BC RESTO CONCEPT: 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.
BC RESTO CONCEPT
Largest movements
- Tangible fixed assets +€23,317
up €23,317 (+40.2%), from €58,012 to €81,329
of which Furniture and vehicles: +€33,995
- Cash +€18,211
up €18,211 (+53.0%), from €34,367 to €52,578
mainly Depreciation (+€31,791) and Other debts (+€23,136)
- Receivables within one year -€8,874
down €8,874 (-79.2%), from €11,199 to €2,324
of which Other amounts receivable: -€8,804
- Intangible fixed assets -€7,528
down €7,528 (-15.7%), from €48,032 to €40,504
- Deferred charges and accrued income +€4,237
up €4,237 (+364%), from €1,164 to €5,401
- Other debts +€23,136
up €23,136 (+97.9%), from €23,621 to €46,757
- Trade debts -€11,777
down €11,777 (-49.6%), from €23,721 to €11,944
- Profit (loss) carried forward +€11,619
up €11,619 (+26.2%), from €44,355 to €55,974
- Tax, wage and social debts +€10,876
up €10,876 (+28.0%), from €38,866 to €49,742
of which Taxes: +€9,585
- Current portion of long-term debt -€3,826
down €3,826 (-24.3%), from €15,741 to €11,915
- Gross operating margin -€17,166
down €17,166 (-5.6%), from €306,603 to €289,437
- Depreciation +€7,012
up €7,012 (+28.3%), from €24,780 to €31,791
- Staff costs -€3,260
down €3,260 (-1.4%), from €234,481 to €231,221
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 | €172,981 | €206,552 | +€33,571 | +19.4% |
| Fixed assets | 21/28 | €106,044 | €121,833 | +€15,789 | +14.9% |
| Intangible fixed assets | 21 | €48,032 | €40,504 | -€7,528 | -15.7% |
| Tangible fixed assets | 22/27 | €58,012 | €81,329 | +€23,317 | +40.2% |
| Plant, machinery and equipment | 23 | €5,483 | €2,225 | -€3,258 | -59.4% |
| Furniture and vehicles | 24 | €9,720 | €43,715 | +€33,995 | +350% |
| Other tangible fixed assets | 26 | €42,808 | €35,389 | -€7,420 | -17.3% |
| Current assets | 29/58 | €66,937 | €84,719 | +€17,782 | +26.6% |
| Stocks and contracts in progress | 3 | €20,208 | €24,415 | +€4,208 | +20.8% |
| Stocks | 30/36 | €20,208 | €24,415 | +€4,208 | +20.8% |
| Amounts receivable within one year | 40/41 | €11,199 | €2,324 | -€8,874 | -79.2% |
| Trade receivables | 40 | €2,145 | €2,075 | -€70 | -3.3% |
| Other amounts receivable | 41 | €9,053 | €249 | -€8,804 | -97.2% |
| Cash at bank and in hand | 54/58 | €34,367 | €52,578 | +€18,211 | +53.0% |
| Deferred charges and accrued income | 490/1 | €1,164 | €5,401 | +€4,237 | +364% |
| Total equity and liabilities | 10/49 | €172,981 | €206,552 | +€33,571 | +19.4% |
| Equity | 10/15 | €50,355 | €61,974 | +€11,619 | +23.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,355 | €55,974 | +€11,619 | +26.2% |
| Amounts payable | 17/49 | €122,626 | €144,578 | +€21,952 | +17.9% |
| Amounts payable after more than one year | 17 | €20,678 | €24,221 | +€3,543 | +17.1% |
| Financial debts | 170/4 | €20,678 | €24,221 | +€3,543 | +17.1% |
| Amounts payable within one year | 42/48 | €101,949 | €120,357 | +€18,409 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €15,741 | €11,915 | -€3,826 | -24.3% |
| Trade debts | 44 | €23,721 | €11,944 | -€11,777 | -49.6% |
| Suppliers | 440/4 | €23,721 | €11,944 | -€11,777 | -49.6% |
| Taxes, remuneration and social security | 45 | €38,866 | €49,742 | +€10,876 | +28.0% |
| Taxes | 450/3 | €20,883 | €30,468 | +€9,585 | +45.9% |
| Remuneration and social security | 454/9 | €17,983 | €19,274 | +€1,291 | +7.2% |
| Other amounts payable | 47/48 | €23,621 | €46,757 | +€23,136 | +97.9% |
| Non-recurring operating income | 76A | €6,650 | - | -€6,650 | |
| Remuneration, social security and pensions | 62 | €234,481 | €231,221 | -€3,260 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,780 | €31,791 | +€7,012 | +28.3% |
| Other operating charges | 640/8 | €6,241 | €5,031 | -€1,210 | -19.4% |
| Gross operating margin | 9900 | €306,603 | €289,437 | -€17,166 | -5.6% |
| Operating profit (loss) | 9901 | €41,101 | €21,393 | -€19,708 | -47.9% |
| Financial income | 75/76B | €62 | - | -€62 | |
| Recurring financial income | 75 | €62 | - | -€62 | |
| Financial charges | 65/66B | €5,989 | €5,359 | -€629 | -10.5% |
| Recurring financial charges | 65 | €5,989 | €5,359 | -€629 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €35,174 | €16,034 | -€19,140 | -54.4% |
| Income taxes | 67/77 | €2,220 | €4,415 | +€2,195 | +98.9% |
| Profit (loss) for the period | 9904 | €32,955 | €11,619 | -€21,336 | -64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,955 | €11,619 | -€21,336 | -64.7% |
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 23 October 2026 via checked.be.