ALFA 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.
ALFA RESTAURATION
Largest movements
- Cash +€7,406
up €7,406 (+65.7%), from €11,272 to €18,678
mainly Net result for the year (+€7,708) and Depreciation (+€2,970)
- Tangible fixed assets -€2,970
down €2,970 (-15.8%), from €18,744 to €15,774
of which Other tangible fixed assets: -€2,652
- Receivables within one year -€2,799
down €2,799 (-16.1%), from €17,426 to €14,627
- Stocks and contracts -€701
down €701 (-12.9%), from €5,429 to €4,728
- Profit (loss) carried forward +€7,708
up €7,708 (+61.9%), from €12,443 to €20,151
- Current portion of long-term debt -€2,559
down €2,559 (-50.0%), from €5,115 to €2,556
- Debts after one year -€2,557
no longer reported in 2025 (was €2,557)
- Tax, wage and social debts -€1,036
no longer reported in 2025 (was €1,036)
of which Remuneration and social security: -€854
- Trade debts -€620
no longer reported in 2025 (was €620)
- Turnover -€13,976
down €13,976 (-16.1%), from €86,721 to €72,745
- Gross operating margin -€11,826
down €11,826 (-46.6%), from €25,363 to €13,537
- Depreciation -€10,067
down €10,067 (-77.2%), from €13,037 to €2,970
- Taxes -€4,414
down €4,414 (-99.8%), from €4,421 to €7
- Purchases and services -€2,476
down €2,476 (-3.9%), from €63,384 to €60,908
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 | €53,121 | €54,057 | +€936 | +1.8% |
| Fixed assets | 21/28 | €18,994 | €16,024 | -€2,970 | -15.6% |
| Tangible fixed assets | 22/27 | €18,744 | €15,774 | -€2,970 | -15.8% |
| Furniture and vehicles | 24 | €1,019 | €701 | -€318 | -31.2% |
| Other tangible fixed assets | 26 | €17,725 | €15,073 | -€2,652 | -15.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €34,127 | €38,033 | +€3,906 | +11.4% |
| Stocks and contracts in progress | 3 | €5,429 | €4,728 | -€701 | -12.9% |
| Stocks | 30/36 | €5,429 | €4,728 | -€701 | -12.9% |
| Amounts receivable within one year | 40/41 | €17,426 | €14,627 | -€2,799 | -16.1% |
| Other amounts receivable | 41 | €17,426 | €14,627 | -€2,799 | -16.1% |
| Cash at bank and in hand | 54/58 | €11,272 | €18,678 | +€7,406 | +65.7% |
| Total equity and liabilities | 10/49 | €53,121 | €54,057 | +€936 | +1.8% |
| Equity | 10/15 | €43,793 | €51,501 | +€7,708 | +17.6% |
| Contributions | 10/11 | €31,350 | €31,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,443 | €20,151 | +€7,708 | +61.9% |
| Amounts payable | 17/49 | €9,328 | €2,556 | -€6,772 | -72.6% |
| Amounts payable after more than one year | 17 | €2,557 | - | -€2,557 | |
| Financial debts | 170/4 | €2,557 | - | -€2,557 | |
| Amounts payable within one year | 42/48 | €6,771 | €2,556 | -€4,215 | -62.3% |
| Current portion of amounts payable after more than one year | 42 | €5,115 | €2,556 | -€2,559 | -50.0% |
| Trade debts | 44 | €620 | - | -€620 | |
| Suppliers | 440/4 | €620 | - | -€620 | |
| Taxes, remuneration and social security | 45 | €1,036 | - | -€1,036 | |
| Taxes | 450/3 | €182 | - | -€182 | |
| Remuneration and social security | 454/9 | €854 | - | -€854 | |
| Turnover | 70 | €86,721 | €72,745 | -€13,976 | -16.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €63,384 | €60,908 | -€2,476 | -3.9% |
| Remuneration, social security and pensions | 62 | €3,196 | €2,445 | -€751 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,037 | €2,970 | -€10,067 | -77.2% |
| Other operating charges | 640/8 | €407 | €611 | +€204 | +50.1% |
| Gross operating margin | 9900 | €25,363 | €13,537 | -€11,826 | -46.6% |
| Operating profit (loss) | 9901 | €8,723 | €7,511 | -€1,212 | -13.9% |
| Financial income | 75/76B | €836 | €1,030 | +€194 | +23.2% |
| Recurring financial income | 75 | €836 | €1,030 | +€194 | +23.2% |
| Financial charges | 65/66B | €344 | €826 | +€482 | +140% |
| Recurring financial charges | 65 | €344 | €826 | +€482 | +140% |
| Profit (loss) for the period before taxes | 9903 | €9,215 | €7,715 | -€1,500 | -16.3% |
| Income taxes | 67/77 | €4,421 | €7 | -€4,414 | -99.8% |
| Profit (loss) for the period | 9904 | €4,794 | €7,708 | +€2,914 | +60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,794 | €7,708 | +€2,914 | +60.8% |
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 17 October 2026 via checked.be.