AMEN 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.
AMEN RESTAURANT
Largest movements
- Tangible fixed assets -€53,810
down €53,810 (-23.0%), from €234,128 to €180,318
of which Plant, machinery and equipment: -€49,190
- Cash -€23,671
down €23,671 (-58.9%), from €40,214 to €16,543
mainly Debts after one year (-€44,915) and Tax, wage and social debts (-€16,697)
- Deferred charges and accrued income +€8,657
up €8,657 (+236%), from €3,674 to €12,332
- Debts after one year -€44,915
down €44,915 (-8.2%), from €546,871 to €501,956
of which Financial debts: -€34,915
- Tax, wage and social debts -€16,697
down €16,697 (-33.6%), from €49,733 to €33,036
of which Remuneration and social security: -€9,183
- Profit (loss) carried forward -€9,013
down €9,013 (-2.2%), from -€411,871 to -€420,884
- Accrued charges and deferred income +€4,614
new in 2025: €4,614
- Investment grants -€4,487
down €4,487 (-50.0%), from €8,973 to €4,487
- Gross operating margin -€7,201
down €7,201 (-2.2%), from €333,537 to €326,336
- Staff costs +€6,554
up €6,554 (+2.5%), from €266,286 to €272,840
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 | €306,550 | €234,797 | -€71,753 | -23.4% |
| Fixed assets | 21/28 | €234,178 | €180,368 | -€53,810 | -23.0% |
| Tangible fixed assets | 22/27 | €234,128 | €180,318 | -€53,810 | -23.0% |
| Plant, machinery and equipment | 23 | €215,607 | €166,418 | -€49,190 | -22.8% |
| Furniture and vehicles | 24 | €18,521 | €13,900 | -€4,621 | -24.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €72,372 | €54,430 | -€17,942 | -24.8% |
| Stocks and contracts in progress | 3 | €26,000 | €25,500 | -€500 | -1.9% |
| Stocks | 30/36 | €26,000 | €25,500 | -€500 | -1.9% |
| Amounts receivable within one year | 40/41 | €2,484 | €55 | -€2,429 | -97.8% |
| Trade receivables | 40 | €2,484 | €55 | -€2,429 | -97.8% |
| Cash at bank and in hand | 54/58 | €40,214 | €16,543 | -€23,671 | -58.9% |
| Deferred charges and accrued income | 490/1 | €3,674 | €12,332 | +€8,657 | +236% |
| Total equity and liabilities | 10/49 | €306,550 | €234,797 | -€71,753 | -23.4% |
| Equity | 10/15 | -€362,898 | -€376,397 | -€13,499 | -3.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€411,871 | -€420,884 | -€9,013 | -2.2% |
| Investment grants | 15 | €8,973 | €4,487 | -€4,487 | -50.0% |
| Amounts payable | 17/49 | €669,448 | €611,194 | -€58,254 | -8.7% |
| Amounts payable after more than one year | 17 | €546,871 | €501,956 | -€44,915 | -8.2% |
| Financial debts | 170/4 | €61,654 | €26,739 | -€34,915 | -56.6% |
| Other amounts payable | 178/9 | €485,217 | €475,217 | -€10,000 | -2.1% |
| Amounts payable within one year | 42/48 | €122,577 | €104,624 | -€17,953 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €34,091 | €34,915 | +€824 | +2.4% |
| Trade debts | 44 | €38,646 | €36,623 | -€2,023 | -5.2% |
| Suppliers | 440/4 | €38,646 | €36,623 | -€2,023 | -5.2% |
| Taxes, remuneration and social security | 45 | €49,733 | €33,036 | -€16,697 | -33.6% |
| Taxes | 450/3 | €15,935 | €8,421 | -€7,514 | -47.2% |
| Remuneration and social security | 454/9 | €33,798 | €24,616 | -€9,183 | -27.2% |
| Other amounts payable | 47/48 | €107 | €50 | -€57 | -53.1% |
| Accrued charges and deferred income | 492/3 | - | €4,614 | +€4,614 | |
| Remuneration, social security and pensions | 62 | €266,286 | €272,840 | +€6,554 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,510 | €56,649 | +€139 | +0.2% |
| Other operating charges | 640/8 | €3,574 | €582 | -€2,993 | -83.7% |
| Gross operating margin | 9900 | €333,537 | €326,336 | -€7,201 | -2.2% |
| Operating profit (loss) | 9901 | €7,166 | -€3,735 | -€10,901 | |
| Financial income | 75/76B | €4,487 | €4,487 | = | 0.0% |
| Recurring financial income | 75 | €4,487 | €4,487 | = | 0.0% |
| Financial charges | 65/66B | €11,261 | €9,764 | -€1,497 | -13.3% |
| Recurring financial charges | 65 | €11,261 | €9,764 | -€1,497 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €391 | -€9,013 | -€9,404 | |
| Profit (loss) for the period | 9904 | €391 | -€9,013 | -€9,404 | |
| Profit (loss) for the period to be appropriated | 9905 | €391 | -€9,013 | -€9,404 |
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 26 October 2026 via checked.be.