RESTAURANT BAR 142: 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.
RESTAURANT BAR 142
Largest movements
- Receivables within one year -€67,438
down €67,438 (-60.5%), from €111,503 to €44,066
of which Other amounts receivable: -€59,689
- Cash -€12,420
down €12,420 (-34.6%), from €35,888 to €23,468
mainly Contributions, distributions and other (-€83,333) and Trade debts (-€838)
- Reserves -€78,378
down €78,378 (-59.1%), from €132,623 to €54,245
of which Distributable reserves: -€78,378
- Gross operating margin -€14,261
down €14,261 (-65.1%), from €21,917 to €7,656
- Taxes -€3,236
down €3,236 (-70.2%), from €4,610 to €1,374
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 | €148,926 | €69,288 | -€79,638 | -53.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,535 | €1,146 | -€389 | -25.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,485 | €1,096 | -€389 | -26.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €1,485 | €1,096 | -€389 | -26.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €147,391 | €68,142 | -€79,249 | -53.8% |
| Amounts receivable within one year | 40/41 | €111,503 | €44,066 | -€67,438 | -60.5% |
| Trade receivables | 40 | €7,749 | - | -€7,749 | |
| Other amounts receivable | 41 | €103,755 | €44,066 | -€59,689 | -57.5% |
| Cash at bank and in hand | 54/58 | €35,888 | €23,468 | -€12,420 | -34.6% |
| Deferred charges and accrued income | 490/1 | - | €608 | +€608 | |
| Total equity and liabilities | 10/49 | €148,926 | €69,288 | -€79,638 | -53.5% |
| Equity | 10/15 | €138,823 | €60,445 | -€78,378 | -56.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €132,623 | €54,245 | -€78,378 | -59.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €130,763 | €52,385 | -€78,378 | -59.9% |
| Amounts payable | 17/49 | €10,103 | €8,843 | -€1,260 | -12.5% |
| Amounts payable within one year | 42/48 | €10,103 | €8,843 | -€1,260 | -12.5% |
| Trade debts | 44 | €1,691 | €853 | -€838 | -49.6% |
| Suppliers | 440/4 | €1,691 | €853 | -€838 | -49.6% |
| Taxes, remuneration and social security | 45 | €8,412 | €7,990 | -€422 | -5.0% |
| Taxes | 450/3 | €5,800 | €6,228 | +€428 | +7.4% |
| Remuneration and social security | 454/9 | €2,612 | €1,762 | -€850 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €389 | €389 | = | 0.0% |
| Other operating charges | 640/8 | €241 | €442 | +€201 | +83.5% |
| Gross operating margin | 9900 | €21,917 | €7,656 | -€14,261 | -65.1% |
| Operating profit (loss) | 9901 | €21,288 | €6,826 | -€14,462 | -67.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €355 | €496 | +€141 | +39.7% |
| Recurring financial charges | 65 | €355 | €496 | +€141 | +39.7% |
| Profit (loss) for the period before taxes | 9903 | €20,933 | €6,329 | -€14,603 | -69.8% |
| Income taxes | 67/77 | €4,610 | €1,374 | -€3,236 | -70.2% |
| Profit (loss) for the period | 9904 | €16,323 | €4,956 | -€11,367 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,323 | €4,956 | -€11,367 | -69.6% |
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 1 November 2026 via checked.be.