GRILL TOV: 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 TOV
Largest movements
- Cash -€27,278
down €27,278 (-42.9%), from €63,514 to €36,235
mainly Tax, wage and social debts (-€11,709) and Net result for the year (-€10,527)
- Tangible fixed assets -€7,280
down €7,280 (-21.9%), from €33,218 to €25,939
of which Leasing and similar rights: -€4,570
- Receivables within one year -€4,198
down €4,198 (-33.9%), from €12,367 to €8,169
of which Trade receivables: -€6,951
- Stocks and contracts +€1,388
up €1,388 (+39.7%), from €3,500 to €4,888
- Tax, wage and social debts -€11,709
down €11,709 (-50.3%), from €23,280 to €11,571
of which Remuneration and social security: -€7,734
- Profit (loss) carried forward -€10,527
down €10,527 (-21.9%), from €48,169 to €37,642
- Trade debts -€9,501
down €9,501 (-58.6%), from €16,222 to €6,720
- Current portion of long-term debt -€3,912
no longer reported in 2025 (was €3,912)
- Other debts -€1,701
no longer reported in 2025 (was €1,701)
- Gross operating margin -€54,179
down €54,179 (-45.2%), from €119,836 to €65,657
- Staff costs -€16,023
down €16,023 (-19.9%), from €80,660 to €64,638
- Taxes -€7,360
no longer reported in 2025 (was €7,360)
- Depreciation +€3,108
up €3,108 (+74.5%), from €4,172 to €7,280
- Other operating charges -€2,438
down €2,438 (-63.8%), from €3,820 to €1,383
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 | €113,641 | €76,291 | -€37,350 | -32.9% |
| Fixed assets | 21/28 | €33,819 | €26,539 | -€7,280 | -21.5% |
| Tangible fixed assets | 22/27 | €33,218 | €25,939 | -€7,280 | -21.9% |
| Land and buildings | 22 | €1,971 | - | -€1,971 | |
| Plant, machinery and equipment | 23 | €3,429 | €2,277 | -€1,152 | -33.6% |
| Leasing and similar rights | 25 | €21,101 | €16,531 | -€4,570 | -21.7% |
| Other tangible fixed assets | 26 | €6,717 | €7,130 | +€413 | +6.2% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €79,822 | €49,752 | -€30,070 | -37.7% |
| Stocks and contracts in progress | 3 | €3,500 | €4,888 | +€1,388 | +39.7% |
| Stocks | 30/36 | €3,500 | €4,888 | +€1,388 | +39.7% |
| Amounts receivable within one year | 40/41 | €12,367 | €8,169 | -€4,198 | -33.9% |
| Trade receivables | 40 | €11,006 | €4,056 | -€6,951 | -63.2% |
| Other amounts receivable | 41 | €1,361 | €4,114 | +€2,753 | +202% |
| Cash at bank and in hand | 54/58 | €63,514 | €36,235 | -€27,278 | -42.9% |
| Deferred charges and accrued income | 490/1 | €442 | €459 | +€18 | +4.0% |
| Total equity and liabilities | 10/49 | €113,641 | €76,291 | -€37,350 | -32.9% |
| Equity | 10/15 | €53,169 | €42,642 | -€10,527 | -19.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,169 | €37,642 | -€10,527 | -21.9% |
| Amounts payable | 17/49 | €60,472 | €33,649 | -€26,823 | -44.4% |
| Amounts payable after more than one year | 17 | €15,358 | €15,358 | = | 0.0% |
| Financial debts | 170/4 | €15,358 | €15,358 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,114 | €18,291 | -€26,823 | -59.5% |
| Current portion of amounts payable after more than one year | 42 | €3,912 | - | -€3,912 | |
| Trade debts | 44 | €16,222 | €6,720 | -€9,501 | -58.6% |
| Suppliers | 440/4 | €16,222 | €6,720 | -€9,501 | -58.6% |
| Taxes, remuneration and social security | 45 | €23,280 | €11,571 | -€11,709 | -50.3% |
| Taxes | 450/3 | €14,455 | €10,480 | -€3,975 | -27.5% |
| Remuneration and social security | 454/9 | €8,825 | €1,091 | -€7,734 | -87.6% |
| Other amounts payable | 47/48 | €1,701 | - | -€1,701 | |
| Remuneration, social security and pensions | 62 | €80,660 | €64,638 | -€16,023 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,172 | €7,280 | +€3,108 | +74.5% |
| Other operating charges | 640/8 | €3,820 | €1,383 | -€2,438 | -63.8% |
| Gross operating margin | 9900 | €119,836 | €65,657 | -€54,179 | -45.2% |
| Operating profit (loss) | 9901 | €31,184 | -€7,642 | -€38,826 | |
| Financial income | 75/76B | - | €260 | +€260 | |
| Recurring financial income | 75 | - | €260 | +€260 | |
| Financial charges | 65/66B | €3,006 | €3,144 | +€138 | +4.6% |
| Recurring financial charges | 65 | €3,006 | €3,144 | +€138 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €28,178 | -€10,527 | -€38,705 | |
| Income taxes | 67/77 | €7,360 | - | -€7,360 | |
| Profit (loss) for the period | 9904 | €20,817 | -€10,527 | -€31,344 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,817 | -€10,527 | -€31,344 |
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 29 October 2026 via checked.be.