changed?

Two fiscal 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

CHEZ MOUETTE

BE 0658.928.126
NACE 56.301, Cafés and bars
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4,420
2024 · -€5,181+€9,601
Equity
-€19,187
2024 · -€23,607+€4,420
Cash
€28,256
2024 · €17,138+€11,118
Balance sheet total
€437,619
2024 · €267,304+€170,315

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€81,991

    up €81,991 (+36.7%), from €223,706 to €305,697

    of which Plant, machinery and equipment: +€44,253

  • Intangible fixed assets +€36,975

    new in 2025: €36,975

  • Stocks and contracts +€20,014

    up €20,014 (+275.7%), from €7,258 to €27,273

  • Receivables within one year +€14,645

    up €14,645 (+78.6%), from €18,628 to €33,273

    of which Trade receivables: +€17,386

  • Cash +€11,118

    up €11,118 (+64.9%), from €17,138 to €28,256

    mainly Debts after one year (+€51,727) and Accrued charges and deferred income (+€45,802)

Equity and liabilities
  • Debts after one year +€51,727

    up €51,727 (+33.1%), from €156,100 to €207,827

  • Accrued charges and deferred income +€45,802

    up €45,802, from €0 to €45,802

  • Tax, wage and social debts +€40,295

    up €40,295 (+546.6%), from €7,371 to €47,666

    of which Remuneration and social security: +€37,529

  • Other debts +€34,622

    up €34,622 (+45.9%), from €75,393 to €110,015

  • Trade debts -€10,527

    down €10,527 (-42.5%), from €24,751 to €14,225

Income statement
  • Gross operating margin +€153,085

    up €153,085 (+102.9%), from €148,796 to €301,882

  • Staff costs +€131,362

    up €131,362 (+121.5%), from €108,130 to €239,493

  • Other operating charges +€4,741

    up €4,741 (+113.2%), from €4,188 to €8,929

  • Depreciation +€4,348

    up €4,348 (+12.1%), from €35,986 to €40,334

From the 2024 result to the 2025 result

effect on the 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 -€5,181
Gross operating margin +€153,085
Staff costs -€131,362
Depreciation -€4,348
Other operating charges -€4,741
Other operating items -€2,182
Financial income -€12
Financial charges -€1,002
Taxes +€163
Result 2025 €4,420

Cash bridge derived

cash 2024 to 2025

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 +€114,715
Investment -€159,300
Financing +€55,703
Cash 2024 €17,138
Net result for the year +€4,420
Depreciation +€40,334
Stocks and contracts -€20,014
Receivables within one year -€14,645
Deferred charges and accrued income -€5,572
Trade debts -€10,527
Tax, wage and social debts +€40,295
Other debts +€34,622
Accrued charges and deferred income +€45,802
Investment in fixed assets (net) -€159,300
Debts after one year +€51,727
Current portion of long-term debt +€3,977
Cash 2025 €28,256
Every line side by side 46 lines
Line Code 2024 2025 Change %
Total assets 20/58 €267,304 €437,619 +€170,315 +63.7%
Fixed assets 21/28 €223,881 €342,847 +€118,966 +53.1%
Intangible fixed assets 21 - €36,975 +€36,975
Tangible fixed assets 22/27 €223,706 €305,697 +€81,991 +36.7%
Land and buildings 22 €140,307 €177,905 +€37,598 +26.8%
Plant, machinery and equipment 23 €74,062 €118,315 +€44,253 +59.8%
Furniture and vehicles 24 €9,337 €9,476 +€139 +1.5%
Financial fixed assets 28 €175 €175 = 0.0%
Current assets 29/58 €43,423 €94,772 +€51,349 +118.3%
Stocks and contracts in progress 3 €7,258 €27,273 +€20,014 +275.7%
Stocks 30/36 €7,258 €27,273 +€20,014 +275.7%
Amounts receivable within one year 40/41 €18,628 €33,273 +€14,645 +78.6%
Trade receivables 40 €15,732 €33,118 +€17,386 +110.5%
Other amounts receivable 41 €2,896 €155 -€2,741 -94.6%
Cash at bank and in hand 54/58 €17,138 €28,256 +€11,118 +64.9%
Deferred charges and accrued income 490/1 €398 €5,970 +€5,572 +1398.4%
Total equity and liabilities 10/49 €267,304 €437,619 +€170,315 +63.7%
Equity 10/15 -€23,607 -€19,187 +€4,420 +18.7%
Contributions 10/11 €18,600 €18,600 = 0.0%
Profit (loss) carried forward 14 -€42,207 -€37,787 +€4,420 +10.5%
Amounts payable 17/49 €290,912 €456,807 +€165,895 +57.0%
Amounts payable after more than one year 17 €156,100 €207,827 +€51,727 +33.1%
Financial debts 170/4 €156,100 €207,827 +€51,727 +33.1%
Amounts payable within one year 42/48 €134,811 €203,178 +€68,367 +50.7%
Current portion of amounts payable after more than one year 42 €27,296 €31,272 +€3,977 +14.6%
Trade debts 44 €24,751 €14,225 -€10,527 -42.5%
Suppliers 440/4 €24,751 €14,225 -€10,527 -42.5%
Taxes, remuneration and social security 45 €7,371 €47,666 +€40,295 +546.6%
Taxes 450/3 €7 €2,772 +€2,765 +40193.0%
Remuneration and social security 454/9 €7,365 €44,894 +€37,529 +509.6%
Other amounts payable 47/48 €75,393 €110,015 +€34,622 +45.9%
Accrued charges and deferred income 492/3 €0 €45,802 +€45,802
Remuneration, social security and pensions 62 €108,130 €239,493 +€131,362 +121.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €35,986 €40,334 +€4,348 +12.1%
Other operating charges 640/8 €4,188 €8,929 +€4,741 +113.2%
Non-recurring operating charges 66A €266 €2,448 +€2,182 +819.3%
Gross operating margin 9900 €148,796 €301,882 +€153,085 +102.9%
Operating profit (loss) 9901 €226 €10,678 +€10,452 +4632.2%
Financial income 75/76B €15 €4 -€12 -76.2%
Recurring financial income 75 €15 €4 -€12 -76.2%
Financial charges 65/66B €5,114 €6,116 +€1,002 +19.6%
Recurring financial charges 65 €5,114 €6,116 +€1,002 +19.6%
Profit (loss) for the period before taxes 9903 -€4,874 €4,565 +€9,438
Income taxes 67/77 €308 €145 -€163 -52.9%
Profit (loss) for the period 9904 -€5,181 €4,420 +€9,601
Profit (loss) for the period to be appropriated 9905 -€5,181 €4,420 +€9,601

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.