GRILL BEAULIEU: 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.
GRILL BEAULIEU
Largest movements
- Cash -€22,050
down €22,050 (-16.9%), from €130,600 to €108,551
mainly Tax, wage and social debts (-€10,206) and Trade debts (-€8,687)
- Receivables after one year +€4,785
up €4,785 (+6.5%), from €73,076 to €77,860
- Stocks and contracts -€2,770
no longer reported in 2025 (was €2,770)
- Tax, wage and social debts -€10,206
down €10,206 (-45.3%), from €22,515 to €12,309
of which Taxes: -€12,888
- Trade debts -€8,687
down €8,687 (-88.4%), from €9,831 to €1,144
- Gross operating margin -€58,593
down €58,593 (-86.9%), from €67,434 to €8,840
- Staff costs -€10,534
down €10,534 (-61.1%), from €17,246 to €6,712
- Taxes -€9,134
down €9,134 (-91.8%), from €9,954 to €820
- Other operating charges -€4,053
down €4,053 (-81.0%), from €5,004 to €951
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 | €213,660 | €193,325 | -€20,336 | -9.5% |
| Fixed assets | 21/28 | €7,189 | €6,490 | -€699 | -9.7% |
| Tangible fixed assets | 22/27 | €4,190 | €3,491 | -€699 | -16.7% |
| Plant, machinery and equipment | 23 | €3,404 | €3,113 | -€292 | -8.6% |
| Furniture and vehicles | 24 | €786 | €378 | -€407 | -51.8% |
| Financial fixed assets | 28 | €2,999 | €2,999 | = | 0.0% |
| Current assets | 29/58 | €206,471 | €186,835 | -€19,637 | -9.5% |
| Amounts receivable after more than one year | 29 | €73,076 | €77,860 | +€4,785 | +6.5% |
| Other amounts receivable | 291 | €73,076 | €77,860 | +€4,785 | +6.5% |
| Stocks and contracts in progress | 3 | €2,770 | - | -€2,770 | |
| Stocks | 30/36 | €2,770 | - | -€2,770 | |
| Amounts receivable within one year | 40/41 | €25 | €423 | +€398 | +1,593% |
| Other amounts receivable | 41 | €25 | €423 | +€398 | +1,593% |
| Cash at bank and in hand | 54/58 | €130,600 | €108,551 | -€22,050 | -16.9% |
| Total equity and liabilities | 10/49 | €213,660 | €193,325 | -€20,336 | -9.5% |
| Equity | 10/15 | €181,219 | €179,871 | -€1,348 | -0.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,019 | €111,671 | -€1,348 | -1.2% |
| Amounts payable | 17/49 | €32,441 | €13,453 | -€18,988 | -58.5% |
| Amounts payable within one year | 42/48 | €32,441 | €13,453 | -€18,988 | -58.5% |
| Current portion of amounts payable after more than one year | 42 | €95 | - | -€95 | |
| Trade debts | 44 | €9,831 | €1,144 | -€8,687 | -88.4% |
| Suppliers | 440/4 | €9,831 | €1,144 | -€8,687 | -88.4% |
| Taxes, remuneration and social security | 45 | €22,515 | €12,309 | -€10,206 | -45.3% |
| Taxes | 450/3 | €17,856 | €4,968 | -€12,888 | -72.2% |
| Remuneration and social security | 454/9 | €4,659 | €7,342 | +€2,682 | +57.6% |
| Non-recurring operating income | 76A | - | €2,743 | +€2,743 | |
| Remuneration, social security and pensions | 62 | €17,246 | €6,712 | -€10,534 | -61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,563 | €1,084 | -€479 | -30.6% |
| Other operating charges | 640/8 | €5,004 | €951 | -€4,053 | -81.0% |
| Gross operating margin | 9900 | €67,434 | €8,840 | -€58,593 | -86.9% |
| Operating profit (loss) | 9901 | €43,621 | €93 | -€43,528 | -99.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €1,188 | €621 | -€567 | -47.7% |
| Recurring financial charges | 65 | €1,188 | €621 | -€567 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €42,433 | -€528 | -€42,961 | |
| Income taxes | 67/77 | €9,954 | €820 | -€9,134 | -91.8% |
| Profit (loss) for the period | 9904 | €32,480 | -€1,348 | -€33,827 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,480 | -€1,348 | -€33,827 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.