FOU DU GOÛT: 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.
What changed
FOU DU GOÛT
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€97,719
2024 · €87,863+€9,856
Equity
€389,364
2024 · €291,646+€97,719
Cash
€187,102
2024 · €60,349+€126,753
Balance sheet total
€589,419
2024 · €511,308+€78,111
Largest movements
Assets
- Cash +€126,753
up €126,753 (+210%), from €60,349 to €187,102
mainly Net result for the year (+€97,719) and Depreciation (+€53,851)
- Tangible fixed assets -€53,208
down €53,208 (-18.8%), from €282,772 to €229,564
Equity and liabilities
- Reserves +€97,719
up €97,719 (+35.8%), from €273,327 to €371,045
of which Distributable reserves: +€99,579
- Debts after one year -€32,877
down €32,877 (-51.5%), from €63,842 to €30,965
- Tax, wage and social debts +€17,977
up €17,977 (+39.2%), from €45,910 to €63,887
of which Taxes: +€10,071
- Other debts -€7,146
down €7,146 (-100%), from €7,146 to €0
Income statement
- Gross operating margin +€34,990
up €34,990 (+6.0%), from €584,565 to €619,555
- Staff costs +€21,452
up €21,452 (+5.5%), from €392,913 to €414,365
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
€87,863
Gross operating margin
+€34,990
Staff costs
-€21,452
Depreciation
-€1,125
Other operating charges
+€3,184
Other operating items
+€69
Financial income
+€2
Financial charges
+€204
Taxes
-€6,017
Result 2025
€97,719
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€164,157
Investment
-€5,643
Financing
-€31,761
Cash 2024
€60,349
From operations (derived)
+€164,157
Net result for the year
+€97,719
Depreciation
+€53,851
Stocks and contracts
-€307
Receivables within one year
+€4,092
Deferred charges and accrued income
-€3,352
Trade debts
+€1,963
Tax, wage and social debts
+€17,977
Other debts
-€7,146
Accrued charges and deferred income
-€641
Investment (derived)
-€5,643
Investment in fixed assets (net)
-€643
Current investments
-€5,000
Financing
-€31,761
Debts after one year
-€32,877
Current portion of long-term debt
+€1,383
Short-term financial debts
-€267
Cash 2025
€187,102
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €511,308 | €589,419 | +€78,111 | +15.3% |
| Fixed assets | 21/28 | €282,772 | €229,564 | -€53,208 | -18.8% |
| Tangible fixed assets | 22/27 | €282,772 | €229,564 | -€53,208 | -18.8% |
| Land and buildings | 22 | €210,633 | €185,101 | -€25,531 | -12.1% |
| Plant, machinery and equipment | 23 | €46,141 | €24,786 | -€21,355 | -46.3% |
| Furniture and vehicles | 24 | €25,999 | €19,677 | -€6,322 | -24.3% |
| Current assets | 29/58 | €228,536 | €359,856 | +€131,319 | +57.5% |
| Stocks and contracts in progress | 3 | €10,435 | €10,742 | +€307 | +2.9% |
| Stocks | 30/36 | €10,435 | €10,742 | +€307 | +2.9% |
| Amounts receivable within one year | 40/41 | €87,498 | €83,406 | -€4,092 | -4.7% |
| Trade receivables | 40 | €37,126 | €23,099 | -€14,027 | -37.8% |
| Other amounts receivable | 41 | €50,373 | €60,308 | +€9,935 | +19.7% |
| Current investments | 50/53 | €70,000 | €75,000 | +€5,000 | +7.1% |
| Cash at bank and in hand | 54/58 | €60,349 | €187,102 | +€126,753 | +210% |
| Deferred charges and accrued income | 490/1 | €253 | €3,605 | +€3,352 | +1,324% |
| Total equity and liabilities | 10/49 | €511,308 | €589,419 | +€78,111 | +15.3% |
| Equity | 10/15 | €291,646 | €389,364 | +€97,719 | +33.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €273,327 | €371,045 | +€97,719 | +35.8% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €271,467 | €371,045 | +€99,579 | +36.7% |
| Profit (loss) carried forward | 14 | -€281 | -€281 | = | 0.0% |
| Provisions and deferred taxes | 16 | €26,900 | €26,900 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €26,900 | €26,900 | = | 0.0% |
| Pensions and similar obligations | 160 | €26,900 | €26,900 | = | 0.0% |
| Amounts payable | 17/49 | €192,762 | €173,155 | -€19,608 | -10.2% |
| Amounts payable after more than one year | 17 | €63,842 | €30,965 | -€32,877 | -51.5% |
| Financial debts | 170/4 | €63,842 | €30,965 | -€32,877 | -51.5% |
| Amounts payable within one year | 42/48 | €128,279 | €142,190 | +€13,910 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €31,495 | €32,877 | +€1,383 | +4.4% |
| Financial debts | 43 | €365 | €98 | -€267 | -73.0% |
| Credit institutions | 430/8 | €365 | €98 | -€267 | -73.0% |
| Trade debts | 44 | €43,364 | €45,327 | +€1,963 | +4.5% |
| Suppliers | 440/4 | €43,364 | €45,327 | +€1,963 | +4.5% |
| Taxes, remuneration and social security | 45 | €45,910 | €63,887 | +€17,977 | +39.2% |
| Taxes | 450/3 | €13,926 | €23,997 | +€10,071 | +72.3% |
| Remuneration and social security | 454/9 | €31,983 | €39,890 | +€7,906 | +24.7% |
| Other amounts payable | 47/48 | €7,146 | €0 | -€7,146 | -100% |
| Accrued charges and deferred income | 492/3 | €641 | €0 | -€641 | -100% |
| Non-recurring operating income | 76A | €781 | - | -€781 | |
| Remuneration, social security and pensions | 62 | €392,913 | €414,365 | +€21,452 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,726 | €53,851 | +€1,125 | +2.1% |
| Other operating charges | 640/8 | €6,054 | €2,869 | -€3,184 | -52.6% |
| Non-recurring operating charges | 66A | €69 | - | -€69 | |
| Gross operating margin | 9900 | €584,565 | €619,555 | +€34,990 | +6.0% |
| Operating profit (loss) | 9901 | €132,803 | €148,470 | +€15,666 | +11.8% |
| Financial income | 75/76B | €0 | €2 | +€2 | +15,100% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +15,100% |
| Financial charges | 65/66B | €8,926 | €8,721 | -€204 | -2.3% |
| Recurring financial charges | 65 | €8,926 | €8,721 | -€204 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €123,878 | €139,750 | +€15,872 | +12.8% |
| Income taxes | 67/77 | €36,015 | €42,031 | +€6,017 | +16.7% |
| Profit (loss) for the period | 9904 | €87,863 | €97,719 | +€9,856 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €87,863 | €97,719 | +€9,856 | +11.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.