AB 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.
What changed
AB RESTAURATION
NACE 56.220, Contract catering and other food service activities
financial year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€78,385
2025 · €198,880-€120,495
Equity
€1.5m
2025 · €1.5m+€71,415
Cash
-
not filed
Balance sheet total
€10.8m
2025 · €7.5m+€3.3m
Largest movements
Assets
- Receivables within one year +€2.4m
up €2.4m (+53.1%), from €4.5m to €6.9m
of which Trade receivables: +€2.4m
- Intangible fixed assets +€1.0m
up €1.0m (+47.3%), from €2.1m to €3.1m
- Tangible fixed assets -€292,800
down €292,800 (-70.8%), from €413,482 to €120,682
of which Assets under construction and advance payments: -€271,722
- Deferred charges and accrued income +€224,318
up €224,318 (+49.4%), from €454,498 to €678,816
Equity and liabilities
- Short-term financial debts +€2.5m
up €2.5m (+36285000.0%), from €7 to €2.5m
of which Other loans: +€2.5m
- Trade debts +€953,866
up €953,866 (+17.7%), from €5.4m to €6.3m
- Other debts -€345,858
no longer reported in 2026 (was €345,858)
- Tax, wage and social debts +€117,624
up €117,624 (+40.2%), from €292,526 to €410,150
of which Taxes: +€112,920
Income statement
- Turnover +€4.7m
up €4.7m (+16.4%), from €28.6m to €33.3m
- Goods and materials +€4.3m
up €4.3m (+17.8%), from €24.2m to €28.6m
of which Purchases: +€4.3m
- Depreciation +€361,014
up €361,014 (+96.1%), from €375,834 to €736,848
From the 2025 result to the 2026 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 2025
€198,880
Turnover
+€4.7m
Other operating income
-€23,444
Goods and materials
-€4.3m
Services and other goods
-€140,308
Staff costs
-€105,114
Depreciation
-€361,014
Write-downs
+€78,074
Other operating charges
+€14,302
Other operating items
-€1,048
Financial income
+€10,280
Financial charges
-€20,529
Taxes
+€40,914
Result 2026
€78,385
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,535,034 | €10,848,354 | +€3.3m | +44.0% |
| Fixed assets | 21/28 | €2,553,134 | €3,264,058 | +€710,924 | +27.8% |
| Intangible fixed assets | 21 | €2,121,953 | €3,125,077 | +€1.0m | +47.3% |
| Tangible fixed assets | 22/27 | €413,482 | €120,682 | -€292,800 | -70.8% |
| Land and buildings | 22 | €1,497 | €1,384 | -€113 | -7.5% |
| Plant, machinery and equipment | 23 | €80,029 | €86,698 | +€6,669 | +8.3% |
| Furniture and vehicles | 24 | €9,349 | €11,319 | +€1,970 | +21.1% |
| Other tangible fixed assets | 26 | €50,885 | €21,281 | -€29,604 | -58.2% |
| Assets under construction and advance payments | 27 | €271,722 | - | -€271,722 | |
| Financial fixed assets | 28 | €17,699 | €18,299 | +€600 | +3.4% |
| Other financial fixed assets | 284/8 | €17,699 | €18,299 | +€600 | +3.4% |
| Amounts receivable and cash guarantees | 285/8 | €17,699 | €18,299 | +€600 | +3.4% |
| Current assets | 29/58 | €4,981,900 | €7,584,296 | +€2.6m | +52.2% |
| Stocks and contracts in progress | 3 | €31,536 | €22,128 | -€9,408 | -29.8% |
| Stocks | 30/36 | €31,536 | €22,128 | -€9,408 | -29.8% |
| Goods purchased for resale | 34 | €31,536 | €22,128 | -€9,408 | -29.8% |
| Amounts receivable within one year | 40/41 | €4,495,866 | €6,883,352 | +€2.4m | +53.1% |
| Trade receivables | 40 | €4,476,774 | €6,863,523 | +€2.4m | +53.3% |
| Other amounts receivable | 41 | €19,092 | €19,829 | +€737 | +3.9% |
| Deferred charges and accrued income | 490/1 | €454,498 | €678,816 | +€224,318 | +49.4% |
| Total equity and liabilities | 10/49 | €7,535,034 | €10,848,354 | +€3.3m | +44.0% |
| Equity | 10/15 | €1,465,676 | €1,537,091 | +€71,415 | +4.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €67,700 | €67,700 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,303,721 | €1,303,721 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,770 | €6,770 | = | 0.0% |
| Legal reserve | 130 | €6,770 | €6,770 | = | 0.0% |
| Distributable reserves | 133 | €1,296,951 | €1,296,951 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,606 | €149,991 | +€78,385 | +109.5% |
| Investment grants | 15 | €28,849 | €21,879 | -€6,970 | -24.2% |
| Amounts payable | 17/49 | €6,069,358 | €9,311,263 | +€3.2m | +53.4% |
| Amounts payable after more than one year | 17 | €14,652 | - | -€14,652 | |
| Financial debts | 170/4 | €14,652 | - | -€14,652 | |
| Credit institutions | 173 | €14,652 | - | -€14,652 | |
| Amounts payable within one year | 42/48 | €6,054,706 | €9,299,999 | +€3.2m | +53.6% |
| Current portion of amounts payable after more than one year | 42 | €34,941 | €14,652 | -€20,289 | -58.1% |
| Financial debts | 43 | €7 | €2,539,957 | +€2.5m | +36285000.0% |
| Credit institutions | 430/8 | €7 | - | -€7 | |
| Other loans | 439 | - | €2,539,957 | +€2.5m | |
| Trade debts | 44 | €5,381,374 | €6,335,240 | +€953,866 | +17.7% |
| Suppliers | 440/4 | €5,381,374 | €6,335,240 | +€953,866 | +17.7% |
| Taxes, remuneration and social security | 45 | €292,526 | €410,150 | +€117,624 | +40.2% |
| Taxes | 450/3 | €115,638 | €228,558 | +€112,920 | +97.6% |
| Remuneration and social security | 454/9 | €176,888 | €181,592 | +€4,704 | +2.7% |
| Other amounts payable | 47/48 | €345,858 | - | -€345,858 | |
| Accrued charges and deferred income | 492/3 | - | €11,264 | +€11,264 | |
| Operating income | 70/76A | €28,753,629 | €33,436,132 | +€4.7m | +16.3% |
| Turnover | 70 | €28,622,225 | €33,328,172 | +€4.7m | +16.4% |
| Other operating income | 74 | €131,404 | €107,960 | -€23,444 | -17.8% |
| Operating charges | 60/66A | €28,432,698 | €33,266,361 | +€4.8m | +17.0% |
| Goods for resale, raw materials and consumables | 60 | €24,232,069 | €28,550,624 | +€4.3m | +17.8% |
| Purchases | 600/8 | €24,232,351 | €28,541,216 | +€4.3m | +17.8% |
| Change in stocks: decrease (increase) | 609 | -€282 | €9,408 | +€9,690 | |
| Services and other goods | 61 | €1,541,911 | €1,682,219 | +€140,308 | +9.1% |
| Remuneration, social security and pensions | 62 | €2,227,927 | €2,333,041 | +€105,114 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375,834 | €736,848 | +€361,014 | +96.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €39,037 | -€39,037 | -€78,074 | |
| Other operating charges | 640/8 | €15,920 | €1,618 | -€14,302 | -89.8% |
| Non-recurring operating charges | 66A | - | €1,048 | +€1,048 | |
| Operating profit (loss) | 9901 | €320,931 | €169,771 | -€151,160 | -47.1% |
| Financial income | 75/76B | €7,703 | €17,983 | +€10,280 | +133.5% |
| Recurring financial income | 75 | €7,703 | €7,052 | -€651 | -8.5% |
| Other financial income | 752/9 | €7,703 | €7,052 | -€651 | -8.5% |
| Non-recurring financial income | 76B | - | €10,931 | +€10,931 | |
| Financial charges | 65/66B | €63,832 | €84,361 | +€20,529 | +32.2% |
| Recurring financial charges | 65 | €63,832 | €84,361 | +€20,529 | +32.2% |
| Debt charges | 650 | €62,609 | €82,926 | +€20,317 | +32.5% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €617 | €303 | -€314 | -50.9% |
| Other financial charges | 652/9 | €606 | €1,132 | +€526 | +86.8% |
| Profit (loss) for the period before taxes | 9903 | €264,802 | €103,393 | -€161,409 | -61.0% |
| Income taxes | 67/77 | €65,922 | €25,008 | -€40,914 | -62.1% |
| Taxes | 670/3 | €65,922 | €32,439 | -€33,483 | -50.8% |
| Tax adjustments and reversals of tax provisions | 77 | - | €7,431 | +€7,431 | |
| Profit (loss) for the period | 9904 | €198,880 | €78,385 | -€120,495 | -60.6% |
| Transfer from tax-exempt reserves | 789 | €346,400 | - | -€346,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €545,280 | €78,385 | -€466,895 | -85.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.