NUTS 44: what changed
What changed
NUTS 44
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€10,209
2024 · €28,205-€38,415
Equity
€267,685
2024 · €277,894-€10,209
Cash
€8,580
2024 · €18,429-€9,849
Balance sheet total
€332,306
2024 · €356,938-€24,632
Largest movements
Assets
- Tangible fixed assets -€14,857
down €14,857 (-25.1%), from €59,197 to €44,340
of which Leasing and similar rights: -€39,668
- Cash -€9,849
down €9,849 (-53.4%), from €18,429 to €8,580
mainly Net result for the year (-€10,209) and Trade debts (-€9,501)
Equity and liabilities
- Profit (loss) carried forward -€10,209
down €10,209 (-6.3%), from €160,824 to €150,614
- Trade debts -€9,501
down €9,501 (-39.5%), from €24,032 to €14,530
- Debts after one year -€7,939
down €7,939 (-30.1%), from €26,376 to €18,437
Income statement
- Gross operating margin -€30,415
down €30,415 (-14.1%), from €216,131 to €185,716
- Taxes -€10,613
down €10,613 (-97.2%), from €10,923 to €310
- Depreciation +€7,630
up €7,630 (+106%), from €7,227 to €14,857
- Staff costs +€6,503
up €6,503 (+3.6%), from €178,733 to €185,236
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
€28,205
Gross operating margin
-€30,415
Staff costs
-€6,503
Depreciation
-€7,630
Other operating charges
-€1,548
Other operating items
+€50
Financial income
-€1,883
Financial charges
-€1,098
Taxes
+€10,613
Result 2025
-€10,209
raises the resultlowers the resultnot broken down further in the accounts
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
-€4,901
Investment
€0
Financing
-€4,948
Cash 2024
€18,429
From operations (derived)
-€4,901
Net result for the year
-€10,209
Depreciation
+€14,857
Stocks and contracts
-€285
Receivables within one year
-€156
Deferred charges and accrued income
+€367
Trade debts
-€9,501
Tax, wage and social debts
-€235
Accrued charges and deferred income
+€263
Financing
-€4,948
Debts after one year
-€7,939
Current portion of long-term debt
+€2,991
Cash 2025
€8,580
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €356,938 | €332,306 | -€24,632 | -6.9% |
| Fixed assets | 21/28 | €59,512 | €44,655 | -€14,857 | -25.0% |
| Tangible fixed assets | 22/27 | €59,197 | €44,340 | -€14,857 | -25.1% |
| Plant, machinery and equipment | 23 | €11,761 | €10,250 | -€1,511 | -12.9% |
| Furniture and vehicles | 24 | €7,768 | €5,338 | -€2,430 | -31.3% |
| Leasing and similar rights | 25 | €39,668 | - | -€39,668 | |
| Assets under construction and advance payments | 27 | - | €28,752 | +€28,752 | |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €297,426 | €287,651 | -€9,775 | -3.3% |
| Stocks and contracts in progress | 3 | €8,167 | €8,452 | +€285 | +3.5% |
| Stocks | 30/36 | €8,167 | €8,452 | +€285 | +3.5% |
| Amounts receivable within one year | 40/41 | €269,371 | €269,527 | +€156 | +0.1% |
| Trade receivables | 40 | €19,509 | €22,564 | +€3,055 | +15.7% |
| Other amounts receivable | 41 | €249,862 | €246,963 | -€2,899 | -1.2% |
| Cash at bank and in hand | 54/58 | €18,429 | €8,580 | -€9,849 | -53.4% |
| Deferred charges and accrued income | 490/1 | €1,459 | €1,092 | -€367 | -25.1% |
| Total equity and liabilities | 10/49 | €356,938 | €332,306 | -€24,632 | -6.9% |
| Equity | 10/15 | €277,894 | €267,685 | -€10,209 | -3.7% |
| Contributions | 10/11 | €15,073 | €15,073 | = | 0.0% |
| Reserves | 13 | €101,997 | €101,997 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,840 | €13,840 | = | 0.0% |
| Distributable reserves | 133 | €88,157 | €88,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,824 | €150,614 | -€10,209 | -6.3% |
| Amounts payable | 17/49 | €79,044 | €64,622 | -€14,423 | -18.2% |
| Amounts payable after more than one year | 17 | €26,376 | €18,437 | -€7,939 | -30.1% |
| Financial debts | 170/4 | €26,376 | €18,437 | -€7,939 | -30.1% |
| Amounts payable within one year | 42/48 | €52,668 | €45,922 | -€6,746 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €7,583 | €10,574 | +€2,991 | +39.4% |
| Trade debts | 44 | €24,032 | €14,530 | -€9,501 | -39.5% |
| Suppliers | 440/4 | €24,032 | €14,530 | -€9,501 | -39.5% |
| Taxes, remuneration and social security | 45 | €21,053 | €20,818 | -€235 | -1.1% |
| Taxes | 450/3 | €12,361 | €12,152 | -€210 | -1.7% |
| Remuneration and social security | 454/9 | €8,692 | €8,666 | -€26 | -0.3% |
| Accrued charges and deferred income | 492/3 | - | €263 | +€263 | |
| Non-recurring operating income | 76A | €2,210 | - | -€2,210 | |
| Remuneration, social security and pensions | 62 | €178,733 | €185,236 | +€6,503 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,227 | €14,857 | +€7,630 | +106% |
| Other operating charges | 640/8 | €5,013 | €6,561 | +€1,548 | +30.9% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €216,131 | €185,716 | -€30,415 | -14.1% |
| Operating profit (loss) | 9901 | €25,108 | -€20,938 | -€46,046 | |
| Financial income | 75/76B | €14,903 | €13,020 | -€1,883 | -12.6% |
| Recurring financial income | 75 | €14,903 | €13,020 | -€1,883 | -12.6% |
| Financial charges | 65/66B | €884 | €1,982 | +€1,098 | +124% |
| Recurring financial charges | 65 | €884 | €1,982 | +€1,098 | +124% |
| Profit (loss) for the period before taxes | 9903 | €39,128 | -€9,900 | -€49,027 | |
| Income taxes | 67/77 | €10,923 | €310 | -€10,613 | -97.2% |
| Profit (loss) for the period | 9904 | €28,205 | -€10,209 | -€38,415 | |
| Transfer to tax-exempt reserves | 689 | €13,840 | - | -€13,840 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,365 | -€10,209 | -€24,575 |
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 2 November 2026 via checked.be.