P 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.
P RESTAURATION
Largest movements
- Receivables within one year -€44,066
down €44,066 (-77.5%), from €56,864 to €12,798
of which Other amounts receivable: -€41,982
- Cash +€23,022
up €23,022 (+418%), from €5,508 to €28,530
mainly Receivables within one year (+€44,066) and Other debts (+€28,500)
- Tangible fixed assets +€7,466
up €7,466 (+62.1%), from €12,016 to €19,482
of which Furniture and vehicles: +€8,570
- Reserves -€30,000
down €30,000 (-33.3%), from €90,000 to €60,000
- Other debts +€28,500
new in 2025: €28,500
- Profit (loss) carried forward -€13,944
down €13,944 (-37.8%), from -€36,884 to -€50,829
- Tax, wage and social debts +€1,427
up €1,427 (+1,962%), from €73 to €1,500
- Trade debts +€782
up €782 (+34.7%), from €2,257 to €3,039
- Gross operating margin -€17,953
down €17,953 (-46.3%), from €38,753 to €20,800
- Financial charges +€1,894
up €1,894 (+6.8%), from €28,036 to €29,930
- Depreciation -€1,498
down €1,498 (-23.7%), from €6,329 to €4,831
- Financial income -€935
down €935 (-66.5%), from €1,406 to €471
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 | €74,417 | €60,810 | -€13,607 | -18.3% |
| Fixed assets | 21/28 | €12,016 | €19,482 | +€7,466 | +62.1% |
| Tangible fixed assets | 22/27 | €12,016 | €19,482 | +€7,466 | +62.1% |
| Plant, machinery and equipment | 23 | €2,799 | €1,696 | -€1,103 | -39.4% |
| Furniture and vehicles | 24 | €9,217 | €17,786 | +€8,570 | +93.0% |
| Current assets | 29/58 | €62,401 | €41,328 | -€21,073 | -33.8% |
| Amounts receivable within one year | 40/41 | €56,864 | €12,798 | -€44,066 | -77.5% |
| Trade receivables | 40 | €7,781 | €5,697 | -€2,084 | -26.8% |
| Other amounts receivable | 41 | €49,083 | €7,101 | -€41,982 | -85.5% |
| Cash at bank and in hand | 54/58 | €5,508 | €28,530 | +€23,022 | +418% |
| Deferred charges and accrued income | 490/1 | €29 | - | -€29 | |
| Total equity and liabilities | 10/49 | €74,417 | €60,810 | -€13,607 | -18.3% |
| Equity | 10/15 | €71,716 | €27,771 | -€43,944 | -61.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,000 | €60,000 | -€30,000 | -33.3% |
| Distributable reserves | 133 | €90,000 | €60,000 | -€30,000 | -33.3% |
| Profit (loss) carried forward | 14 | -€36,884 | -€50,829 | -€13,944 | -37.8% |
| Amounts payable | 17/49 | €2,701 | €33,039 | +€30,338 | +1,123% |
| Amounts payable within one year | 42/48 | €2,329 | €33,039 | +€30,709 | +1,318% |
| Trade debts | 44 | €2,257 | €3,039 | +€782 | +34.7% |
| Suppliers | 440/4 | €2,257 | €3,039 | +€782 | +34.7% |
| Taxes, remuneration and social security | 45 | €73 | €1,500 | +€1,427 | +1,962% |
| Taxes | 450/3 | €73 | €1,500 | +€1,427 | +1,962% |
| Other amounts payable | 47/48 | - | €28,500 | +€28,500 | |
| Accrued charges and deferred income | 492/3 | €372 | - | -€372 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,329 | €4,831 | -€1,498 | -23.7% |
| Other operating charges | 640/8 | €370 | €455 | +€85 | +22.9% |
| Gross operating margin | 9900 | €38,753 | €20,800 | -€17,953 | -46.3% |
| Operating profit (loss) | 9901 | €32,055 | €15,514 | -€16,540 | -51.6% |
| Financial income | 75/76B | €1,406 | €471 | -€935 | -66.5% |
| Recurring financial income | 75 | €1,406 | €471 | -€935 | -66.5% |
| Financial charges | 65/66B | €28,036 | €29,930 | +€1,894 | +6.8% |
| Recurring financial charges | 65 | €28,036 | €29,930 | +€1,894 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €5,424 | -€13,944 | -€19,369 | |
| Profit (loss) for the period | 9904 | €5,424 | -€13,944 | -€19,369 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,424 | -€13,944 | -€19,369 |
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 22 October 2026 via checked.be.