MORETUS RESTO-BAR: what changed
MORETUS RESTO-BAR
Largest movements
- Cash +€2,287
up €2,287 (+60.0%), from €3,811 to €6,098
mainly Trade debts (+€2,867) and Accrued charges and deferred income (+€2,330)
- Receivables within one year +€1,555
up €1,555 (+752%), from €207 to €1,762
of which Trade receivables: +€1,685
- Tangible fixed assets -€412
down €412 (-80.4%), from €512 to €100
of which Plant, machinery and equipment: -€248
- Deferred charges and accrued income -€141
no longer reported in 2025 (was €141)
- Trade debts +€2,867
up €2,867 (+355%), from €808 to €3,675
- Profit (loss) carried forward -€2,460
down €2,460 (-10.8%), from -€22,831 to -€25,291
- Accrued charges and deferred income +€2,330
new in 2025: €2,330
- Tax, wage and social debts +€553
up €553 (+6.9%), from €7,965 to €8,518
of which Remuneration and social security: +€1,023
- Gross operating margin +€10,102
up €10,102, from -€9,631 to €471
- Other operating charges +€1,629
up €1,629 (+202%), from €808 to €2,436
- Depreciation -€571
down €571 (-58.1%), from €983 to €412
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,671 | €7,961 | +€3,290 | +70.4% |
| Fixed assets | 21/28 | €512 | €100 | -€412 | -80.4% |
| Tangible fixed assets | 22/27 | €512 | €100 | -€412 | -80.4% |
| Plant, machinery and equipment | 23 | €248 | - | -€248 | |
| Furniture and vehicles | 24 | €264 | €100 | -€164 | -62.0% |
| Current assets | 29/58 | €4,159 | €7,860 | +€3,702 | +89.0% |
| Amounts receivable within one year | 40/41 | €207 | €1,762 | +€1,555 | +752% |
| Trade receivables | 40 | - | €1,685 | +€1,685 | |
| Other amounts receivable | 41 | €207 | €78 | -€129 | -62.5% |
| Cash at bank and in hand | 54/58 | €3,811 | €6,098 | +€2,287 | +60.0% |
| Deferred charges and accrued income | 490/1 | €141 | - | -€141 | |
| Total equity and liabilities | 10/49 | €4,671 | €7,961 | +€3,290 | +70.4% |
| Equity | 10/15 | -€12,831 | -€15,291 | -€2,460 | -19.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,831 | -€25,291 | -€2,460 | -10.8% |
| Amounts payable | 17/49 | €17,502 | €23,252 | +€5,750 | +32.9% |
| Amounts payable within one year | 42/48 | €17,502 | €20,922 | +€3,420 | +19.5% |
| Trade debts | 44 | €808 | €3,675 | +€2,867 | +355% |
| Suppliers | 440/4 | €808 | €3,675 | +€2,867 | +355% |
| Taxes, remuneration and social security | 45 | €7,965 | €8,518 | +€553 | +6.9% |
| Taxes | 450/3 | €2,624 | €2,153 | -€471 | -17.9% |
| Remuneration and social security | 454/9 | €5,341 | €6,364 | +€1,023 | +19.2% |
| Other amounts payable | 47/48 | €8,729 | €8,729 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €2,330 | +€2,330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €983 | €412 | -€571 | -58.1% |
| Other operating charges | 640/8 | €808 | €2,436 | +€1,629 | +202% |
| Gross operating margin | 9900 | -€9,631 | €471 | +€10,102 | |
| Operating profit (loss) | 9901 | -€11,422 | -€2,378 | +€9,044 | +79.2% |
| Financial charges | 65/66B | €97 | €83 | -€14 | -14.5% |
| Recurring financial charges | 65 | €97 | €83 | -€14 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,519 | -€2,460 | +€9,058 | +78.6% |
| Profit (loss) for the period | 9904 | -€11,519 | -€2,460 | +€9,058 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,519 | -€2,460 | +€9,058 | +78.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.