Bueno: what changed
Two fiscal 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.
What changed
Bueno
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€30,750
2024 · €77,236-€46,486
Equity
€247,060
2024 · €216,310+€30,750
Cash
€47,481
2024 · €43,905+€3,576
Balance sheet total
€558,645
2024 · €535,963+€22,682
Largest movements
Assets
- Tangible fixed assets +€24,918
up €24,918 (+5.4%), from €457,834 to €482,752
of which Furniture and vehicles: +€21,940
Equity and liabilities
- Reserves +€30,750
up €30,750 (+15.6%), from €197,710 to €228,460
of which Distributable reserves: +€30,750
- Debts after one year -€19,520
down €19,520 (-7.3%), from €266,335 to €246,815
- Trade debts +€5,668
up €5,668 (+53.1%), from €10,670 to €16,338
Income statement
- Gross operating margin -€53,307
down €53,307 (-29.5%), from €180,637 to €127,330
- Taxes -€12,336
down €12,336 (-51.0%), from €24,191 to €11,856
- Depreciation +€9,218
up €9,218 (+41.5%), from €22,212 to €31,431
- Staff costs -€6,112
down €6,112 (-12.9%), from €47,379 to €41,267
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.
Result 2024
€77,236
Gross operating margin
-€53,307
Staff costs
+€6,112
Depreciation
-€9,218
Other operating charges
-€887
Financial income
-€357
Financial charges
-€1,164
Taxes
+€12,336
Result 2025
€30,750
Cash bridge derived
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.
From operations
+€78,560
Investment
-€56,349
Financing
-€18,635
Cash 2024
€43,905
From operations (derived)
+€78,560
Net result for the year
+€30,750
Depreciation
+€31,431
Receivables after one year
+€5,459
Stocks and contracts
-€2,796
Receivables within one year
+€3,500
Deferred charges and accrued income
-€351
Trade debts
+€5,668
Tax, wage and social debts
+€2,144
Other debts
+€3,996
Accrued charges and deferred income
-€1,241
Investment (derived)
-€56,349
Investment in fixed assets (net)
-€56,349
Financing
-€18,635
Debts after one year
-€19,520
Current portion of long-term debt
+€885
Cash 2025
€47,481
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €535,963 | €558,645 | +€22,682 | +4.2% |
| Fixed assets | 21/28 | €457,834 | €482,752 | +€24,918 | +5.4% |
| Tangible fixed assets | 22/27 | €457,834 | €482,752 | +€24,918 | +5.4% |
| Land and buildings | 22 | €421,070 | €428,022 | +€6,952 | +1.7% |
| Plant, machinery and equipment | 23 | €22,684 | €18,711 | -€3,973 | -17.5% |
| Furniture and vehicles | 24 | €14,080 | €36,020 | +€21,940 | +155.8% |
| Current assets | 29/58 | €78,129 | €75,893 | -€2,236 | -2.9% |
| Amounts receivable after more than one year | 29 | €5,459 | €0 | -€5,459 | -100.0% |
| Trade receivables | 290 | €5,459 | €0 | -€5,459 | -100.0% |
| Stocks and contracts in progress | 3 | €7,016 | €9,812 | +€2,796 | +39.9% |
| Stocks | 30/36 | €7,016 | €9,812 | +€2,796 | +39.9% |
| Amounts receivable within one year | 40/41 | €20,314 | €16,814 | -€3,500 | -17.2% |
| Trade receivables | 40 | €12,769 | €3,654 | -€9,116 | -71.4% |
| Other amounts receivable | 41 | €7,545 | €13,161 | +€5,615 | +74.4% |
| Cash at bank and in hand | 54/58 | €43,905 | €47,481 | +€3,576 | +8.1% |
| Deferred charges and accrued income | 490/1 | €1,436 | €1,787 | +€351 | +24.4% |
| Total equity and liabilities | 10/49 | €535,963 | €558,645 | +€22,682 | +4.2% |
| Equity | 10/15 | €216,310 | €247,060 | +€30,750 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €197,710 | €228,460 | +€30,750 | +15.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €197,710 | €228,460 | +€30,750 | +15.6% |
| Amounts payable | 17/49 | €319,653 | €311,585 | -€8,068 | -2.5% |
| Amounts payable after more than one year | 17 | €266,335 | €246,815 | -€19,520 | -7.3% |
| Financial debts | 170/4 | €266,335 | €246,815 | -€19,520 | -7.3% |
| Amounts payable within one year | 42/48 | €51,318 | €64,011 | +€12,693 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €25,710 | €26,595 | +€885 | +3.4% |
| Trade debts | 44 | €10,670 | €16,338 | +€5,668 | +53.1% |
| Suppliers | 440/4 | €10,670 | €16,338 | +€5,668 | +53.1% |
| Taxes, remuneration and social security | 45 | €12,759 | €14,902 | +€2,144 | +16.8% |
| Taxes | 450/3 | €8,702 | €6,905 | -€1,797 | -20.6% |
| Remuneration and social security | 454/9 | €4,057 | €7,998 | +€3,941 | +97.1% |
| Other amounts payable | 47/48 | €2,180 | €6,176 | +€3,996 | +183.3% |
| Accrued charges and deferred income | 492/3 | €2,000 | €759 | -€1,241 | -62.0% |
| Remuneration, social security and pensions | 62 | €47,379 | €41,267 | -€6,112 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,212 | €31,431 | +€9,218 | +41.5% |
| Other operating charges | 640/8 | €3,823 | €4,710 | +€887 | +23.2% |
| Gross operating margin | 9900 | €180,637 | €127,330 | -€53,307 | -29.5% |
| Operating profit (loss) | 9901 | €107,224 | €49,923 | -€57,301 | -53.4% |
| Financial income | 75/76B | €363 | €6 | -€357 | -98.3% |
| Recurring financial income | 75 | €363 | €6 | -€357 | -98.3% |
| Financial charges | 65/66B | €6,159 | €7,323 | +€1,164 | +18.9% |
| Recurring financial charges | 65 | €6,159 | €7,323 | +€1,164 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €101,427 | €42,606 | -€58,822 | -58.0% |
| Income taxes | 67/77 | €24,191 | €11,856 | -€12,336 | -51.0% |
| Profit (loss) for the period | 9904 | €77,236 | €30,750 | -€46,486 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €77,236 | €30,750 | -€46,486 | -60.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.