BOEUF GRILL RESTO: 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.
BOEUF GRILL RESTO
Largest movements
- Tangible fixed assets +€11,425
up €11,425 (+278%), from €4,108 to €15,533
of which Plant, machinery and equipment: +€10,466
- Receivables within one year +€5,357
up €5,357 (+13.3%), from €40,333 to €45,690
- Stocks and contracts +€2,320
up €2,320 (+20.9%), from €11,115 to €13,436
- Cash +€1,228
up €1,228 (+18.6%), from €6,591 to €7,820
mainly Other debts (+€5,055) and Trade debts (+€4,860)
- Other debts +€5,055
new in 2025: €5,055
- Trade debts +€4,860
up €4,860 (+33.0%), from €14,718 to €19,578
- Debts after one year +€3,684
new in 2025: €3,684
- Reserves +€3,592
up €3,592 (+15.8%), from €22,675 to €26,267
- Advances received +€2,376
up €2,376 (+98.4%), from €2,415 to €4,791
- Gross operating margin -€50,312
down €50,312 (-25.6%), from €196,536 to €146,224
- Staff costs -€14,598
down €14,598 (-9.8%), from €148,391 to €133,793
- Financial charges -€8,435
down €8,435 (-62.2%), from €13,551 to €5,116
- Taxes -€5,447
down €5,447 (-82.0%), from €6,646 to €1,199
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 | €65,709 | €86,784 | +€21,075 | +32.1% |
| Fixed assets | 21/28 | €4,108 | €16,176 | +€12,068 | +294% |
| Tangible fixed assets | 22/27 | €4,108 | €15,533 | +€11,425 | +278% |
| Plant, machinery and equipment | 23 | €3,568 | €14,034 | +€10,466 | +293% |
| Furniture and vehicles | 24 | €540 | €1,499 | +€959 | +178% |
| Financial fixed assets | 28 | - | €643 | +€643 | |
| Current assets | 29/58 | €61,601 | €70,608 | +€9,007 | +14.6% |
| Stocks and contracts in progress | 3 | €11,115 | €13,436 | +€2,320 | +20.9% |
| Stocks | 30/36 | €11,115 | €13,436 | +€2,320 | +20.9% |
| Amounts receivable within one year | 40/41 | €40,333 | €45,690 | +€5,357 | +13.3% |
| Other amounts receivable | 41 | €40,333 | €45,690 | +€5,357 | +13.3% |
| Cash at bank and in hand | 54/58 | €6,591 | €7,820 | +€1,228 | +18.6% |
| Deferred charges and accrued income | 490/1 | €3,561 | €3,663 | +€102 | +2.9% |
| Total equity and liabilities | 10/49 | €65,709 | €86,784 | +€21,075 | +32.1% |
| Equity | 10/15 | €26,175 | €29,767 | +€3,592 | +13.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €22,675 | €26,267 | +€3,592 | +15.8% |
| Distributable reserves | 133 | €22,675 | €26,267 | +€3,592 | +15.8% |
| Amounts payable | 17/49 | €39,534 | €57,017 | +€17,483 | +44.2% |
| Amounts payable after more than one year | 17 | - | €3,684 | +€3,684 | |
| Financial debts | 170/4 | - | €3,684 | +€3,684 | |
| Amounts payable within one year | 42/48 | €39,534 | €53,333 | +€13,799 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | - | €1,892 | +€1,892 | |
| Financial debts | 43 | €2,547 | €2,523 | -€24 | -0.9% |
| Credit institutions | 430/8 | €2,547 | €2,523 | -€24 | -0.9% |
| Trade debts | 44 | €14,718 | €19,578 | +€4,860 | +33.0% |
| Suppliers | 440/4 | €14,718 | €19,578 | +€4,860 | +33.0% |
| Advances received on contracts in progress | 46 | €2,415 | €4,791 | +€2,376 | +98.4% |
| Taxes, remuneration and social security | 45 | €19,855 | €19,495 | -€360 | -1.8% |
| Taxes | 450/3 | €9,642 | €6,183 | -€3,459 | -35.9% |
| Remuneration and social security | 454/9 | €10,213 | €13,312 | +€3,099 | +30.3% |
| Other amounts payable | 47/48 | - | €5,055 | +€5,055 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €148,391 | €133,793 | -€14,598 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,828 | €3,006 | +€179 | +6.3% |
| Other operating charges | 640/8 | €1,627 | €1,812 | +€184 | +11.3% |
| Non-recurring operating charges | 66A | €2,220 | - | -€2,220 | |
| Gross operating margin | 9900 | €196,536 | €146,224 | -€50,312 | -25.6% |
| Operating profit (loss) | 9901 | €41,470 | €7,613 | -€33,857 | -81.6% |
| Financial income | 75/76B | €1,401 | €2,293 | +€892 | +63.7% |
| Recurring financial income | 75 | €1,401 | €2,293 | +€892 | +63.7% |
| Financial charges | 65/66B | €13,551 | €5,116 | -€8,435 | -62.2% |
| Recurring financial charges | 65 | €13,551 | €5,116 | -€8,435 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €29,321 | €4,791 | -€24,530 | -83.7% |
| Income taxes | 67/77 | €6,646 | €1,199 | -€5,447 | -82.0% |
| Profit (loss) for the period | 9904 | €22,675 | €3,592 | -€19,083 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,675 | €3,592 | -€19,083 | -84.2% |
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 19 October 2026 via checked.be.