RESTAURANT CASINO: 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 CASINO
Largest movements
- Cash -€11,833
down €11,833 (-17.9%), from €66,250 to €54,417
mainly Contributions, distributions and other (-€37,372) and Debts after one year (-€12,933)
- Tangible fixed assets -€8,099
down €8,099 (-8.5%), from €95,624 to €87,525
of which Land and buildings: -€14,508
- Debts after one year -€12,933
down €12,933 (-35.3%), from €36,642 to €23,709
- Other debts -€7,339
down €7,339 (-10.9%), from €67,276 to €59,937
- Staff costs -€13,965
down €13,965 (-14.5%), from €96,291 to €82,327
- Gross operating margin -€11,220
down €11,220 (-6.8%), from €163,928 to €152,708
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 | €180,999 | €158,427 | -€22,572 | -12.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €95,624 | €87,525 | -€8,099 | -8.5% |
| Tangible fixed assets | 22/27 | €95,624 | €87,525 | -€8,099 | -8.5% |
| Land and buildings | 22 | €82,686 | €68,178 | -€14,508 | -17.5% |
| Plant, machinery and equipment | 23 | €11,747 | €18,597 | +€6,850 | +58.3% |
| Furniture and vehicles | 24 | €1,191 | €750 | -€441 | -37.1% |
| Current assets | 29/58 | €85,375 | €70,902 | -€14,473 | -17.0% |
| Stocks and contracts in progress | 3 | €14,099 | €12,477 | -€1,622 | -11.5% |
| Stocks | 30/36 | €14,099 | €12,477 | -€1,622 | -11.5% |
| Amounts receivable within one year | 40/41 | €4,114 | €2,576 | -€1,538 | -37.4% |
| Trade receivables | 40 | €112 | €158 | +€46 | +41.1% |
| Other amounts receivable | 41 | €4,002 | €2,419 | -€1,584 | -39.6% |
| Cash at bank and in hand | 54/58 | €66,250 | €54,417 | -€11,833 | -17.9% |
| Deferred charges and accrued income | 490/1 | €912 | €1,431 | +€519 | +56.9% |
| Total equity and liabilities | 10/49 | €180,999 | €158,427 | -€22,572 | -12.5% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €162,399 | €139,827 | -€22,572 | -13.9% |
| Amounts payable after more than one year | 17 | €36,642 | €23,709 | -€12,933 | -35.3% |
| Financial debts | 170/4 | €36,642 | €23,709 | -€12,933 | -35.3% |
| Amounts payable within one year | 42/48 | €125,757 | €116,119 | -€9,638 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €12,933 | €12,933 | = | 0.0% |
| Trade debts | 44 | €6,711 | €5,481 | -€1,230 | -18.3% |
| Suppliers | 440/4 | €6,711 | €5,481 | -€1,230 | -18.3% |
| Advances received on contracts in progress | 46 | €9,573 | €9,573 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €29,264 | €28,194 | -€1,069 | -3.7% |
| Taxes | 450/3 | €20,673 | €17,819 | -€2,854 | -13.8% |
| Remuneration and social security | 454/9 | €8,591 | €10,376 | +€1,785 | +20.8% |
| Other amounts payable | 47/48 | €67,276 | €59,937 | -€7,339 | -10.9% |
| Remuneration, social security and pensions | 62 | €96,291 | €82,327 | -€13,965 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,351 | €17,619 | +€268 | +1.5% |
| Other operating charges | 640/8 | €2,515 | €2,587 | +€72 | +2.9% |
| Gross operating margin | 9900 | €163,928 | €152,708 | -€11,220 | -6.8% |
| Operating profit (loss) | 9901 | €47,770 | €50,175 | +€2,405 | +5.0% |
| Financial income | 75/76B | €32 | €19 | -€13 | -39.6% |
| Recurring financial income | 75 | €32 | €19 | -€13 | -39.6% |
| Financial charges | 65/66B | €2,620 | €2,690 | +€70 | +2.7% |
| Recurring financial charges | 65 | €2,620 | €2,690 | +€70 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €45,182 | €47,504 | +€2,323 | +5.1% |
| Income taxes | 67/77 | €9,828 | €10,132 | +€304 | +3.1% |
| Profit (loss) for the period | 9904 | €35,354 | €37,372 | +€2,018 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,354 | €37,372 | +€2,018 | +5.7% |
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.