Chez Garçon: 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.
Chez Garçon
Largest movements
- Cash +€19,739
up €19,739 (+65.9%), from €29,945 to €49,684
mainly Net result for the year (+€33,855) and Tax, wage and social debts (+€5,760)
- Tangible fixed assets -€1,273
down €1,273 (-21.9%), from €5,820 to €4,548
of which Furniture and vehicles: -€809
- Profit (loss) carried forward +€33,855
up €33,855 (+95.3%), from -€35,542 to -€1,687
- Debts after one year -€8,140
down €8,140 (-28.7%), from €28,357 to €20,217
- Other debts -€7,981
down €7,981 (-29.0%), from €27,558 to €19,577
- Tax, wage and social debts +€5,760
up €5,760 (+77.9%), from €7,395 to €13,155
of which Taxes: +€4,799
- Current portion of long-term debt -€5,600
down €5,600 (-37.4%), from €14,990 to €9,390
- Gross operating margin -€10,391
down €10,391 (-20.3%), from €51,245 to €40,854
- Write-downs -€5,422
down €5,422, from €1,411 to -€4,011
- Taxes +€4,359
up €4,359 (+1,260%), from €346 to €4,705
- Other operating charges -€2,542
down €2,542 (-73.3%), from €3,468 to €926
- Financial charges -€1,063
down €1,063 (-47.1%), from €2,258 to €1,196
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,693 | €66,053 | +€18,360 | +38.5% |
| Fixed assets | 21/28 | €6,236 | €4,964 | -€1,273 | -20.4% |
| Tangible fixed assets | 22/27 | €5,820 | €4,548 | -€1,273 | -21.9% |
| Plant, machinery and equipment | 23 | €103 | €53 | -€50 | -48.3% |
| Furniture and vehicles | 24 | €2,799 | €1,991 | -€809 | -28.9% |
| Other tangible fixed assets | 26 | €2,918 | €2,503 | -€414 | -14.2% |
| Financial fixed assets | 28 | €416 | €416 | = | 0.0% |
| Current assets | 29/58 | €41,457 | €61,089 | +€19,633 | +47.4% |
| Stocks and contracts in progress | 3 | €106 | - | -€106 | |
| Stocks | 30/36 | €106 | - | -€106 | |
| Amounts receivable within one year | 40/41 | €11,406 | €11,406 | = | 0.0% |
| Trade receivables | 40 | €11,326 | €11,326 | = | 0.0% |
| Other amounts receivable | 41 | €80 | €80 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,945 | €49,684 | +€19,739 | +65.9% |
| Total equity and liabilities | 10/49 | €47,693 | €66,053 | +€18,360 | +38.5% |
| Equity | 10/15 | -€32,042 | €1,813 | +€33,855 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,542 | -€1,687 | +€33,855 | +95.3% |
| Amounts payable | 17/49 | €79,735 | €64,240 | -€15,495 | -19.4% |
| Amounts payable after more than one year | 17 | €28,357 | €20,217 | -€8,140 | -28.7% |
| Financial debts | 170/4 | €28,357 | €20,217 | -€8,140 | -28.7% |
| Amounts payable within one year | 42/48 | €51,378 | €44,023 | -€7,354 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €14,990 | €9,390 | -€5,600 | -37.4% |
| Trade debts | 44 | €1,435 | €1,901 | +€467 | +32.5% |
| Suppliers | 440/4 | €1,435 | €1,901 | +€467 | +32.5% |
| Taxes, remuneration and social security | 45 | €7,395 | €13,155 | +€5,760 | +77.9% |
| Taxes | 450/3 | €5,834 | €10,633 | +€4,799 | +82.3% |
| Remuneration and social security | 454/9 | €1,561 | €2,522 | +€961 | +61.5% |
| Other amounts payable | 47/48 | €27,558 | €19,577 | -€7,981 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,291 | €1,273 | -€19 | -1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,411 | -€4,011 | -€5,422 | |
| Other operating charges | 640/8 | €3,468 | €926 | -€2,542 | -73.3% |
| Non-recurring operating charges | 66A | - | €3,529 | +€3,529 | |
| Gross operating margin | 9900 | €51,245 | €40,854 | -€10,391 | -20.3% |
| Operating profit (loss) | 9901 | €45,074 | €39,138 | -€5,936 | -13.2% |
| Financial income | 75/76B | - | €617 | +€617 | |
| Recurring financial income | 75 | - | €617 | +€617 | |
| Financial charges | 65/66B | €2,258 | €1,196 | -€1,063 | -47.1% |
| Recurring financial charges | 65 | €2,258 | €1,196 | -€1,063 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | €42,816 | €38,560 | -€4,257 | -9.9% |
| Income taxes | 67/77 | €346 | €4,705 | +€4,359 | +1,260% |
| Profit (loss) for the period | 9904 | €42,470 | €33,855 | -€8,616 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,470 | €33,855 | -€8,616 | -20.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.