K-Restaurant: 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.
K-Restaurant
Largest movements
- Stocks and contracts +€13,142
up €13,142 (+202.9%), from €6,477 to €19,619
- Cash -€12,401
down €12,401 (-64.6%), from €19,194 to €6,793
mainly Stocks and contracts (-€13,142) and Other debts (-€7,713)
- Tangible fixed assets -€2,377
down €2,377 (-21.3%), from €11,169 to €8,792
of which Furniture and vehicles: -€1,987
- Other debts -€7,713
down €7,713 (-14.4%), from €53,660 to €45,947
- Contributions +€7,000
up €7,000 (+43.8%), from €16,000 to €23,000
- Trade debts -€6,572
down €6,572 (-90.1%), from €7,298 to €726
- Tax, wage and social debts +€3,999
up €3,999 (+504.7%), from €792 to €4,792
of which Taxes: +€3,637
- Profit (loss) carried forward +€996
up €996 (+3.5%), from -€28,490 to -€27,494
- Gross operating margin +€112,857
up €112,857 (+6791.0%), from €1,662 to €114,519
- Staff costs +€80,963
up €80,963 (+284.8%), from €28,432 to €109,395
- Depreciation +€1,628
up €1,628 (+217.4%), from €749 to €2,377
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,260 | €46,970 | -€2,290 | -4.6% |
| Fixed assets | 21/28 | €11,169 | €8,792 | -€2,377 | -21.3% |
| Tangible fixed assets | 22/27 | €11,169 | €8,792 | -€2,377 | -21.3% |
| Furniture and vehicles | 24 | €9,336 | €7,349 | -€1,987 | -21.3% |
| Other tangible fixed assets | 26 | €1,833 | €1,443 | -€390 | -21.3% |
| Current assets | 29/58 | €38,091 | €38,178 | +€87 | +0.2% |
| Stocks and contracts in progress | 3 | €6,477 | €19,619 | +€13,142 | +202.9% |
| Stocks | 30/36 | €6,477 | €19,619 | +€13,142 | +202.9% |
| Amounts receivable within one year | 40/41 | €12,001 | €11,766 | -€235 | -2.0% |
| Trade receivables | 40 | €10,000 | €7,173 | -€2,827 | -28.3% |
| Other amounts receivable | 41 | €2,001 | €4,593 | +€2,592 | +129.5% |
| Cash at bank and in hand | 54/58 | €19,194 | €6,793 | -€12,401 | -64.6% |
| Deferred charges and accrued income | 490/1 | €419 | - | -€419 | |
| Total equity and liabilities | 10/49 | €49,260 | €46,970 | -€2,290 | -4.6% |
| Equity | 10/15 | -€12,490 | -€4,494 | +€7,996 | +64.0% |
| Contributions | 10/11 | €16,000 | €23,000 | +€7,000 | +43.8% |
| Profit (loss) carried forward | 14 | -€28,490 | -€27,494 | +€996 | +3.5% |
| Amounts payable | 17/49 | €61,750 | €51,464 | -€10,286 | -16.7% |
| Amounts payable within one year | 42/48 | €61,750 | €51,464 | -€10,286 | -16.7% |
| Trade debts | 44 | €7,298 | €726 | -€6,572 | -90.1% |
| Suppliers | 440/4 | €7,298 | €726 | -€6,572 | -90.1% |
| Taxes, remuneration and social security | 45 | €792 | €4,792 | +€3,999 | +504.7% |
| Taxes | 450/3 | - | €3,637 | +€3,637 | |
| Remuneration and social security | 454/9 | €792 | €1,155 | +€363 | +45.8% |
| Other amounts payable | 47/48 | €53,660 | €45,947 | -€7,713 | -14.4% |
| Remuneration, social security and pensions | 62 | €28,432 | €109,395 | +€80,963 | +284.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €749 | €2,377 | +€1,628 | +217.4% |
| Other operating charges | 640/8 | €944 | €1,364 | +€420 | +44.5% |
| Gross operating margin | 9900 | €1,662 | €114,519 | +€112,857 | +6791.0% |
| Operating profit (loss) | 9901 | -€28,463 | €1,382 | +€29,845 | |
| Financial charges | 65/66B | €27 | €386 | +€358 | +1312.4% |
| Recurring financial charges | 65 | €27 | €386 | +€358 | +1312.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,490 | €996 | +€29,486 | |
| Profit (loss) for the period | 9904 | -€28,490 | €996 | +€29,486 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,490 | €996 | +€29,486 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.