Restaur Han: 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.
Restaur Han
Largest movements
- Cash -€24,169
down €24,169 (-81.7%), from €29,586 to €5,416
mainly Tax, wage and social debts (-€9,572) and Trade debts (-€8,019)
- Receivables within one year +€4,671
up €4,671 (+18.1%), from €25,849 to €30,520
- Tangible fixed assets -€3,627
down €3,627 (-61.1%), from €5,938 to €2,311
of which Furniture and vehicles: -€2,575
- Tax, wage and social debts -€9,572
down €9,572 (-93.8%), from €10,205 to €633
of which Remuneration and social security: -€6,712
- Trade debts -€8,019
down €8,019 (-33.6%), from €23,837 to €15,818
- Profit (loss) carried forward -€5,990
down €5,990 (-123%), from -€4,862 to -€10,852
- Gross operating margin -€187,663
down €187,663 (-99.0%), from €189,497 to €1,834
- Staff costs -€71,512
down €71,512 (-96.8%), from €73,869 to €2,356
- Other operating charges -€10,083
down €10,083 (-89.2%), from €11,301 to €1,217
- Financial charges -€7,006
down €7,006 (-93.4%), from €7,497 to €491
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 | €63,280 | €39,700 | -€23,581 | -37.3% |
| Fixed assets | 21/28 | €6,645 | €3,018 | -€3,627 | -54.6% |
| Tangible fixed assets | 22/27 | €5,938 | €2,311 | -€3,627 | -61.1% |
| Land and buildings | 22 | €1,000 | - | -€1,000 | |
| Plant, machinery and equipment | 23 | €209 | €157 | -€52 | -25.0% |
| Furniture and vehicles | 24 | €4,729 | €2,154 | -€2,575 | -54.4% |
| Financial fixed assets | 28 | €707 | €707 | = | 0.0% |
| Current assets | 29/58 | €56,635 | €36,681 | -€19,954 | -35.2% |
| Stocks and contracts in progress | 3 | €1,200 | €745 | -€455 | -37.9% |
| Stocks | 30/36 | €1,200 | €745 | -€455 | -37.9% |
| Amounts receivable within one year | 40/41 | €25,849 | €30,520 | +€4,671 | +18.1% |
| Other amounts receivable | 41 | €25,849 | €30,520 | +€4,671 | +18.1% |
| Cash at bank and in hand | 54/58 | €29,586 | €5,416 | -€24,169 | -81.7% |
| Total equity and liabilities | 10/49 | €63,280 | €39,700 | -€23,581 | -37.3% |
| Equity | 10/15 | €29,238 | €23,248 | -€5,990 | -20.5% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,862 | -€10,852 | -€5,990 | -123% |
| Amounts payable | 17/49 | €34,042 | €16,452 | -€17,591 | -51.7% |
| Amounts payable within one year | 42/48 | €34,042 | €16,452 | -€17,591 | -51.7% |
| Trade debts | 44 | €23,837 | €15,818 | -€8,019 | -33.6% |
| Suppliers | 440/4 | €23,837 | €15,818 | -€8,019 | -33.6% |
| Taxes, remuneration and social security | 45 | €10,205 | €633 | -€9,572 | -93.8% |
| Taxes | 450/3 | €3,493 | €633 | -€2,859 | -81.9% |
| Remuneration and social security | 454/9 | €6,712 | - | -€6,712 | |
| Non-recurring operating income | 76A | €19,847 | €9,751 | -€10,096 | -50.9% |
| Remuneration, social security and pensions | 62 | €73,869 | €2,356 | -€71,512 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,627 | €3,627 | -€0 | 0.0% |
| Other operating charges | 640/8 | €11,301 | €1,217 | -€10,083 | -89.2% |
| Non-recurring operating charges | 66A | €96,495 | - | -€96,495 | |
| Gross operating margin | 9900 | €189,497 | €1,834 | -€187,663 | -99.0% |
| Operating profit (loss) | 9901 | €4,206 | -€5,366 | -€9,572 | |
| Financial income | 75/76B | €850 | - | -€850 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Non-recurring financial income | 76B | €826 | - | -€826 | |
| Financial charges | 65/66B | €7,497 | €491 | -€7,006 | -93.4% |
| Recurring financial charges | 65 | €7,497 | €491 | -€7,006 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,441 | -€5,857 | -€3,416 | -140% |
| Income taxes | 67/77 | €37 | €132 | +€95 | +257% |
| Profit (loss) for the period | 9904 | -€2,478 | -€5,990 | -€3,512 | -142% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,478 | -€5,990 | -€3,512 | -142% |
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 21 October 2026 via checked.be.