EGM 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.
EGM Resto
Largest movements
- Receivables within one year +€1,525
new in 2024: €1,525
- Tangible fixed assets -€1,415
no longer reported in 2024 (was €1,415)
- Cash +€1,284
up €1,284 (+195%), from €659 to €1,943
mainly Net result for the year (+€18,533) and Tax, wage and social debts (+€10,090)
- Other debts -€27,197
down €27,197 (-50.0%), from €54,414 to €27,217
- Profit (loss) carried forward +€18,533
up €18,533 (+18.9%), from -€97,969 to -€79,436
- Tax, wage and social debts +€10,090
up €10,090 (+27.7%), from €36,446 to €46,536
of which Remuneration and social security: +€12,167
- Gross operating margin +€30,243
up €30,243, from -€2,590 to €27,653
- Other operating charges +€1,721
up €1,721 (+182%), from €943 to €2,664
- Staff costs +€1,678
up €1,678 (+103%), from €1,632 to €3,310
- Taxes +€620
new in 2024: €620
- Financial charges -€294
down €294 (-20.9%), from €1,404 to €1,111
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,073 | €3,468 | +€1,395 | +67.3% |
| Fixed assets | 21/28 | €1,415 | - | -€1,415 | |
| Tangible fixed assets | 22/27 | €1,415 | - | -€1,415 | |
| Other tangible fixed assets | 26 | €1,415 | - | -€1,415 | |
| Current assets | 29/58 | €659 | €3,468 | +€2,809 | +427% |
| Amounts receivable within one year | 40/41 | - | €1,525 | +€1,525 | |
| Trade receivables | 40 | - | €1,525 | +€1,525 | |
| Cash at bank and in hand | 54/58 | €659 | €1,943 | +€1,284 | +195% |
| Total equity and liabilities | 10/49 | €2,073 | €3,468 | +€1,395 | +67.3% |
| Equity | 10/15 | -€89,340 | -€70,808 | +€18,533 | +20.7% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €429 | €429 | = | 0.0% |
| Non-distributable reserves | 130/1 | €429 | €429 | = | 0.0% |
| Reserves not available under the articles | 1311 | €429 | €429 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,969 | -€79,436 | +€18,533 | +18.9% |
| Amounts payable | 17/49 | €91,414 | €74,276 | -€17,138 | -18.7% |
| Amounts payable within one year | 42/48 | €91,414 | €74,276 | -€17,138 | -18.7% |
| Trade debts | 44 | €554 | €523 | -€31 | -5.7% |
| Suppliers | 440/4 | €554 | €523 | -€31 | -5.7% |
| Taxes, remuneration and social security | 45 | €36,446 | €46,536 | +€10,090 | +27.7% |
| Taxes | 450/3 | €2,784 | €707 | -€2,077 | -74.6% |
| Remuneration and social security | 454/9 | €33,662 | €45,829 | +€12,167 | +36.1% |
| Other amounts payable | 47/48 | €54,414 | €27,217 | -€27,197 | -50.0% |
| Remuneration, social security and pensions | 62 | €1,632 | €3,310 | +€1,678 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,478 | €1,415 | -€63 | -4.3% |
| Other operating charges | 640/8 | €943 | €2,664 | +€1,721 | +182% |
| Gross operating margin | 9900 | -€2,590 | €27,653 | +€30,243 | |
| Operating profit (loss) | 9901 | -€6,644 | €20,264 | +€26,907 | |
| Financial charges | 65/66B | €1,404 | €1,111 | -€294 | -20.9% |
| Recurring financial charges | 65 | €1,404 | €1,111 | -€294 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,048 | €19,153 | +€27,201 | |
| Income taxes | 67/77 | - | €620 | +€620 | |
| Profit (loss) for the period | 9904 | -€8,048 | €18,533 | +€26,581 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,048 | €18,533 | +€26,581 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.