Modeste Gastro: what changed
Two fiscal 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.
Modeste Gastro
Largest movements
- Cash +€91,239
up €91,239 (+223.7%), from €40,778 to €132,017
mainly Depreciation (+€26,269) and Debts after one year (+€25,000)
- Tangible fixed assets -€20,431
down €20,431 (-21.1%), from €96,784 to €76,353
of which Other tangible fixed assets: -€13,790
- Stocks and contracts +€7,286
up €7,286 (+38.8%), from €18,768 to €26,054
- Receivables within one year +€3,545
up €3,545 (+33.1%), from €10,706 to €14,251
- Debts after one year +€25,000
up €25,000 (+10.9%), from €229,400 to €254,400
- Profit (loss) carried forward +€20,301
up €20,301 (+8.2%), from -€246,100 to -€225,799
- Tax, wage and social debts +€17,068
up €17,068 (+24.2%), from €70,661 to €87,729
of which Remuneration and social security: +€22,037
- Current portion of long-term debt +€9,200
new in 2025: €9,200
- Trade debts +€7,793
up €7,793 (+11.2%), from €69,483 to €77,276
- Gross operating margin +€321,148
up €321,148 (+235.1%), from €136,611 to €457,759
- Staff costs +€167,882
up €167,882 (+71.7%), from €234,105 to €401,986
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.
Cash bridge derived
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 | €187,832 | €268,395 | +€80,563 | +42.9% |
| Fixed assets | 21/28 | €117,581 | €96,074 | -€21,507 | -18.3% |
| Intangible fixed assets | 21 | €1,297 | €221 | -€1,076 | -83.0% |
| Tangible fixed assets | 22/27 | €96,784 | €76,353 | -€20,431 | -21.1% |
| Plant, machinery and equipment | 23 | €13,802 | €10,077 | -€3,725 | -27.0% |
| Furniture and vehicles | 24 | €9,008 | €6,092 | -€2,916 | -32.4% |
| Other tangible fixed assets | 26 | €73,973 | €60,183 | -€13,790 | -18.6% |
| Financial fixed assets | 28 | €19,500 | €19,500 | = | 0.0% |
| Current assets | 29/58 | €70,252 | €172,321 | +€102,070 | +145.3% |
| Stocks and contracts in progress | 3 | €18,768 | €26,054 | +€7,286 | +38.8% |
| Stocks | 30/36 | €18,768 | €26,054 | +€7,286 | +38.8% |
| Amounts receivable within one year | 40/41 | €10,706 | €14,251 | +€3,545 | +33.1% |
| Trade receivables | 40 | €10,706 | €14,251 | +€3,545 | +33.1% |
| Cash at bank and in hand | 54/58 | €40,778 | €132,017 | +€91,239 | +223.7% |
| Total equity and liabilities | 10/49 | €187,832 | €268,395 | +€80,563 | +42.9% |
| Equity | 10/15 | -€206,100 | -€185,799 | +€20,301 | +9.8% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€246,100 | -€225,799 | +€20,301 | +8.2% |
| Amounts payable | 17/49 | €393,932 | €454,195 | +€60,262 | +15.3% |
| Amounts payable after more than one year | 17 | €229,400 | €254,400 | +€25,000 | +10.9% |
| Financial debts | 170/4 | €229,400 | €254,400 | +€25,000 | +10.9% |
| Amounts payable within one year | 42/48 | €164,532 | €199,795 | +€35,262 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | - | €9,200 | +€9,200 | |
| Trade debts | 44 | €69,483 | €77,276 | +€7,793 | +11.2% |
| Suppliers | 440/4 | €69,483 | €77,276 | +€7,793 | +11.2% |
| Taxes, remuneration and social security | 45 | €70,661 | €87,729 | +€17,068 | +24.2% |
| Taxes | 450/3 | €24,977 | €20,009 | -€4,969 | -19.9% |
| Remuneration and social security | 454/9 | €45,683 | €67,721 | +€22,037 | +48.2% |
| Other amounts payable | 47/48 | €24,389 | €25,589 | +€1,200 | +4.9% |
| Remuneration, social security and pensions | 62 | €234,105 | €401,986 | +€167,882 | +71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,518 | €26,269 | -€2,249 | -7.9% |
| Other operating charges | 640/8 | €1,795 | €3,466 | +€1,671 | +93.0% |
| Gross operating margin | 9900 | €136,611 | €457,759 | +€321,148 | +235.1% |
| Operating profit (loss) | 9901 | -€127,806 | €26,038 | +€153,844 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €4,411 | €5,737 | +€1,326 | +30.1% |
| Recurring financial charges | 65 | €4,411 | €5,737 | +€1,326 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | -€132,210 | €20,301 | +€152,511 | |
| Profit (loss) for the period | 9904 | -€132,210 | €20,301 | +€152,511 | |
| Profit (loss) for the period to be appropriated | 9905 | -€132,210 | €20,301 | +€152,511 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.