CONCEPT GRILL PALACE: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
CONCEPT GRILL PALACE
Largest movements
- Cash -€10,631
down €10,631 (-61.3%), from €17,354 to €6,723
mainly Trade debts (-€6,434) and Net result for the year (-€5,254)
- Stocks and contracts +€1,700
up €1,700 (+94.4%), from €1,800 to €3,500
- Tangible fixed assets -€396
down €396 (-33.0%), from €1,202 to €805
of which Furniture and vehicles: -€1,202
- Trade debts -€6,434
down €6,434 (-41.7%), from €15,428 to €8,994
- Profit (loss) carried forward -€5,254
down €5,254, from €1,491 to -€3,763
- Tax, wage and social debts +€2,132
new in 2025: €2,132
of which Remuneration and social security: +€2,000
- Gross operating margin -€14,199
down €14,199, from €12,615 to -€1,585
- Depreciation -€4,856
down €4,856 (-77.5%), from €6,267 to €1,411
- Financial charges -€739
down €739 (-37.5%), from €1,969 to €1,230
- Taxes -€153
no longer reported in 2025 (was €153)
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 | €37,379 | €27,823 | -€9,557 | -25.6% |
| Fixed assets | 21/28 | €10,202 | €9,805 | -€396 | -3.9% |
| Tangible fixed assets | 22/27 | €1,202 | €805 | -€396 | -33.0% |
| Plant, machinery and equipment | 23 | - | €805 | +€805 | |
| Furniture and vehicles | 24 | €1,202 | - | -€1,202 | |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €27,178 | €18,017 | -€9,160 | -33.7% |
| Stocks and contracts in progress | 3 | €1,800 | €3,500 | +€1,700 | +94.4% |
| Stocks | 30/36 | €1,800 | €3,500 | +€1,700 | +94.4% |
| Amounts receivable within one year | 40/41 | €8,024 | €7,794 | -€230 | -2.9% |
| Trade receivables | 40 | - | €365 | +€365 | |
| Other amounts receivable | 41 | €8,024 | €7,429 | -€595 | -7.4% |
| Cash at bank and in hand | 54/58 | €17,354 | €6,723 | -€10,631 | -61.3% |
| Total equity and liabilities | 10/49 | €37,379 | €27,823 | -€9,557 | -25.6% |
| Equity | 10/15 | €21,951 | €16,697 | -€5,254 | -23.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,491 | -€3,763 | -€5,254 | |
| Amounts payable | 17/49 | €15,428 | €11,125 | -€4,303 | -27.9% |
| Amounts payable within one year | 42/48 | €15,428 | €11,125 | -€4,303 | -27.9% |
| Trade debts | 44 | €15,428 | €8,994 | -€6,434 | -41.7% |
| Suppliers | 440/4 | €15,428 | €8,994 | -€6,434 | -41.7% |
| Taxes, remuneration and social security | 45 | - | €2,132 | +€2,132 | |
| Taxes | 450/3 | - | €132 | +€132 | |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,267 | €1,411 | -€4,856 | -77.5% |
| Other operating charges | 640/8 | €934 | €965 | +€30 | +3.2% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €12,615 | -€1,585 | -€14,199 | |
| Operating profit (loss) | 9901 | €5,413 | -€4,024 | -€9,437 | |
| Financial charges | 65/66B | €1,969 | €1,230 | -€739 | -37.5% |
| Recurring financial charges | 65 | €1,969 | €1,230 | -€739 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €3,444 | -€5,254 | -€8,698 | |
| Income taxes | 67/77 | €153 | - | -€153 | |
| Profit (loss) for the period | 9904 | €3,291 | -€5,254 | -€8,545 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,291 | -€5,254 | -€8,545 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.