GASTRONOMIO: 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.
GASTRONOMIO
Largest movements
- Cash -€45,770
down €45,770 (-47.8%), from €95,739 to €49,969
mainly Trade debts (-€54,677) and Other debts (-€25,158)
- Stocks and contracts +€17,665
up €17,665 (+23.0%), from €76,876 to €94,540
- Receivables within one year +€8,785
up €8,785 (+34.2%), from €25,665 to €34,450
of which Trade receivables: +€8,107
- Tangible fixed assets +€4,098
up €4,098 (+5.2%), from €78,815 to €82,914
of which Furniture and vehicles: +€8,843
- Trade debts -€54,677
down €54,677 (-60.1%), from €91,006 to €36,329
- Reserves +€46,519
up €46,519 (+39.6%), from €117,526 to €164,045
of which Distributable reserves: +€46,519
- Other debts -€25,158
down €25,158 (-69.2%), from €36,382 to €11,224
- Tax, wage and social debts +€19,594
up €19,594 (+122%), from €16,102 to €35,696
of which Taxes: +€13,770
- Staff costs +€30,325
up €30,325 (+88.9%), from €34,106 to €64,431
- Taxes +€10,655
up €10,655 (+139%), from €7,682 to €18,337
- Financial charges -€7,216
down €7,216 (-67.5%), from €10,695 to €3,479
- Gross operating margin +€5,245
up €5,245 (+3.8%), from €136,568 to €141,813
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €277,095 | €261,873 | -€15,222 | -5.5% |
| Fixed assets | 21/28 | €78,815 | €82,914 | +€4,098 | +5.2% |
| Tangible fixed assets | 22/27 | €78,815 | €82,914 | +€4,098 | +5.2% |
| Land and buildings | 22 | €1,976 | €3,635 | +€1,659 | +83.9% |
| Furniture and vehicles | 24 | - | €8,843 | +€8,843 | |
| Other tangible fixed assets | 26 | €76,839 | €70,436 | -€6,403 | -8.3% |
| Current assets | 29/58 | €198,280 | €178,960 | -€19,320 | -9.7% |
| Stocks and contracts in progress | 3 | €76,876 | €94,540 | +€17,665 | +23.0% |
| Stocks | 30/36 | €76,876 | €94,540 | +€17,665 | +23.0% |
| Amounts receivable within one year | 40/41 | €25,665 | €34,450 | +€8,785 | +34.2% |
| Trade receivables | 40 | €21,137 | €29,244 | +€8,107 | +38.4% |
| Other amounts receivable | 41 | €4,528 | €5,206 | +€678 | +15.0% |
| Cash at bank and in hand | 54/58 | €95,739 | €49,969 | -€45,770 | -47.8% |
| Total equity and liabilities | 10/49 | €277,095 | €261,873 | -€15,222 | -5.5% |
| Equity | 10/15 | €123,726 | €170,245 | +€46,519 | +37.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €117,526 | €164,045 | +€46,519 | +39.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €115,666 | €162,185 | +€46,519 | +40.2% |
| Provisions and deferred taxes | 16 | €8,379 | €8,379 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €8,379 | €8,379 | = | 0.0% |
| Pensions and similar obligations | 160 | €8,379 | €8,379 | = | 0.0% |
| Amounts payable | 17/49 | €144,990 | €83,249 | -€61,741 | -42.6% |
| Amounts payable within one year | 42/48 | €143,490 | €83,249 | -€60,241 | -42.0% |
| Trade debts | 44 | €91,006 | €36,329 | -€54,677 | -60.1% |
| Suppliers | 440/4 | €91,006 | €36,329 | -€54,677 | -60.1% |
| Taxes, remuneration and social security | 45 | €16,102 | €35,696 | +€19,594 | +122% |
| Taxes | 450/3 | €8,363 | €22,133 | +€13,770 | +165% |
| Remuneration and social security | 454/9 | €7,739 | €13,563 | +€5,824 | +75.2% |
| Other amounts payable | 47/48 | €36,382 | €11,224 | -€25,158 | -69.2% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Remuneration, social security and pensions | 62 | €34,106 | €64,431 | +€30,325 | +88.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,178 | €7,114 | -€64 | -0.9% |
| Other operating charges | 640/8 | €1,755 | €2,344 | +€588 | +33.5% |
| Gross operating margin | 9900 | €136,568 | €141,813 | +€5,245 | +3.8% |
| Operating profit (loss) | 9901 | €93,528 | €67,924 | -€25,604 | -27.4% |
| Financial income | 75/76B | €1,239 | €410 | -€829 | -66.9% |
| Recurring financial income | 75 | €1,239 | €410 | -€829 | -66.9% |
| Financial charges | 65/66B | €10,695 | €3,479 | -€7,216 | -67.5% |
| Recurring financial charges | 65 | €10,695 | €3,479 | -€7,216 | -67.5% |
| Profit (loss) for the period before taxes | 9903 | €84,073 | €64,856 | -€19,217 | -22.9% |
| Income taxes | 67/77 | €7,682 | €18,337 | +€10,655 | +139% |
| Profit (loss) for the period | 9904 | €76,392 | €46,519 | -€29,872 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €76,392 | €46,519 | -€29,872 | -39.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.