ATTICA 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.
ATTICA RESTAURANT
Largest movements
- Receivables within one year +€21,148
up €21,148 (+339%), from €6,245 to €27,393
of which Trade receivables: +€13,491
- Intangible fixed assets -€6,505
down €6,505 (-22.6%), from €28,817 to €22,313
- Tangible fixed assets +€4,214
up €4,214 (+17.9%), from €23,515 to €27,729
- Cash -€3,246
down €3,246 (-4.9%), from €66,125 to €62,879
mainly Receivables within one year (-€21,148) and Investment in fixed assets (net) (-€14,454)
- Deferred charges and accrued income +€2,916
up €2,916 (+141%), from €2,070 to €4,986
- Tax, wage and social debts +€18,881
up €18,881 (+139%), from €13,581 to €32,463
of which Remuneration and social security: +€13,466
- Profit (loss) carried forward +€5,337
up €5,337 (+9.0%), from €59,025 to €64,362
- Other debts -€3,306
down €3,306 (-7.7%), from €43,174 to €39,868
- Trade debts -€2,104
down €2,104 (-22.1%), from €9,518 to €7,414
- Staff costs +€20,652
up €20,652 (+15.9%), from €129,986 to €150,638
- Gross operating margin -€13,024
down €13,024 (-6.8%), from €191,154 to €178,129
- Taxes -€12,657
down €12,657 (-92.0%), from €13,755 to €1,098
- Depreciation +€3,465
up €3,465 (+26.7%), from €12,980 to €16,445
- Other operating charges -€2,813
down €2,813 (-60.9%), from €4,617 to €1,804
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 | €131,321 | €150,107 | +€18,786 | +14.3% |
| Fixed assets | 21/28 | €52,333 | €50,342 | -€1,991 | -3.8% |
| Intangible fixed assets | 21 | €28,817 | €22,313 | -€6,505 | -22.6% |
| Tangible fixed assets | 22/27 | €23,515 | €27,729 | +€4,214 | +17.9% |
| Furniture and vehicles | 24 | €23,515 | €27,729 | +€4,214 | +17.9% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €78,988 | €99,765 | +€20,777 | +26.3% |
| Stocks and contracts in progress | 3 | €4,548 | €4,507 | -€41 | -0.9% |
| Stocks | 30/36 | €4,548 | €4,507 | -€41 | -0.9% |
| Amounts receivable within one year | 40/41 | €6,245 | €27,393 | +€21,148 | +339% |
| Trade receivables | 40 | - | €13,491 | +€13,491 | |
| Other amounts receivable | 41 | €6,245 | €13,902 | +€7,657 | +123% |
| Cash at bank and in hand | 54/58 | €66,125 | €62,879 | -€3,246 | -4.9% |
| Deferred charges and accrued income | 490/1 | €2,070 | €4,986 | +€2,916 | +141% |
| Total equity and liabilities | 10/49 | €131,321 | €150,107 | +€18,786 | +14.3% |
| Equity | 10/15 | €65,025 | €70,362 | +€5,337 | +8.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,025 | €64,362 | +€5,337 | +9.0% |
| Amounts payable | 17/49 | €66,296 | €79,745 | +€13,449 | +20.3% |
| Amounts payable within one year | 42/48 | €66,273 | €79,745 | +€13,472 | +20.3% |
| Trade debts | 44 | €9,518 | €7,414 | -€2,104 | -22.1% |
| Suppliers | 440/4 | €9,518 | €7,414 | -€2,104 | -22.1% |
| Taxes, remuneration and social security | 45 | €13,581 | €32,463 | +€18,881 | +139% |
| Taxes | 450/3 | €6,839 | €12,254 | +€5,416 | +79.2% |
| Remuneration and social security | 454/9 | €6,743 | €20,208 | +€13,466 | +200% |
| Other amounts payable | 47/48 | €43,174 | €39,868 | -€3,306 | -7.7% |
| Accrued charges and deferred income | 492/3 | €23 | - | -€23 | |
| Remuneration, social security and pensions | 62 | €129,986 | €150,638 | +€20,652 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,980 | €16,445 | +€3,465 | +26.7% |
| Other operating charges | 640/8 | €4,617 | €1,804 | -€2,813 | -60.9% |
| Gross operating margin | 9900 | €191,154 | €178,129 | -€13,024 | -6.8% |
| Operating profit (loss) | 9901 | €43,571 | €9,243 | -€34,328 | -78.8% |
| Financial income | 75/76B | €2 | €540 | +€538 | +26,786% |
| Recurring financial income | 75 | €2 | €540 | +€538 | +26,786% |
| Financial charges | 65/66B | €8,886 | €8,349 | -€537 | -6.0% |
| Recurring financial charges | 65 | €8,886 | €8,349 | -€537 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €34,687 | €1,435 | -€33,252 | -95.9% |
| Income taxes | 67/77 | €13,755 | €1,098 | -€12,657 | -92.0% |
| Profit (loss) for the period | 9904 | €20,932 | €337 | -€20,595 | -98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,932 | €337 | -€20,595 | -98.4% |
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 1 November 2026 via checked.be.