PERFECT RESTO: 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.
What changed
PERFECT RESTO
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€10,462
2024 · €937+€9,525
Equity
€148,172
2024 · €137,711+€10,462
Cash
€234,616
2024 · €207,783+€26,833
Balance sheet total
€294,465
2024 · €260,590+€33,875
Largest movements
Assets
- Cash +€26,833
up €26,833 (+12.9%), from €207,783 to €234,616
mainly Trade debts (+€28,795) and Depreciation (+€13,467)
- Tangible fixed assets +€6,533
up €6,533 (+39.5%), from €16,550 to €23,083
of which Plant, machinery and equipment: +€19,034
- Receivables after one year -€4,897
down €4,897 (-100%), from €4,897 to €0
- Stocks and contracts +€4,429
up €4,429 (+36.9%), from €11,998 to €16,428
Equity and liabilities
- Trade debts +€28,795
up €28,795 (+40.6%), from €70,960 to €99,754
- Profit (loss) carried forward +€10,462
up €10,462 (+39.6%), from -€26,429 to -€15,967
Income statement
- Gross operating margin -€30,004
down €30,004 (-7.2%), from €414,888 to €384,884
- Staff costs -€28,026
down €28,026 (-7.4%), from €379,774 to €351,747
- Depreciation -€9,894
down €9,894 (-42.4%), from €23,361 to €13,467
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.
Result 2024
€937
Gross operating margin
-€30,004
Staff costs
+€28,026
Depreciation
+€9,894
Write-downs
-€400
Other operating charges
-€84
Financial income
+€9
Financial charges
+€2,192
Taxes
-€109
Result 2025
€10,462
raises the resultlowers the result
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.
From operations
+€47,439
Investment
-€20,000
Financing
-€606
Cash 2024
€207,783
From operations (derived)
+€47,439
Net result for the year
+€10,462
Depreciation
+€13,467
Receivables after one year
+€4,897
Stocks and contracts
-€4,429
Receivables within one year
-€143
Deferred charges and accrued income
-€834
Trade debts
+€28,795
Tax, wage and social debts
-€2,526
Other debts
-€1,840
Accrued charges and deferred income
-€409
Investment (derived)
-€20,000
Investment in fixed assets (net)
-€20,000
Financing
-€606
Current portion of long-term debt
-€267
Short-term financial debts
-€339
Cash 2025
€234,616
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,590 | €294,465 | +€33,875 | +13.0% |
| Fixed assets | 21/28 | €16,933 | €23,466 | +€6,533 | +38.6% |
| Tangible fixed assets | 22/27 | €16,550 | €23,083 | +€6,533 | +39.5% |
| Land and buildings | 22 | €13,215 | €1,431 | -€11,784 | -89.2% |
| Plant, machinery and equipment | 23 | €2,614 | €21,647 | +€19,034 | +728% |
| Furniture and vehicles | 24 | €722 | €5 | -€717 | -99.3% |
| Financial fixed assets | 28 | €383 | €383 | = | 0.0% |
| Current assets | 29/58 | €243,656 | €270,999 | +€27,343 | +11.2% |
| Amounts receivable after more than one year | 29 | €4,897 | €0 | -€4,897 | -100% |
| Other amounts receivable | 291 | €4,897 | €0 | -€4,897 | -100% |
| Stocks and contracts in progress | 3 | €11,998 | €16,428 | +€4,429 | +36.9% |
| Stocks | 30/36 | €11,998 | €16,428 | +€4,429 | +36.9% |
| Amounts receivable within one year | 40/41 | €7,634 | €7,777 | +€143 | +1.9% |
| Trade receivables | 40 | €1,258 | €993 | -€265 | -21.0% |
| Other amounts receivable | 41 | €6,376 | €6,784 | +€408 | +6.4% |
| Cash at bank and in hand | 54/58 | €207,783 | €234,616 | +€26,833 | +12.9% |
| Deferred charges and accrued income | 490/1 | €11,344 | €12,178 | +€834 | +7.3% |
| Total equity and liabilities | 10/49 | €260,590 | €294,465 | +€33,875 | +13.0% |
| Equity | 10/15 | €137,711 | €148,172 | +€10,462 | +7.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €151,739 | €151,739 | = | 0.0% |
| Distributable reserves | 133 | €151,739 | €151,739 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,429 | -€15,967 | +€10,462 | +39.6% |
| Amounts payable | 17/49 | €122,879 | €146,293 | +€23,414 | +19.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €122,392 | €146,215 | +€23,823 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €267 | €0 | -€267 | -100% |
| Financial debts | 43 | €339 | €0 | -€339 | -100% |
| Credit institutions | 430/8 | €339 | €0 | -€339 | -100% |
| Trade debts | 44 | €70,960 | €99,754 | +€28,795 | +40.6% |
| Suppliers | 440/4 | €70,960 | €99,754 | +€28,795 | +40.6% |
| Taxes, remuneration and social security | 45 | €35,635 | €33,108 | -€2,526 | -7.1% |
| Taxes | 450/3 | €9,126 | €6,964 | -€2,161 | -23.7% |
| Remuneration and social security | 454/9 | €26,509 | €26,144 | -€365 | -1.4% |
| Other amounts payable | 47/48 | €15,192 | €13,352 | -€1,840 | -12.1% |
| Accrued charges and deferred income | 492/3 | €487 | €78 | -€409 | -84.0% |
| Remuneration, social security and pensions | 62 | €379,774 | €351,747 | -€28,026 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,361 | €13,467 | -€9,894 | -42.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €3,246 | €3,330 | +€84 | +2.6% |
| Gross operating margin | 9900 | €414,888 | €384,884 | -€30,004 | -7.2% |
| Operating profit (loss) | 9901 | €8,506 | €15,939 | +€7,433 | +87.4% |
| Financial income | 75/76B | €525 | €534 | +€9 | +1.7% |
| Recurring financial income | 75 | €525 | €534 | +€9 | +1.7% |
| Financial charges | 65/66B | €7,844 | €5,652 | -€2,192 | -27.9% |
| Recurring financial charges | 65 | €7,844 | €5,652 | -€2,192 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €1,187 | €10,821 | +€9,634 | +811% |
| Income taxes | 67/77 | €251 | €359 | +€109 | +43.4% |
| Profit (loss) for the period | 9904 | €937 | €10,462 | +€9,525 | +1,017% |
| Profit (loss) for the period to be appropriated | 9905 | €937 | €10,462 | +€9,525 | +1,017% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.