GRILL ROOM ISIS: 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 ROOM ISIS
Largest movements
- Cash -€29,603
down €29,603 (-46.4%), from €63,822 to €34,219
mainly Receivables within one year (-€27,318) and Trade debts (-€14,419)
- Receivables within one year +€27,318
up €27,318 (+28.5%), from €95,775 to €123,093
of which Trade receivables: +€21,515
- Stocks and contracts +€6,500
up €6,500 (+196%), from €3,315 to €9,815
- Tangible fixed assets -€5,121
down €5,121 (-14.8%), from €34,496 to €29,374
of which Plant, machinery and equipment: -€3,261
- Profit (loss) carried forward +€14,425
up €14,425 (+7,501%), from €192 to €14,617
- Trade debts -€14,419
down €14,419 (-44.7%), from €32,222 to €17,803
- Purchases and services +€389,377
new in 2025: €389,377
- Gross operating margin -€17,197
down €17,197 (-46.0%), from €37,391 to €20,194
- Taxes -€9,990
no longer reported in 2025 (was €9,990)
- Staff costs -€4,857
down €4,857 (-65.6%), from €7,408 to €2,552
- Financial income +€3,854
up €3,854 (+257%), from €1,500 to €5,354
of which Financial income: +€3,854
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 | €197,542 | €196,637 | -€906 | -0.5% |
| Fixed assets | 21/28 | €34,631 | €29,509 | -€5,121 | -14.8% |
| Tangible fixed assets | 22/27 | €34,496 | €29,374 | -€5,121 | -14.8% |
| Land and buildings | 22 | €18,337 | €16,477 | -€1,860 | -10.1% |
| Plant, machinery and equipment | 23 | €3,261 | - | -€3,261 | |
| Furniture and vehicles | 24 | €12,897 | €12,897 | = | 0.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €162,912 | €167,127 | +€4,216 | +2.6% |
| Stocks and contracts in progress | 3 | €3,315 | €9,815 | +€6,500 | +196% |
| Stocks | 30/36 | €3,315 | €9,815 | +€6,500 | +196% |
| Amounts receivable within one year | 40/41 | €95,775 | €123,093 | +€27,318 | +28.5% |
| Trade receivables | 40 | - | €21,515 | +€21,515 | |
| Other amounts receivable | 41 | €95,775 | €101,578 | +€5,803 | +6.1% |
| Cash at bank and in hand | 54/58 | €63,822 | €34,219 | -€29,603 | -46.4% |
| Total equity and liabilities | 10/49 | €197,542 | €196,637 | -€906 | -0.5% |
| Equity | 10/15 | €149,039 | €163,464 | +€14,425 | +9.7% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €117,860 | €117,860 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €114,761 | €114,761 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €192 | €14,617 | +€14,425 | +7,501% |
| Amounts payable | 17/49 | €48,504 | €33,173 | -€15,330 | -31.6% |
| Amounts payable within one year | 42/48 | €48,504 | €33,173 | -€15,330 | -31.6% |
| Trade debts | 44 | €32,222 | €17,803 | -€14,419 | -44.7% |
| Suppliers | 440/4 | €32,222 | €17,803 | -€14,419 | -44.7% |
| Taxes, remuneration and social security | 45 | €16,282 | €15,370 | -€911 | -5.6% |
| Taxes | 450/3 | €13,342 | €13,397 | +€55 | +0.4% |
| Remuneration and social security | 454/9 | €2,940 | €1,974 | -€966 | -32.9% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €389,377 | +€389,377 | |
| Remuneration, social security and pensions | 62 | €7,408 | €2,552 | -€4,857 | -65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,967 | €5,121 | -€845 | -14.2% |
| Other operating charges | 640/8 | €2,493 | €3,426 | +€933 | +37.4% |
| Gross operating margin | 9900 | €37,391 | €20,194 | -€17,197 | -46.0% |
| Operating profit (loss) | 9901 | €21,523 | €9,095 | -€12,428 | -57.7% |
| Financial income | 75/76B | €1,500 | €5,354 | +€3,854 | +257% |
| Recurring financial income | 75 | €1,500 | €5,354 | +€3,854 | +257% |
| Non-recurring financial income | 76B | €1,500 | - | -€1,500 | |
| Financial charges | 65/66B | €1,212 | €25 | -€1,187 | -98.0% |
| Recurring financial charges | 65 | €1,212 | €25 | -€1,187 | -98.0% |
| Profit (loss) for the period before taxes | 9903 | €21,811 | €14,425 | -€7,387 | -33.9% |
| Income taxes | 67/77 | €9,990 | - | -€9,990 | |
| Profit (loss) for the period | 9904 | €11,821 | €14,425 | +€2,603 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,821 | €14,425 | +€2,603 | +22.0% |
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 30 October 2026 via checked.be.