CAFE - RESTAURANT BRÜLS: 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.
CAFE - RESTAURANT BRÜLS
Largest movements
- Cash -€30,548
down €30,548 (-51.6%), from €59,215 to €28,666
mainly Advances received (-€19,486) and Net result for the year (-€17,779)
- Tangible fixed assets -€13,187
down €13,187 (-16.2%), from €81,466 to €68,279
of which Other tangible fixed assets: -€13,455
- Receivables within one year +€3,719
up €3,719 (+29.7%), from €12,504 to €16,223
of which Trade receivables: +€3,740
- Advances received -€19,486
down €19,486 (-30.3%), from €64,296 to €44,810
- Profit (loss) carried forward -€17,779
down €17,779 (-75.3%), from €23,604 to €5,825
- Trade debts +€12,162
up €12,162 (+84.5%), from €14,400 to €26,562
- Tax, wage and social debts -€4,693
down €4,693 (-12.3%), from €38,022 to €33,329
of which Remuneration and social security: -€5,479
- Other debts -€3,193
down €3,193 (-96.4%), from €3,312 to €119
- Staff costs +€50,982
up €50,982 (+31.4%), from €162,546 to €213,528
- Gross operating margin +€44,257
up €44,257 (+25.0%), from €177,320 to €221,577
- Depreciation -€3,911
down €3,911 (-18.2%), from €21,449 to €17,538
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 | €159,821 | €120,183 | -€39,639 | -24.8% |
| Fixed assets | 21/28 | €81,466 | €68,279 | -€13,187 | -16.2% |
| Tangible fixed assets | 22/27 | €81,466 | €68,279 | -€13,187 | -16.2% |
| Plant, machinery and equipment | 23 | €6,755 | €10,475 | +€3,721 | +55.1% |
| Furniture and vehicles | 24 | €10,491 | €7,038 | -€3,453 | -32.9% |
| Other tangible fixed assets | 26 | €64,221 | €50,765 | -€13,455 | -21.0% |
| Current assets | 29/58 | €78,355 | €51,904 | -€26,451 | -33.8% |
| Stocks and contracts in progress | 3 | €6,610 | €6,813 | +€203 | +3.1% |
| Stocks | 30/36 | €6,610 | €6,813 | +€203 | +3.1% |
| Amounts receivable within one year | 40/41 | €12,504 | €16,223 | +€3,719 | +29.7% |
| Trade receivables | 40 | €12,483 | €16,223 | +€3,740 | +30.0% |
| Other amounts receivable | 41 | €21 | - | -€21 | |
| Cash at bank and in hand | 54/58 | €59,215 | €28,666 | -€30,548 | -51.6% |
| Deferred charges and accrued income | 490/1 | €27 | €201 | +€175 | +658% |
| Total equity and liabilities | 10/49 | €159,821 | €120,183 | -€39,639 | -24.8% |
| Equity | 10/15 | €31,669 | €13,890 | -€17,779 | -56.1% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,604 | €5,825 | -€17,779 | -75.3% |
| Amounts payable | 17/49 | €128,153 | €106,293 | -€21,860 | -17.1% |
| Amounts payable after more than one year | 17 | €1,473 | - | -€1,473 | |
| Financial debts | 170/4 | €1,473 | - | -€1,473 | |
| Amounts payable within one year | 42/48 | €123,502 | €106,293 | -€17,209 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €3,471 | €1,473 | -€1,998 | -57.6% |
| Trade debts | 44 | €14,400 | €26,562 | +€12,162 | +84.5% |
| Suppliers | 440/4 | €14,400 | €26,562 | +€12,162 | +84.5% |
| Advances received on contracts in progress | 46 | €64,296 | €44,810 | -€19,486 | -30.3% |
| Taxes, remuneration and social security | 45 | €38,022 | €33,329 | -€4,693 | -12.3% |
| Taxes | 450/3 | €20,098 | €20,884 | +€786 | +3.9% |
| Remuneration and social security | 454/9 | €17,923 | €12,444 | -€5,479 | -30.6% |
| Other amounts payable | 47/48 | €3,312 | €119 | -€3,193 | -96.4% |
| Accrued charges and deferred income | 492/3 | €3,178 | - | -€3,178 | |
| Remuneration, social security and pensions | 62 | €162,546 | €213,528 | +€50,982 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,449 | €17,538 | -€3,911 | -18.2% |
| Other operating charges | 640/8 | €2,437 | €2,227 | -€210 | -8.6% |
| Non-recurring operating charges | 66A | - | €5,620 | +€5,620 | |
| Gross operating margin | 9900 | €177,320 | €221,577 | +€44,257 | +25.0% |
| Operating profit (loss) | 9901 | -€9,111 | -€17,335 | -€8,224 | -90.3% |
| Financial income | 75/76B | €472 | €2,658 | +€2,186 | +464% |
| Recurring financial income | 75 | €472 | €2,658 | +€2,186 | +464% |
| Financial charges | 65/66B | €3,500 | €3,101 | -€399 | -11.4% |
| Recurring financial charges | 65 | €3,500 | €3,101 | -€399 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,140 | -€17,779 | -€5,638 | -46.4% |
| Profit (loss) for the period | 9904 | -€12,140 | -€17,779 | -€5,638 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,140 | -€17,779 | -€5,638 | -46.4% |
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 26 October 2026 via checked.be.