RESTAURANT BASCULE: 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 BASCULE
Largest movements
- Cash -€26,720
down €26,720 (-27.1%), from €98,666 to €71,946
mainly Net result for the year (-€17,134) and Receivables within one year (-€10,474)
- Receivables within one year +€10,474
up €10,474 (+30.4%), from €34,427 to €44,901
of which Trade receivables: +€7,756
- Profit (loss) carried forward -€17,134
down €17,134 (-12.1%), from €142,000 to €124,866
- Trade debts -€9,936
down €9,936 (-30.5%), from €32,579 to €22,643
- Tax, wage and social debts +€8,835
up €8,835 (+107%), from €8,276 to €17,111
of which Remuneration and social security: +€10,607
- Staff costs +€11,948
up €11,948 (+11.6%), from €102,567 to €114,515
- Gross operating margin -€1,788
down €1,788 (-1.7%), from €105,755 to €103,968
- Depreciation +€1,366
up €1,366 (+41.0%), from €3,330 to €4,696
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 | €214,055 | €195,820 | -€18,235 | -8.5% |
| Fixed assets | 21/28 | €4,571 | €3,973 | -€599 | -13.1% |
| Tangible fixed assets | 22/27 | €4,571 | €3,973 | -€599 | -13.1% |
| Land and buildings | 22 | €309 | €16 | -€293 | -94.8% |
| Plant, machinery and equipment | 23 | €435 | - | -€435 | |
| Furniture and vehicles | 24 | €1,196 | €3,794 | +€2,598 | +217% |
| Leasing and similar rights | 25 | €2,632 | €162 | -€2,469 | -93.8% |
| Current assets | 29/58 | €209,483 | €191,847 | -€17,636 | -8.4% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,427 | €44,901 | +€10,474 | +30.4% |
| Trade receivables | 40 | - | €7,756 | +€7,756 | |
| Other amounts receivable | 41 | €34,427 | €37,145 | +€2,718 | +7.9% |
| Cash at bank and in hand | 54/58 | €98,666 | €71,946 | -€26,720 | -27.1% |
| Deferred charges and accrued income | 490/1 | €1,390 | - | -€1,390 | |
| Total equity and liabilities | 10/49 | €214,055 | €195,820 | -€18,235 | -8.5% |
| Equity | 10/15 | €173,200 | €156,066 | -€17,134 | -9.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,000 | €124,866 | -€17,134 | -12.1% |
| Amounts payable | 17/49 | €40,855 | €39,754 | -€1,101 | -2.7% |
| Amounts payable within one year | 42/48 | €40,855 | €39,754 | -€1,101 | -2.7% |
| Trade debts | 44 | €32,579 | €22,643 | -€9,936 | -30.5% |
| Suppliers | 440/4 | €32,579 | €22,643 | -€9,936 | -30.5% |
| Taxes, remuneration and social security | 45 | €8,276 | €17,111 | +€8,835 | +107% |
| Taxes | 450/3 | €6,065 | €4,292 | -€1,772 | -29.2% |
| Remuneration and social security | 454/9 | €2,211 | €12,819 | +€10,607 | +480% |
| Remuneration, social security and pensions | 62 | €102,567 | €114,515 | +€11,948 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,330 | €4,696 | +€1,366 | +41.0% |
| Other operating charges | 640/8 | €1,243 | €1,850 | +€606 | +48.8% |
| Gross operating margin | 9900 | €105,755 | €103,968 | -€1,788 | -1.7% |
| Operating profit (loss) | 9901 | -€1,385 | -€17,093 | -€15,707 | -1,134% |
| Financial income | 75/76B | €962 | €453 | -€509 | -52.9% |
| Recurring financial income | 75 | €962 | €453 | -€509 | -52.9% |
| Financial charges | 65/66B | €213 | €289 | +€76 | +35.5% |
| Recurring financial charges | 65 | €213 | €289 | +€76 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | -€636 | -€16,928 | -€16,292 | -2,561% |
| Income taxes | 67/77 | €140 | €206 | +€67 | +47.8% |
| Profit (loss) for the period | 9904 | -€776 | -€17,134 | -€16,358 | -2,109% |
| Profit (loss) for the period to be appropriated | 9905 | -€776 | -€17,134 | -€16,358 | -2,109% |
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 23 October 2026 via checked.be.