BARBECUE ROYAL: what changed
BARBECUE ROYAL
Largest movements
- Cash -€20,792
down €20,792 (-71.0%), from €29,283 to €8,491
mainly Net result for the year (-€23,339) and Tax, wage and social debts (-€15,745)
- Receivables within one year -€13,104
down €13,104 (-22.9%), from €57,269 to €44,165
of which Other amounts receivable: -€7,376
- Tangible fixed assets -€2,533
down €2,533 (-30.8%), from €8,215 to €5,682
of which Plant, machinery and equipment: -€1,650
- Financial fixed assets -€1,952
down €1,952 (-82.1%), from €2,378 to €426
- Intangible fixed assets -€1,800
down €1,800 (-33.3%), from €5,400 to €3,600
- Profit (loss) carried forward -€23,339
down €23,339 (-86.3%), from €27,053 to €3,714
- Tax, wage and social debts -€15,745
down €15,745 (-42.4%), from €37,113 to €21,368
of which Taxes: -€16,555
- Trade debts -€2,166
down €2,166 (-9.1%), from €23,835 to €21,669
- Gross operating margin -€86,871
down €86,871 (-46.8%), from €185,772 to €98,901
- Staff costs -€44,584
down €44,584 (-28.5%), from €156,656 to €112,072
- Taxes -€3,259
down €3,259 (-97.6%), from €3,340 to €81
- Other operating charges -€2,407
down €2,407 (-64.7%), from €3,723 to €1,315
- Financial income +€2,340
new in 2025: €2,340
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,601 | €65,351 | -€41,250 | -38.7% |
| Fixed assets | 21/28 | €15,993 | €9,708 | -€6,285 | -39.3% |
| Intangible fixed assets | 21 | €5,400 | €3,600 | -€1,800 | -33.3% |
| Tangible fixed assets | 22/27 | €8,215 | €5,682 | -€2,533 | -30.8% |
| Land and buildings | 22 | €2,869 | €2,548 | -€321 | -11.2% |
| Plant, machinery and equipment | 23 | €3,416 | €1,766 | -€1,650 | -48.3% |
| Furniture and vehicles | 24 | €724 | €362 | -€362 | -50.0% |
| Other tangible fixed assets | 26 | €1,205 | €1,005 | -€200 | -16.6% |
| Financial fixed assets | 28 | €2,378 | €426 | -€1,952 | -82.1% |
| Current assets | 29/58 | €90,608 | €55,643 | -€34,965 | -38.6% |
| Stocks and contracts in progress | 3 | €4,056 | €2,987 | -€1,069 | -26.4% |
| Stocks | 30/36 | €4,056 | €2,987 | -€1,069 | -26.4% |
| Amounts receivable within one year | 40/41 | €57,269 | €44,165 | -€13,104 | -22.9% |
| Trade receivables | 40 | €8,625 | €2,898 | -€5,728 | -66.4% |
| Other amounts receivable | 41 | €48,644 | €41,268 | -€7,376 | -15.2% |
| Cash at bank and in hand | 54/58 | €29,283 | €8,491 | -€20,792 | -71.0% |
| Total equity and liabilities | 10/49 | €106,601 | €65,351 | -€41,250 | -38.7% |
| Equity | 10/15 | €45,653 | €22,314 | -€23,339 | -51.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,053 | €3,714 | -€23,339 | -86.3% |
| Amounts payable | 17/49 | €60,948 | €43,037 | -€17,911 | -29.4% |
| Amounts payable within one year | 42/48 | €60,948 | €43,037 | -€17,911 | -29.4% |
| Trade debts | 44 | €23,835 | €21,669 | -€2,166 | -9.1% |
| Suppliers | 440/4 | €23,835 | €21,669 | -€2,166 | -9.1% |
| Taxes, remuneration and social security | 45 | €37,113 | €21,368 | -€15,745 | -42.4% |
| Taxes | 450/3 | €22,534 | €5,979 | -€16,555 | -73.5% |
| Remuneration and social security | 454/9 | €14,579 | €15,389 | +€810 | +5.6% |
| Non-recurring operating income | 76A | €23,513 | - | -€23,513 | |
| Remuneration, social security and pensions | 62 | €156,656 | €112,072 | -€44,584 | -28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,333 | €4,333 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,723 | €1,315 | -€2,407 | -64.7% |
| Gross operating margin | 9900 | €185,772 | €98,901 | -€86,871 | -46.8% |
| Operating profit (loss) | 9901 | €21,060 | -€18,819 | -€39,879 | |
| Financial income | 75/76B | - | €2,340 | +€2,340 | |
| Recurring financial income | 75 | - | €2,340 | +€2,340 | |
| Financial charges | 65/66B | €5,837 | €6,779 | +€942 | +16.1% |
| Recurring financial charges | 65 | €5,837 | €6,779 | +€942 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €15,223 | -€23,258 | -€38,481 | |
| Income taxes | 67/77 | €3,340 | €81 | -€3,259 | -97.6% |
| Profit (loss) for the period | 9904 | €11,883 | -€23,339 | -€35,222 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,883 | -€23,339 | -€35,222 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.