Atelier Groot Eiland: 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
Atelier Groot Eiland
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€23,906
2024 · €6,583+€17,322
Equity
€1.0m
2024 · €1.1m-€54,430
Cash
€217,877
2024 · €224,471-€6,594
Balance sheet total
€2.6m
2024 · €1.5m+€1.1m
Largest movements
Assets
- Receivables within one year +€1.3m
up €1.3m (+290%), from €435,837 to €1.7m
of which Other amounts receivable: +€1.1m
- Current investments -€148,465
down €148,465 (-42.3%), from €350,738 to €202,274
- Deferred charges and accrued income +€29,429
up €29,429 (+1,031%), from €2,853 to €32,282
Equity and liabilities
- Accrued charges and deferred income +€1.0m
up €1.0m (+3,417%), from €29,624 to €1.0m
- Debts within one year +€172,565
up €172,565 (+45.5%), from €379,514 to €552,079
of which Trade debts: +€89,265
- Investment grants -€78,336
down €78,336 (-32.4%), from €241,929 to €163,593
Income statement
- Gross operating margin +€214,476
up €214,476 (+7.9%), from €2.7m to €2.9m
- Staff costs +€177,694
up €177,694 (+6.8%), from €2.6m to €2.8m
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.
Result 2024
€6,583
Gross operating margin
+€214,476
Staff costs
-€177,694
Depreciation
-€14,213
Other operating charges
-€3,684
Other operating items
-€5,041
Financial income
+€3,491
Financial charges
-€12
Result 2025
€23,906
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€3,704
Investment
+€75,445
Financing
-€78,336
Cash 2024
€224,471
From operations (derived)
-€3,704
Net result for the year
+€23,906
Depreciation
+€91,124
Stocks and contracts
-€9,647
Receivables within one year
-€1.3m
Deferred charges and accrued income
-€29,429
Debts within one year
+€172,565
Accrued charges and deferred income
+€1.0m
Investment (derived)
+€75,445
Investment in fixed assets (net)
-€73,019
Current investments
+€148,465
Financing
-€78,336
Contributions, distributions and other
-€78,336
Cash 2025
€217,877
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,478,340 | €2,608,644 | +€1.1m | +76.5% |
| Fixed assets | 21/28 | €449,534 | €431,429 | -€18,105 | -4.0% |
| Tangible fixed assets | 22/27 | €404,185 | €386,080 | -€18,105 | -4.5% |
| Land and buildings | 22 | €186,463 | €176,517 | -€9,946 | -5.3% |
| Plant, machinery and equipment | 23 | €171,451 | €175,191 | +€3,740 | +2.2% |
| Furniture and vehicles | 24 | €46,271 | €34,371 | -€11,900 | -25.7% |
| Financial fixed assets | 28 | €45,349 | €45,349 | = | 0.0% |
| Current assets | 29/58 | €1,028,806 | €2,177,215 | +€1.1m | +112% |
| Stocks and contracts in progress | 3 | €14,907 | €24,554 | +€9,647 | +64.7% |
| Stocks | 30/36 | €14,907 | €24,554 | +€9,647 | +64.7% |
| Amounts receivable within one year | 40/41 | €435,837 | €1,700,229 | +€1.3m | +290% |
| Trade receivables | 40 | €101,984 | €283,054 | +€181,070 | +178% |
| Other amounts receivable | 41 | €333,852 | €1,417,174 | +€1.1m | +324% |
| Current investments | 50/53 | €350,738 | €202,274 | -€148,465 | -42.3% |
| Cash at bank and in hand | 54/58 | €224,471 | €217,877 | -€6,594 | -2.9% |
| Deferred charges and accrued income | 490/1 | €2,853 | €32,282 | +€29,429 | +1,031% |
| Total equity and liabilities | 10/49 | €1,478,340 | €2,608,644 | +€1.1m | +76.5% |
| Equity | 10/15 | €1,069,202 | €1,014,772 | -€54,430 | -5.1% |
| Reserves | 13 | €687,231 | €687,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,043 | €163,948 | +€23,906 | +17.1% |
| Investment grants | 15 | €241,929 | €163,593 | -€78,336 | -32.4% |
| Amounts payable | 17/49 | €409,137 | €1,593,872 | +€1.2m | +290% |
| Amounts payable within one year | 42/48 | €379,514 | €552,079 | +€172,565 | +45.5% |
| Trade debts | 44 | €96,560 | €185,825 | +€89,265 | +92.4% |
| Suppliers | 440/4 | €96,560 | €185,825 | +€89,265 | +92.4% |
| Taxes, remuneration and social security | 45 | €255,662 | €291,023 | +€35,361 | +13.8% |
| Taxes | 450/3 | €1,182 | €25,676 | +€24,494 | +2,072% |
| Remuneration and social security | 454/9 | €254,479 | €265,346 | +€10,867 | +4.3% |
| Accrued charges and deferred income | 492/3 | €29,624 | €1,041,793 | +€1.0m | +3,417% |
| Non-recurring operating income | 76A | €4,679 | €115,558 | +€110,879 | +2,370% |
| Remuneration, social security and pensions | 62 | €2,612,469 | €2,790,163 | +€177,694 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,911 | €91,124 | +€14,213 | +18.5% |
| Other operating charges | 640/8 | €5,656 | €9,341 | +€3,684 | +65.1% |
| Non-recurring operating charges | 66A | €13,471 | €18,512 | +€5,041 | +37.4% |
| Gross operating margin | 9900 | €2,719,635 | €2,934,111 | +€214,476 | +7.9% |
| Operating profit (loss) | 9901 | €11,128 | €24,971 | +€13,844 | +124% |
| Financial income | 75/76B | €1,354 | €4,845 | +€3,491 | +258% |
| Recurring financial income | 75 | €1,354 | €4,845 | +€3,491 | +258% |
| Financial charges | 65/66B | €5,899 | €5,911 | +€12 | +0.2% |
| Recurring financial charges | 65 | €5,899 | €5,911 | +€12 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €6,583 | €23,906 | +€17,322 | +263% |
| Profit (loss) for the period | 9904 | €6,583 | €23,906 | +€17,322 | +263% |
| Profit (loss) for the period to be appropriated | 9905 | €6,583 | €23,906 | +€17,322 | +263% |
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 13 October 2026 via checked.be.