9 RESTAURANT: 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.
9 RESTAURANT
Largest movements
- Cash +€27,487
up €27,487 (+124%), from €22,087 to €49,574
mainly Receivables within one year (+€19,746) and Depreciation (+€15,031)
- Receivables within one year -€19,746
down €19,746 (-68.2%), from €28,933 to €9,187
of which Other amounts receivable: -€17,674
- Tangible fixed assets -€14,772
down €14,772 (-26.9%), from €54,952 to €40,180
of which Furniture and vehicles: -€13,212
- Stocks and contracts +€3,030
up €3,030 (+41.8%), from €7,255 to €10,285
- Reserves +€11,110
up €11,110 (+15.4%), from €72,274 to €83,384
- Debts after one year -€9,724
down €9,724 (-91.7%), from €10,598 to €874
- Trade debts -€5,408
down €5,408 (-45.3%), from €11,932 to €6,524
- Tax, wage and social debts +€3,483
up €3,483 (+102%), from €3,413 to €6,895
of which Remuneration and social security: +€2,798
- Current portion of long-term debt -€2,932
down €2,932 (-23.2%), from €12,656 to €9,724
- Gross operating margin +€42,177
up €42,177 (+165%), from €25,613 to €67,790
- Staff costs +€12,457
up €12,457 (+68.7%), from €18,127 to €30,584
- Depreciation +€6,914
up €6,914 (+85.2%), from €8,116 to €15,031
- Taxes +€6,046
up €6,046 (+1,564%), from €387 to €6,433
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €231,578 | €227,971 | -€3,607 | -1.6% |
| Fixed assets | 21/28 | €55,231 | €40,200 | -€15,031 | -27.2% |
| Intangible fixed assets | 21 | €259 | - | -€259 | |
| Tangible fixed assets | 22/27 | €54,952 | €40,180 | -€14,772 | -26.9% |
| Plant, machinery and equipment | 23 | €4,107 | €2,547 | -€1,560 | -38.0% |
| Furniture and vehicles | 24 | €50,845 | €37,633 | -€13,212 | -26.0% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €176,347 | €187,771 | +€11,424 | +6.5% |
| Stocks and contracts in progress | 3 | €7,255 | €10,285 | +€3,030 | +41.8% |
| Stocks | 30/36 | €7,255 | €10,285 | +€3,030 | +41.8% |
| Amounts receivable within one year | 40/41 | €28,933 | €9,187 | -€19,746 | -68.2% |
| Trade receivables | 40 | €2,163 | €90 | -€2,073 | -95.8% |
| Other amounts receivable | 41 | €26,771 | €9,097 | -€17,674 | -66.0% |
| Current investments | 50/53 | €117,567 | €117,567 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,087 | €49,574 | +€27,487 | +124% |
| Deferred charges and accrued income | 490/1 | €505 | €1,157 | +€653 | +129% |
| Total equity and liabilities | 10/49 | €231,578 | €227,971 | -€3,607 | -1.6% |
| Equity | 10/15 | €177,612 | €188,732 | +€11,120 | +6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,274 | €83,384 | +€11,110 | +15.4% |
| Distributable reserves | 133 | €72,274 | €83,384 | +€11,110 | +15.4% |
| Profit (loss) carried forward | 14 | €86,738 | €86,748 | +€10 | 0.0% |
| Amounts payable | 17/49 | €53,966 | €39,238 | -€14,728 | -27.3% |
| Amounts payable after more than one year | 17 | €10,598 | €874 | -€9,724 | -91.7% |
| Financial debts | 170/4 | €10,598 | €874 | -€9,724 | -91.7% |
| Amounts payable within one year | 42/48 | €43,367 | €38,364 | -€5,003 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €12,656 | €9,724 | -€2,932 | -23.2% |
| Trade debts | 44 | €11,932 | €6,524 | -€5,408 | -45.3% |
| Suppliers | 440/4 | €11,932 | €6,524 | -€5,408 | -45.3% |
| Taxes, remuneration and social security | 45 | €3,413 | €6,895 | +€3,483 | +102% |
| Taxes | 450/3 | €3,000 | €3,685 | +€685 | +22.8% |
| Remuneration and social security | 454/9 | €412 | €3,210 | +€2,798 | +678% |
| Other amounts payable | 47/48 | €15,367 | €15,220 | -€146 | -1.0% |
| Remuneration, social security and pensions | 62 | €18,127 | €30,584 | +€12,457 | +68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,116 | €15,031 | +€6,914 | +85.2% |
| Other operating charges | 640/8 | €2,802 | €2,637 | -€165 | -5.9% |
| Gross operating margin | 9900 | €25,613 | €67,790 | +€42,177 | +165% |
| Operating profit (loss) | 9901 | -€3,432 | €19,538 | +€22,970 | |
| Financial income | 75/76B | €1 | €4 | +€4 | +469% |
| Recurring financial income | 75 | €1 | €4 | +€4 | +469% |
| Financial charges | 65/66B | €2,085 | €1,989 | -€96 | -4.6% |
| Recurring financial charges | 65 | €2,085 | €1,989 | -€96 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,516 | €17,553 | +€23,070 | |
| Income taxes | 67/77 | €387 | €6,433 | +€6,046 | +1,564% |
| Profit (loss) for the period | 9904 | -€5,903 | €11,120 | +€17,023 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,903 | €11,120 | +€17,023 |
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 21 October 2026 via checked.be.