GRANDIOOS: 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
GRANDIOOS
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€5,143
2024 · €3,208+€1,935
Equity
€566,586
2024 · €561,443+€5,143
Cash
€2,140
2024 · €4,284-€2,144
Balance sheet total
€1.2m
2024 · €1.2m+€55,384
Largest movements
Assets
- Tangible fixed assets +€56,150
up €56,150 (+82.8%), from €67,808 to €123,958
of which Other tangible fixed assets: +€56,697
Equity and liabilities
- Other debts +€49,347
up €49,347 (+8.4%), from €584,625 to €633,972
Income statement
- Gross operating margin +€5,493
up €5,493 (+10.1%), from €54,386 to €59,879
- Depreciation +€2,980
up €2,980 (+53.2%), from €5,605 to €8,585
- Staff costs +€1,087
up €1,087 (+2.5%), from €42,842 to €43,929
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
€3,208
Gross operating margin
+€5,493
Staff costs
-€1,087
Depreciation
-€2,980
Other operating charges
+€510
Financial income
-€109
Financial charges
+€108
Result 2025
€5,143
raises the resultlowers the result
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
+€62,591
Investment
-€64,735
Financing
€0
Cash 2024
€4,284
From operations (derived)
+€62,591
Net result for the year
+€5,143
Depreciation
+€8,585
Receivables within one year
-€1,378
Trade debts
+€873
Tax, wage and social debts
+€21
Other debts
+€49,347
Investment (derived)
-€64,735
Investment in fixed assets (net)
-€64,735
Cash 2025
€2,140
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,159,903 | €1,215,287 | +€55,384 | +4.8% |
| Fixed assets | 21/28 | €1,152,308 | €1,208,458 | +€56,150 | +4.9% |
| Tangible fixed assets | 22/27 | €67,808 | €123,958 | +€56,150 | +82.8% |
| Land and buildings | 22 | €48,638 | €48,347 | -€291 | -0.6% |
| Plant, machinery and equipment | 23 | €513 | €257 | -€256 | -49.9% |
| Other tangible fixed assets | 26 | €18,657 | €75,354 | +€56,697 | +304% |
| Financial fixed assets | 28 | €1,084,500 | €1,084,500 | = | 0.0% |
| Current assets | 29/58 | €7,595 | €6,829 | -€766 | -10.1% |
| Amounts receivable within one year | 40/41 | €1,811 | €3,189 | +€1,378 | +76.1% |
| Trade receivables | 40 | €1,811 | €3,189 | +€1,378 | +76.1% |
| Cash at bank and in hand | 54/58 | €4,284 | €2,140 | -€2,144 | -50.0% |
| Deferred charges and accrued income | 490/1 | €1,500 | €1,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,159,903 | €1,215,287 | +€55,384 | +4.8% |
| Equity | 10/15 | €561,443 | €566,586 | +€5,143 | +0.9% |
| Contributions | 10/11 | €397,000 | €397,000 | = | 0.0% |
| Capital | 10 | €397,000 | €397,000 | = | 0.0% |
| Issued capital | 100 | €397,000 | €397,000 | = | 0.0% |
| Reserves | 13 | €56,314 | €56,314 | = | 0.0% |
| Non-distributable reserves | 130/1 | €39,700 | €39,700 | = | 0.0% |
| Legal reserve | 130 | €39,700 | €39,700 | = | 0.0% |
| Distributable reserves | 133 | €16,614 | €16,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,129 | €113,272 | +€5,143 | +4.8% |
| Amounts payable | 17/49 | €598,460 | €648,701 | +€50,241 | +8.4% |
| Amounts payable within one year | 42/48 | €598,460 | €648,701 | +€50,241 | +8.4% |
| Trade debts | 44 | €3,006 | €3,879 | +€873 | +29.0% |
| Suppliers | 440/4 | €3,006 | €3,879 | +€873 | +29.0% |
| Taxes, remuneration and social security | 45 | €10,829 | €10,850 | +€21 | +0.2% |
| Taxes | 450/3 | €2,954 | €2,682 | -€272 | -9.2% |
| Remuneration and social security | 454/9 | €7,875 | €8,168 | +€293 | +3.7% |
| Other amounts payable | 47/48 | €584,625 | €633,972 | +€49,347 | +8.4% |
| Remuneration, social security and pensions | 62 | €42,842 | €43,929 | +€1,087 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,605 | €8,585 | +€2,980 | +53.2% |
| Other operating charges | 640/8 | €2,613 | €2,103 | -€510 | -19.5% |
| Gross operating margin | 9900 | €54,386 | €59,879 | +€5,493 | +10.1% |
| Operating profit (loss) | 9901 | €3,326 | €5,262 | +€1,936 | +58.2% |
| Financial income | 75/76B | €146 | €37 | -€109 | -74.7% |
| Recurring financial income | 75 | €146 | €37 | -€109 | -74.7% |
| Financial charges | 65/66B | €264 | €156 | -€108 | -40.9% |
| Recurring financial charges | 65 | €264 | €156 | -€108 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €3,208 | €5,143 | +€1,935 | +60.3% |
| Profit (loss) for the period | 9904 | €3,208 | €5,143 | +€1,935 | +60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,208 | €5,143 | +€1,935 | +60.3% |
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 14 October 2026 via checked.be.