A.S. Restauration: 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.
A.S. Restauration
Largest movements
- Cash +€114,770
up €114,770 (+146%), from €78,517 to €193,286
mainly Net result for the year (+€59,965) and Depreciation (+€39,020)
- Tangible fixed assets -€31,911
down €31,911 (-27.3%), from €116,752 to €84,841
of which Furniture and vehicles: -€32,281
- Profit (loss) carried forward +€59,965
up €59,965 (+54.9%), from €109,223 to €169,189
- Other debts +€31,893
up €31,893 (+1,119%), from €2,850 to €34,743
- Trade debts -€30,081
down €30,081 (-47.9%), from €62,779 to €32,698
- Tax, wage and social debts +€20,812
up €20,812 (+104%), from €19,981 to €40,793
of which Remuneration and social security: +€13,486
- Gross operating margin +€43,657
up €43,657 (+18.1%), from €240,930 to €284,588
- Staff costs +€37,078
up €37,078 (+31.9%), from €116,165 to €153,243
- Turnover +€29,918
up €29,918 (+5.0%), from €600,672 to €630,590
- Taxes +€17,463
up €17,463 (+234%), from €7,458 to €24,921
- Purchases and services -€15,729
down €15,729 (-4.3%), from €361,731 to €346,002
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €213,434 | €296,023 | +€82,588 | +38.7% |
| Fixed assets | 21/28 | €124,627 | €92,716 | -€31,911 | -25.6% |
| Tangible fixed assets | 22/27 | €116,752 | €84,841 | -€31,911 | -27.3% |
| Plant, machinery and equipment | 23 | €11,384 | €13,562 | +€2,178 | +19.1% |
| Furniture and vehicles | 24 | €95,393 | €63,112 | -€32,281 | -33.8% |
| Other tangible fixed assets | 26 | €9,975 | €8,167 | -€1,807 | -18.1% |
| Financial fixed assets | 28 | €7,875 | €7,875 | = | 0.0% |
| Current assets | 29/58 | €88,807 | €203,306 | +€114,499 | +129% |
| Amounts receivable within one year | 40/41 | €10,291 | €10,020 | -€270 | -2.6% |
| Other amounts receivable | 41 | €10,291 | €10,020 | -€270 | -2.6% |
| Cash at bank and in hand | 54/58 | €78,517 | €193,286 | +€114,770 | +146% |
| Total equity and liabilities | 10/49 | €213,434 | €296,023 | +€82,588 | +38.7% |
| Equity | 10/15 | €127,823 | €187,789 | +€59,965 | +46.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,223 | €169,189 | +€59,965 | +54.9% |
| Amounts payable | 17/49 | €85,611 | €108,234 | +€22,623 | +26.4% |
| Amounts payable within one year | 42/48 | €85,611 | €108,234 | +€22,623 | +26.4% |
| Trade debts | 44 | €62,779 | €32,698 | -€30,081 | -47.9% |
| Suppliers | 440/4 | €62,779 | €32,698 | -€30,081 | -47.9% |
| Taxes, remuneration and social security | 45 | €19,981 | €40,793 | +€20,812 | +104% |
| Taxes | 450/3 | €4,237 | €11,563 | +€7,325 | +173% |
| Remuneration and social security | 454/9 | €15,744 | €29,230 | +€13,486 | +85.7% |
| Other amounts payable | 47/48 | €2,850 | €34,743 | +€31,893 | +1,119% |
| Turnover | 70 | €600,672 | €630,590 | +€29,918 | +5.0% |
| Non-recurring operating income | 76A | €1,990 | - | -€1,990 | |
| Goods, raw materials, services and sundry goods | 60/61 | €361,731 | €346,002 | -€15,729 | -4.3% |
| Remuneration, social security and pensions | 62 | €116,165 | €153,243 | +€37,078 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,225 | €39,020 | +€11,795 | +43.3% |
| Other operating charges | 640/8 | €13,465 | €7,381 | -€6,084 | -45.2% |
| Gross operating margin | 9900 | €240,930 | €284,588 | +€43,657 | +18.1% |
| Operating profit (loss) | 9901 | €84,075 | €84,943 | +€868 | +1.0% |
| Financial charges | 65/66B | €59 | €57 | -€2 | -2.6% |
| Recurring financial charges | 65 | €59 | €57 | -€2 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €84,017 | €84,886 | +€870 | +1.0% |
| Income taxes | 67/77 | €7,458 | €24,921 | +€17,463 | +234% |
| Profit (loss) for the period | 9904 | €76,559 | €59,965 | -€16,594 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €76,559 | €59,965 | -€16,594 | -21.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.