Graanmarkt 13 restaurant: 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.
Graanmarkt 13 restaurant
Largest movements
- Receivables within one year -€86,806
down €86,806 (-59.0%), from €147,044 to €60,238
- Tangible fixed assets -€46,337
down €46,337 (-16.8%), from €275,059 to €228,722
of which Other tangible fixed assets: -€44,465
- Cash -€18,343
down €18,343 (-63.0%), from €29,098 to €10,755
mainly Net result for the year (-€307,191) and Trade debts (-€177,929)
- Intangible fixed assets -€14,642
down €14,642 (-41.4%), from €35,395 to €20,753
- Deferred charges and accrued income -€11,615
down €11,615 (-48.2%), from €24,115 to €12,500
- Profit (loss) carried forward -€307,191
down €307,191 (-20.5%), from -€1.5m to -€1.8m
- Other debts +€258,112
up €258,112 (+29.8%), from €866,907 to €1.1m
- Trade debts -€177,929
down €177,929 (-68.2%), from €260,918 to €82,989
- Debts after one year +€108,056
up €108,056 (+776%), from €13,927 to €121,983
- Tax, wage and social debts -€66,841
down €66,841 (-79.8%), from €83,803 to €16,962
of which Remuneration and social security: -€48,581
- Staff costs -€267,551
down €267,551 (-55.3%), from €483,508 to €215,957
- Gross operating margin -€96,230
down €96,230 (-82.7%), from €116,311 to €20,081
- Depreciation -€14,359
down €14,359 (-15.6%), from €92,034 to €77,675
- Other operating charges -€6,089
down €6,089 (-42.8%), from €14,216 to €8,127
- Financial income -€2,452
down €2,452 (-51.0%), from €4,805 to €2,353
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €520,713 | €332,970 | -€187,743 | -36.1% |
| Fixed assets | 21/28 | €310,456 | €249,477 | -€60,979 | -19.6% |
| Intangible fixed assets | 21 | €35,395 | €20,753 | -€14,642 | -41.4% |
| Tangible fixed assets | 22/27 | €275,059 | €228,722 | -€46,337 | -16.8% |
| Plant, machinery and equipment | 23 | €10,724 | €19,999 | +€9,275 | +86.5% |
| Furniture and vehicles | 24 | €49,755 | €38,608 | -€11,147 | -22.4% |
| Other tangible fixed assets | 26 | €214,580 | €170,115 | -€44,465 | -20.7% |
| Financial fixed assets | 28 | €2 | €2 | = | 0.0% |
| Current assets | 29/58 | €210,257 | €83,493 | -€126,764 | -60.3% |
| Stocks and contracts in progress | 3 | €10,000 | - | -€10,000 | |
| Stocks | 30/36 | €10,000 | - | -€10,000 | |
| Amounts receivable within one year | 40/41 | €147,044 | €60,238 | -€86,806 | -59.0% |
| Other amounts receivable | 41 | €147,044 | €60,238 | -€86,806 | -59.0% |
| Cash at bank and in hand | 54/58 | €29,098 | €10,755 | -€18,343 | -63.0% |
| Deferred charges and accrued income | 490/1 | €24,115 | €12,500 | -€11,615 | -48.2% |
| Total equity and liabilities | 10/49 | €520,713 | €332,970 | -€187,743 | -36.1% |
| Equity | 10/15 | -€831,792 | -€1,138,983 | -€307,191 | -36.9% |
| Contributions | 10/11 | €668,600 | €668,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,500,392 | -€1,807,583 | -€307,191 | -20.5% |
| Amounts payable | 17/49 | €1,352,505 | €1,471,953 | +€119,448 | +8.8% |
| Amounts payable after more than one year | 17 | €13,927 | €121,983 | +€108,056 | +776% |
| Financial debts | 170/4 | €13,927 | €121,983 | +€108,056 | +776% |
| Amounts payable within one year | 42/48 | €1,336,628 | €1,349,970 | +€13,342 | +1.0% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €260,918 | €82,989 | -€177,929 | -68.2% |
| Suppliers | 440/4 | €260,918 | €82,989 | -€177,929 | -68.2% |
| Taxes, remuneration and social security | 45 | €83,803 | €16,962 | -€66,841 | -79.8% |
| Taxes | 450/3 | €32,906 | €14,646 | -€18,260 | -55.5% |
| Remuneration and social security | 454/9 | €50,897 | €2,316 | -€48,581 | -95.4% |
| Other amounts payable | 47/48 | €866,907 | €1,125,019 | +€258,112 | +29.8% |
| Accrued charges and deferred income | 492/3 | €1,950 | - | -€1,950 | |
| Remuneration, social security and pensions | 62 | €483,508 | €215,957 | -€267,551 | -55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,034 | €77,675 | -€14,359 | -15.6% |
| Other operating charges | 640/8 | €14,216 | €8,127 | -€6,089 | -42.8% |
| Gross operating margin | 9900 | €116,311 | €20,081 | -€96,230 | -82.7% |
| Operating profit (loss) | 9901 | -€473,447 | -€281,678 | +€191,769 | +40.5% |
| Financial income | 75/76B | €4,805 | €2,353 | -€2,452 | -51.0% |
| Recurring financial income | 75 | €4,805 | €2,353 | -€2,452 | -51.0% |
| Financial charges | 65/66B | €28,832 | €27,866 | -€966 | -3.4% |
| Recurring financial charges | 65 | €28,832 | €27,866 | -€966 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€497,474 | -€307,191 | +€190,283 | +38.2% |
| Income taxes | 67/77 | €1,231 | - | -€1,231 | |
| Profit (loss) for the period | 9904 | -€498,705 | -€307,191 | +€191,514 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€498,705 | -€307,191 | +€191,514 | +38.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.