BEAUCOUP FISH RESTAURANT: what changed
BEAUCOUP FISH RESTAURANT
Largest movements
- Cash -€38,462
down €38,462 (-27.5%), from €140,078 to €101,616
mainly Current portion of long-term debt (-€29,327) and Investment in fixed assets (net) (-€16,848)
- Deferred charges and accrued income -€14,750
down €14,750 (-69.0%), from €21,377 to €6,627
- Receivables within one year +€9,954
up €9,954 (+356%), from €2,793 to €12,747
of which Trade receivables: +€9,990
- Current investments +€9,121
up €9,121 (+6.1%), from €150,373 to €159,494
- Tangible fixed assets +€6,338
up €6,338 (+17.3%), from €36,657 to €42,995
of which Plant, machinery and equipment: +€13,038
- Profit (loss) carried forward +€42,584
up €42,584 (+560%), from €7,602 to €50,186
- Current portion of long-term debt -€29,327
down €29,327 (-66.5%), from €44,106 to €14,779
- Debts after one year -€14,779
down €14,779 (-9.0%), from €164,779 to €150,000
- Other debts -€14,082
down €14,082 (-25.7%), from €54,847 to €40,765
- Trade debts -€11,104
down €11,104 (-25.8%), from €43,077 to €31,973
- Depreciation -€13,869
down €13,869 (-56.9%), from €24,379 to €10,510
- Financial income -€5,525
down €5,525 (-91.3%), from €6,054 to €529
of which Non-recurring financial income: -€5,793
- Taxes +€5,194
up €5,194 (+61.0%), from €8,511 to €13,705
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 | €370,937 | €344,303 | -€26,634 | -7.2% |
| Fixed assets | 21/28 | €44,157 | €50,495 | +€6,338 | +14.4% |
| Tangible fixed assets | 22/27 | €36,657 | €42,995 | +€6,338 | +17.3% |
| Plant, machinery and equipment | 23 | €2,332 | €15,370 | +€13,038 | +559% |
| Furniture and vehicles | 24 | €11,040 | €8,563 | -€2,477 | -22.4% |
| Other tangible fixed assets | 26 | €23,285 | €19,062 | -€4,223 | -18.1% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €326,780 | €293,808 | -€32,972 | -10.1% |
| Stocks and contracts in progress | 3 | €12,159 | €13,324 | +€1,165 | +9.6% |
| Stocks | 30/36 | €12,159 | €13,324 | +€1,165 | +9.6% |
| Amounts receivable within one year | 40/41 | €2,793 | €12,747 | +€9,954 | +356% |
| Trade receivables | 40 | €1,303 | €11,293 | +€9,990 | +767% |
| Other amounts receivable | 41 | €1,490 | €1,454 | -€36 | -2.4% |
| Current investments | 50/53 | €150,373 | €159,494 | +€9,121 | +6.1% |
| Cash at bank and in hand | 54/58 | €140,078 | €101,616 | -€38,462 | -27.5% |
| Deferred charges and accrued income | 490/1 | €21,377 | €6,627 | -€14,750 | -69.0% |
| Total equity and liabilities | 10/49 | €370,937 | €344,303 | -€26,634 | -7.2% |
| Equity | 10/15 | €21,862 | €64,446 | +€42,584 | +195% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,602 | €50,186 | +€42,584 | +560% |
| Amounts payable | 17/49 | €349,075 | €279,857 | -€69,218 | -19.8% |
| Amounts payable after more than one year | 17 | €164,779 | €150,000 | -€14,779 | -9.0% |
| Financial debts | 170/4 | €164,779 | €150,000 | -€14,779 | -9.0% |
| Amounts payable within one year | 42/48 | €181,296 | €129,857 | -€51,439 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €44,106 | €14,779 | -€29,327 | -66.5% |
| Trade debts | 44 | €43,077 | €31,973 | -€11,104 | -25.8% |
| Suppliers | 440/4 | €43,077 | €31,973 | -€11,104 | -25.8% |
| Taxes, remuneration and social security | 45 | €39,266 | €42,340 | +€3,074 | +7.8% |
| Taxes | 450/3 | €4,650 | €9,237 | +€4,587 | +98.6% |
| Remuneration and social security | 454/9 | €34,616 | €33,103 | -€1,513 | -4.4% |
| Other amounts payable | 47/48 | €54,847 | €40,765 | -€14,082 | -25.7% |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Remuneration, social security and pensions | 62 | €292,857 | €292,186 | -€671 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,379 | €10,510 | -€13,869 | -56.9% |
| Other operating charges | 640/8 | €5,266 | €2,364 | -€2,902 | -55.1% |
| Gross operating margin | 9900 | €368,724 | €369,433 | +€709 | +0.2% |
| Operating profit (loss) | 9901 | €46,222 | €64,373 | +€18,151 | +39.3% |
| Financial income | 75/76B | €6,054 | €529 | -€5,525 | -91.3% |
| Recurring financial income | 75 | €261 | €529 | +€268 | +103% |
| Non-recurring financial income | 76B | €5,793 | - | -€5,793 | |
| Financial charges | 65/66B | €8,175 | €8,613 | +€438 | +5.4% |
| Recurring financial charges | 65 | €8,175 | €8,613 | +€438 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €44,101 | €56,289 | +€12,188 | +27.6% |
| Income taxes | 67/77 | €8,511 | €13,705 | +€5,194 | +61.0% |
| Profit (loss) for the period | 9904 | €35,590 | €42,584 | +€6,994 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,590 | €42,584 | +€6,994 | +19.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.