GS RESTAURATION: 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.
GS RESTAURATION
Largest movements
- Tangible fixed assets -€9,469
down €9,469 (-39.5%), from €23,951 to €14,483
of which Furniture and vehicles: -€6,243
- Receivables within one year +€1,625
up €1,625 (+410%), from €396 to €2,022
of which Trade receivables: +€1,575
- Cash +€1,450
up €1,450 (+13.7%), from €10,565 to €12,015
mainly Depreciation (+€9,469) and Trade debts (+€1,152)
- Profit (loss) carried forward -€3,247
down €3,247 (-32.4%), from -€10,022 to -€13,268
- Debts after one year -€2,861
down €2,861 (-30.1%), from €9,497 to €6,636
- Other debts -€2,245
down €2,245 (-81.9%), from €2,741 to €496
- Trade debts +€1,152
up €1,152 (+26.9%), from €4,283 to €5,435
- Tax, wage and social debts +€830
up €830 (+13.9%), from €5,980 to €6,811
of which Remuneration and social security: +€1,024
- Staff costs +€9,741
up €9,741 (+32.2%), from €30,258 to €39,999
- Financial charges -€6,445
down €6,445 (-90.0%), from €7,159 to €714
of which Non-recurring financial charges: -€6,375
- Other operating charges -€3,387
down €3,387 (-66.4%), from €5,099 to €1,712
- Gross operating margin +€2,108
up €2,108 (+4.5%), from €46,783 to €48,891
- Depreciation -€1,190
down €1,190 (-11.2%), from €10,658 to €9,469
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 | €35,661 | €29,431 | -€6,230 | -17.5% |
| Fixed assets | 21/28 | €23,951 | €14,483 | -€9,469 | -39.5% |
| Tangible fixed assets | 22/27 | €23,951 | €14,483 | -€9,469 | -39.5% |
| Land and buildings | 22 | €6,020 | €4,624 | -€1,395 | -23.2% |
| Plant, machinery and equipment | 23 | €888 | €665 | -€222 | -25.0% |
| Furniture and vehicles | 24 | €13,828 | €7,585 | -€6,243 | -45.1% |
| Other tangible fixed assets | 26 | €3,215 | €1,608 | -€1,608 | -50.0% |
| Current assets | 29/58 | €11,710 | €14,948 | +€3,238 | +27.7% |
| Stocks and contracts in progress | 3 | €749 | €911 | +€163 | +21.7% |
| Stocks | 30/36 | €749 | €911 | +€163 | +21.7% |
| Amounts receivable within one year | 40/41 | €396 | €2,022 | +€1,625 | +410% |
| Trade receivables | 40 | €251 | €1,826 | +€1,575 | +629% |
| Other amounts receivable | 41 | €146 | €196 | +€50 | +34.3% |
| Cash at bank and in hand | 54/58 | €10,565 | €12,015 | +€1,450 | +13.7% |
| Total equity and liabilities | 10/49 | €35,661 | €29,431 | -€6,230 | -17.5% |
| Equity | 10/15 | €10,438 | €7,192 | -€3,247 | -31.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,022 | -€13,268 | -€3,247 | -32.4% |
| Amounts payable | 17/49 | €25,223 | €22,239 | -€2,984 | -11.8% |
| Amounts payable after more than one year | 17 | €9,497 | €6,636 | -€2,861 | -30.1% |
| Financial debts | 170/4 | €9,497 | €6,636 | -€2,861 | -30.1% |
| Amounts payable within one year | 42/48 | €15,726 | €15,603 | -€123 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €2,722 | €2,861 | +€139 | +5.1% |
| Trade debts | 44 | €4,283 | €5,435 | +€1,152 | +26.9% |
| Suppliers | 440/4 | €4,283 | €5,435 | +€1,152 | +26.9% |
| Taxes, remuneration and social security | 45 | €5,980 | €6,811 | +€830 | +13.9% |
| Taxes | 450/3 | €894 | €701 | -€194 | -21.6% |
| Remuneration and social security | 454/9 | €5,086 | €6,110 | +€1,024 | +20.1% |
| Other amounts payable | 47/48 | €2,741 | €496 | -€2,245 | -81.9% |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | €1,533 | €1,087 | -€446 | -29.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €30,258 | €39,999 | +€9,741 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,658 | €9,469 | -€1,190 | -11.2% |
| Other operating charges | 640/8 | €5,099 | €1,712 | -€3,387 | -66.4% |
| Gross operating margin | 9900 | €46,783 | €48,891 | +€2,108 | +4.5% |
| Operating profit (loss) | 9901 | €768 | -€2,289 | -€3,056 | |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €7,159 | €714 | -€6,445 | -90.0% |
| Recurring financial charges | 65 | €711 | €641 | -€70 | -9.8% |
| Non-recurring financial charges | 66B | €6,447 | €73 | -€6,375 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,379 | -€3,003 | +€3,376 | +52.9% |
| Income taxes | 67/77 | €244 | €244 | -€0 | -0.1% |
| Profit (loss) for the period | 9904 | -€6,623 | -€3,247 | +€3,376 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,623 | -€3,247 | +€3,376 | +51.0% |
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 24 October 2026 via checked.be.