GRILL X RESTO: 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 X RESTO
Largest movements
- Receivables after one year +€115,000
new in 2025: €115,000
- Tangible fixed assets +€13,974
up €13,974 (+36.3%), from €38,503 to €52,477
of which Plant, machinery and equipment: +€12,508
- Financial fixed assets +€12,600
new in 2025: €12,600
- Cash +€11,916
up €11,916 (+49.5%), from €24,057 to €35,973
mainly Other debts (+€264,605) and Trade debts (+€20,981)
- Other debts +€264,605
new in 2025: €264,605
- Profit (loss) carried forward -€151,513
down €151,513 (-139%), from -€108,631 to -€260,144
- Trade debts +€20,981
up €20,981 (+1,353%), from €1,551 to €22,532
- Tax, wage and social debts +€15,909
new in 2025: €15,909
- Advances received +€2,448
new in 2025: €2,448
- Gross operating margin -€31,655
down €31,655 (-51.4%), from -€61,557 to -€93,212
- Other operating charges +€8,434
up €8,434 (+1,534%), from €550 to €8,984
- Staff costs +€4,475
up €4,475 (+14.1%), from €31,685 to €36,160
- Depreciation -€1,648
down €1,648 (-11.1%), from €14,840 to €13,192
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 | €72,920 | €225,351 | +€152,430 | +209% |
| Formation expenses | 20 | €2,000 | €1,500 | -€500 | -25.0% |
| Fixed assets | 21/28 | €38,503 | €65,077 | +€26,574 | +69.0% |
| Tangible fixed assets | 22/27 | €38,503 | €52,477 | +€13,974 | +36.3% |
| Plant, machinery and equipment | 23 | €38,503 | €51,011 | +€12,508 | +32.5% |
| Other tangible fixed assets | 26 | - | €1,466 | +€1,466 | |
| Financial fixed assets | 28 | - | €12,600 | +€12,600 | |
| Current assets | 29/58 | €32,418 | €158,774 | +€126,357 | +390% |
| Amounts receivable after more than one year | 29 | - | €115,000 | +€115,000 | |
| Other amounts receivable | 291 | - | €115,000 | +€115,000 | |
| Amounts receivable within one year | 40/41 | €8,360 | €7,392 | -€969 | -11.6% |
| Trade receivables | 40 | €8,360 | - | -€8,360 | |
| Other amounts receivable | 41 | - | €7,392 | +€7,392 | |
| Cash at bank and in hand | 54/58 | €24,057 | €35,973 | +€11,916 | +49.5% |
| Deferred charges and accrued income | 490/1 | - | €409 | +€409 | |
| Total equity and liabilities | 10/49 | €72,920 | €225,351 | +€152,430 | +209% |
| Equity | 10/15 | €71,369 | -€80,144 | -€151,513 | |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,631 | -€260,144 | -€151,513 | -139% |
| Amounts payable | 17/49 | €1,551 | €305,494 | +€303,943 | +19,595% |
| Amounts payable within one year | 42/48 | €1,551 | €305,494 | +€303,943 | +19,595% |
| Trade debts | 44 | €1,551 | €22,532 | +€20,981 | +1,353% |
| Suppliers | 440/4 | €1,551 | €22,532 | +€20,981 | +1,353% |
| Advances received on contracts in progress | 46 | - | €2,448 | +€2,448 | |
| Taxes, remuneration and social security | 45 | - | €15,909 | +€15,909 | |
| Remuneration and social security | 454/9 | - | €15,909 | +€15,909 | |
| Other amounts payable | 47/48 | - | €264,605 | +€264,605 | |
| Remuneration, social security and pensions | 62 | €31,685 | €36,160 | +€4,475 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,840 | €13,192 | -€1,648 | -11.1% |
| Other operating charges | 640/8 | €550 | €8,984 | +€8,434 | +1,534% |
| Gross operating margin | 9900 | -€61,557 | -€93,212 | -€31,655 | -51.4% |
| Operating profit (loss) | 9901 | -€108,631 | -€151,547 | -€42,916 | -39.5% |
| Financial income | 75/76B | - | €116 | +€116 | |
| Recurring financial income | 75 | - | €116 | +€116 | |
| Financial charges | 65/66B | - | €82 | +€82 | |
| Recurring financial charges | 65 | - | €82 | +€82 | |
| Profit (loss) for the period before taxes | 9903 | -€108,631 | -€151,513 | -€42,882 | -39.5% |
| Profit (loss) for the period | 9904 | -€108,631 | -€151,513 | -€42,882 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€108,631 | -€151,513 | -€42,882 | -39.5% |
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 31 October 2026 via checked.be.