R.D.B. RESTAURANT: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
R.D.B. RESTAURANT
Largest movements
- Cash +€5,390
up €5,390 (+62.2%), from €8,667 to €14,057
mainly Trade debts (+€5,945) and Depreciation (+€5,141)
- Tangible fixed assets -€2,410
down €2,410 (-10.6%), from €22,658 to €20,248
of which Other tangible fixed assets: -€2,765
- Deferred charges and accrued income +€1,308
up €1,308 (+140%), from €932 to €2,240
- Stocks and contracts -€958
down €958 (-16.7%), from €5,720 to €4,763
- Receivables within one year -€939
down €939 (-48.0%), from €1,957 to €1,018
of which Trade receivables: -€901
- Trade debts +€5,945
up €5,945 (+64.4%), from €9,224 to €15,169
- Tax, wage and social debts -€4,531
down €4,531 (-30.1%), from €15,038 to €10,506
of which Taxes: -€4,174
- Debts after one year -€3,142
down €3,142 (-74.7%), from €4,209 to €1,067
- Other debts +€2,817
up €2,817 (+39.1%), from €7,208 to €10,025
- Profit (loss) carried forward +€1,633
up €1,633 (+5.3%), from -€30,620 to -€28,987
- Gross operating margin +€7,619
up €7,619 (+10.6%), from €72,074 to €79,693
- Staff costs -€3,497
down €3,497 (-4.9%), from €71,176 to €67,680
- Other operating charges -€1,754
down €1,754 (-45.6%), from €3,843 to €2,089
- Financial charges +€1,342
up €1,342 (+80.7%), from €1,664 to €3,005
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 | €39,935 | €42,326 | +€2,391 | +6.0% |
| Fixed assets | 21/28 | €22,658 | €20,248 | -€2,410 | -10.6% |
| Tangible fixed assets | 22/27 | €22,658 | €20,248 | -€2,410 | -10.6% |
| Plant, machinery and equipment | 23 | €2,707 | €4,105 | +€1,397 | +51.6% |
| Furniture and vehicles | 24 | €2,070 | €1,027 | -€1,043 | -50.4% |
| Other tangible fixed assets | 26 | €17,880 | €15,116 | -€2,765 | -15.5% |
| Current assets | 29/58 | €17,277 | €22,078 | +€4,801 | +27.8% |
| Stocks and contracts in progress | 3 | €5,720 | €4,763 | -€958 | -16.7% |
| Stocks | 30/36 | €5,720 | €4,763 | -€958 | -16.7% |
| Amounts receivable within one year | 40/41 | €1,957 | €1,018 | -€939 | -48.0% |
| Trade receivables | 40 | €1,919 | €1,018 | -€901 | -46.9% |
| Other amounts receivable | 41 | €38 | - | -€38 | |
| Cash at bank and in hand | 54/58 | €8,667 | €14,057 | +€5,390 | +62.2% |
| Deferred charges and accrued income | 490/1 | €932 | €2,240 | +€1,308 | +140% |
| Total equity and liabilities | 10/49 | €39,935 | €42,326 | +€2,391 | +6.0% |
| Equity | 10/15 | -€10,160 | -€8,527 | +€1,633 | +16.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,620 | -€28,987 | +€1,633 | +5.3% |
| Amounts payable | 17/49 | €50,095 | €50,852 | +€757 | +1.5% |
| Amounts payable after more than one year | 17 | €4,209 | €1,067 | -€3,142 | -74.7% |
| Financial debts | 170/4 | €4,209 | €1,067 | -€3,142 | -74.7% |
| Amounts payable within one year | 42/48 | €44,454 | €48,717 | +€4,263 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €3,055 | €3,142 | +€88 | +2.9% |
| Financial debts | 43 | €9,930 | €9,875 | -€55 | -0.6% |
| Credit institutions | 430/8 | €9,930 | €9,875 | -€55 | -0.6% |
| Trade debts | 44 | €9,224 | €15,169 | +€5,945 | +64.4% |
| Suppliers | 440/4 | €9,224 | €15,169 | +€5,945 | +64.4% |
| Taxes, remuneration and social security | 45 | €15,038 | €10,506 | -€4,531 | -30.1% |
| Taxes | 450/3 | €8,496 | €4,322 | -€4,174 | -49.1% |
| Remuneration and social security | 454/9 | €6,542 | €6,184 | -€358 | -5.5% |
| Other amounts payable | 47/48 | €7,208 | €10,025 | +€2,817 | +39.1% |
| Accrued charges and deferred income | 492/3 | €1,432 | €1,068 | -€363 | -25.4% |
| Remuneration, social security and pensions | 62 | €71,176 | €67,680 | -€3,497 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,935 | €5,141 | -€794 | -13.4% |
| Other operating charges | 640/8 | €3,843 | €2,089 | -€1,754 | -45.6% |
| Gross operating margin | 9900 | €72,074 | €79,693 | +€7,619 | +10.6% |
| Operating profit (loss) | 9901 | -€8,880 | €4,784 | +€13,663 | |
| Financial income | 75/76B | €38 | - | -€38 | |
| Recurring financial income | 75 | €38 | - | -€38 | |
| Financial charges | 65/66B | €1,664 | €3,005 | +€1,342 | +80.7% |
| Recurring financial charges | 65 | €1,664 | €3,005 | +€1,342 | +80.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,506 | €1,778 | +€12,284 | |
| Income taxes | 67/77 | €157 | €145 | -€13 | -8.1% |
| Profit (loss) for the period | 9904 | -€10,663 | €1,633 | +€12,297 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,663 | €1,633 | +€12,297 |
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 1 November 2026 via checked.be.