Gastronovie: 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.
Gastronovie
Largest movements
- Receivables within one year +€22,486
up €22,486 (+26.6%), from €84,534 to €107,020
of which Trade receivables: +€48,607
- Cash -€7,726
down €7,726 (-97.4%), from €7,932 to €206
mainly Current portion of long-term debt (-€62,398) and Receivables within one year (-€22,486)
- Current portion of long-term debt -€62,398
no longer reported in 2026 (was €62,398)
- Other debts +€38,194
up €38,194 (+16.8%), from €227,670 to €265,864
- Profit (loss) carried forward +€30,644
up €30,644 (+14.2%), from -€216,059 to -€185,415
- Tax, wage and social debts +€12,588
up €12,588 (+178%), from €7,054 to €19,642
of which Taxes: +€12,938
- Trade debts -€5,186
down €5,186 (-48.6%), from €10,678 to €5,492
- Financial charges +€5,320
up €5,320 (+192%), from €2,775 to €8,095
- Financial income -€1,762
down €1,762 (-52.1%), from €3,379 to €1,617
- Other operating charges +€1,635
up €1,635 (+212%), from €771 to €2,406
- Gross operating margin +€1,317
up €1,317 (+3.3%), from €39,489 to €40,806
- Depreciation -€984
down €984 (-46.4%), from €2,121 to €1,137
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 | €98,011 | €111,853 | +€13,842 | +14.1% |
| Fixed assets | 21/28 | €5,545 | €4,628 | -€918 | -16.5% |
| Tangible fixed assets | 22/27 | €5,545 | €4,628 | -€918 | -16.5% |
| Plant, machinery and equipment | 23 | €652 | €857 | +€204 | +31.4% |
| Furniture and vehicles | 24 | €1,597 | €998 | -€599 | -37.5% |
| Other tangible fixed assets | 26 | €3,296 | €2,773 | -€523 | -15.9% |
| Current assets | 29/58 | €92,466 | €107,226 | +€14,759 | +16.0% |
| Amounts receivable within one year | 40/41 | €84,534 | €107,020 | +€22,486 | +26.6% |
| Trade receivables | 40 | €53,733 | €102,340 | +€48,607 | +90.5% |
| Other amounts receivable | 41 | €30,801 | €4,680 | -€26,122 | -84.8% |
| Cash at bank and in hand | 54/58 | €7,932 | €206 | -€7,726 | -97.4% |
| Total equity and liabilities | 10/49 | €98,011 | €111,853 | +€13,842 | +14.1% |
| Equity | 10/15 | -€209,788 | -€179,144 | +€30,644 | +14.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71 | €71 | = | 0.0% |
| Non-distributable reserves | 130/1 | €71 | €71 | = | 0.0% |
| Reserves not available under the articles | 1311 | €71 | €71 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€216,059 | -€185,415 | +€30,644 | +14.2% |
| Amounts payable | 17/49 | €307,799 | €290,997 | -€16,802 | -5.5% |
| Amounts payable within one year | 42/48 | €307,799 | €290,997 | -€16,802 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €62,398 | - | -€62,398 | |
| Trade debts | 44 | €10,678 | €5,492 | -€5,186 | -48.6% |
| Suppliers | 440/4 | €10,678 | €5,492 | -€5,186 | -48.6% |
| Taxes, remuneration and social security | 45 | €7,054 | €19,642 | +€12,588 | +178% |
| Taxes | 450/3 | €3,297 | €16,235 | +€12,938 | +392% |
| Remuneration and social security | 454/9 | €3,756 | €3,406 | -€350 | -9.3% |
| Other amounts payable | 47/48 | €227,670 | €265,864 | +€38,194 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,121 | €1,137 | -€984 | -46.4% |
| Other operating charges | 640/8 | €771 | €2,406 | +€1,635 | +212% |
| Gross operating margin | 9900 | €39,489 | €40,806 | +€1,317 | +3.3% |
| Operating profit (loss) | 9901 | €36,597 | €37,263 | +€667 | +1.8% |
| Financial income | 75/76B | €3,379 | €1,617 | -€1,762 | -52.1% |
| Recurring financial income | 75 | €3,379 | €1,617 | -€1,762 | -52.1% |
| Financial charges | 65/66B | €2,775 | €8,095 | +€5,320 | +192% |
| Recurring financial charges | 65 | €2,775 | €8,095 | +€5,320 | +192% |
| Profit (loss) for the period before taxes | 9903 | €37,200 | €30,785 | -€6,415 | -17.2% |
| Income taxes | 67/77 | €140 | €141 | +€2 | +1.1% |
| Profit (loss) for the period | 9904 | €37,061 | €30,644 | -€6,417 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,061 | €30,644 | -€6,417 | -17.3% |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.