GRILL & FISH CORNER: 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 & FISH CORNER
Largest movements
- Stocks and contracts +€4,305
new in 2025: €4,305
- Tangible fixed assets +€1,242
up €1,242 (+67.8%), from €1,832 to €3,074
of which Furniture and vehicles: +€1,609
- Receivables within one year +€930
up €930 (+122%), from €764 to €1,694
- Cash -€244
down €244 (-17.5%), from €1,397 to €1,153
mainly Net result for the year (-€10,330) and Stocks and contracts (-€4,305)
- Deferred charges and accrued income +€211
new in 2025: €211
- Profit (loss) carried forward -€10,330
down €10,330 (-276%), from -€3,746 to -€14,076
- Other debts +€9,420
up €9,420 (+365%), from €2,582 to €12,002
- Trade debts +€7,058
up €7,058 (+266%), from €2,657 to €9,715
- Tax, wage and social debts +€296
new in 2025: €296
- Staff costs +€3,134
new in 2025: €3,134
- Gross operating margin -€2,233
down €2,233 (-59.7%), from -€3,740 to -€5,973
- Depreciation +€758
new in 2025: €758
- Other operating charges +€372
new in 2025: €372
- Financial charges +€91
up €91 (+1,517%), from €6 to €97
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 | €3,993 | €10,437 | +€6,444 | +161% |
| Fixed assets | 21/28 | €1,832 | €3,074 | +€1,242 | +67.8% |
| Tangible fixed assets | 22/27 | €1,832 | €3,074 | +€1,242 | +67.8% |
| Plant, machinery and equipment | 23 | €1,832 | €1,465 | -€367 | -20.0% |
| Furniture and vehicles | 24 | - | €1,609 | +€1,609 | |
| Current assets | 29/58 | €2,161 | €7,363 | +€5,202 | +241% |
| Stocks and contracts in progress | 3 | - | €4,305 | +€4,305 | |
| Stocks | 30/36 | - | €4,305 | +€4,305 | |
| Amounts receivable within one year | 40/41 | €764 | €1,694 | +€930 | +122% |
| Other amounts receivable | 41 | €764 | €1,694 | +€930 | +122% |
| Cash at bank and in hand | 54/58 | €1,397 | €1,153 | -€244 | -17.5% |
| Deferred charges and accrued income | 490/1 | - | €211 | +€211 | |
| Total equity and liabilities | 10/49 | €3,993 | €10,437 | +€6,444 | +161% |
| Equity | 10/15 | -€1,246 | -€11,576 | -€10,330 | -829% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,746 | -€14,076 | -€10,330 | -276% |
| Amounts payable | 17/49 | €5,239 | €22,013 | +€16,774 | +320% |
| Amounts payable within one year | 42/48 | €5,239 | €22,013 | +€16,774 | +320% |
| Trade debts | 44 | €2,657 | €9,715 | +€7,058 | +266% |
| Suppliers | 440/4 | €2,657 | €9,715 | +€7,058 | +266% |
| Taxes, remuneration and social security | 45 | - | €296 | +€296 | |
| Remuneration and social security | 454/9 | - | €296 | +€296 | |
| Other amounts payable | 47/48 | €2,582 | €12,002 | +€9,420 | +365% |
| Remuneration, social security and pensions | 62 | - | €3,134 | +€3,134 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €758 | +€758 | |
| Other operating charges | 640/8 | - | €372 | +€372 | |
| Gross operating margin | 9900 | -€3,740 | -€5,973 | -€2,233 | -59.7% |
| Operating profit (loss) | 9901 | -€3,740 | -€10,237 | -€6,497 | -174% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €6 | €97 | +€91 | +1,517% |
| Recurring financial charges | 65 | €6 | €97 | +€91 | +1,517% |
| Profit (loss) for the period before taxes | 9903 | -€3,746 | -€10,330 | -€6,584 | -176% |
| Profit (loss) for the period | 9904 | -€3,746 | -€10,330 | -€6,584 | -176% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,746 | -€10,330 | -€6,584 | -176% |
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 15 October 2026 via checked.be.