RESTAURANT CÉCILE: 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.
What changed
RESTAURANT CÉCILE
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€312,735
2024 · €339,693-€26,958
Equity
€895,624
2024 · €582,889+€312,735
Cash
€350,236
2024 · €207,325+€142,910
Balance sheet total
€1.2m
2024 · €976,927+€214,007
Largest movements
Assets
- Cash +€142,910
up €142,910 (+68.9%), from €207,325 to €350,236
mainly Net result for the year (+€312,735) and Depreciation (+€64,699)
- Current investments +€104,766
up €104,766 (+38.1%), from €275,000 to €379,766
- Receivables within one year -€23,216
down €23,216 (-45.7%), from €50,781 to €27,565
of which Other amounts receivable: -€23,501
Equity and liabilities
- Profit (loss) carried forward +€312,735
new in 2025: €312,735
- Debts after one year -€116,986
down €116,986 (-53.1%), from €220,226 to €103,240
Income statement
- Gross operating margin -€86,484
down €86,484 (-13.3%), from €652,030 to €565,546
- Taxes -€55,520
down €55,520 (-36.3%), from €152,799 to €97,279
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.
Result 2024
€339,693
Gross operating margin
-€86,484
Staff costs
+€2,591
Depreciation
-€5,553
Financial income
+€6,303
Financial charges
+€665
Taxes
+€55,520
Result 2025
€312,735
raises the resultlowers the result
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.
From operations
+€418,546
Investment
-€159,027
Financing
-€116,608
Cash 2024
€207,325
From operations (derived)
+€418,546
Net result for the year
+€312,735
Depreciation
+€64,699
Stocks and contracts
-€1,212
Receivables within one year
+€23,216
Deferred charges and accrued income
+€1,227
Trade debts
-€1,747
Tax, wage and social debts
+€4,295
Advances received
+€10,871
Other debts
+€4,372
Accrued charges and deferred income
+€90
Investment (derived)
-€159,027
Investment in fixed assets (net)
-€54,261
Current investments
-€104,766
Financing
-€116,608
Debts after one year
-€116,986
Current portion of long-term debt
+€377
Cash 2025
€350,236
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €976,927 | €1,190,934 | +€214,007 | +21.9% |
| Fixed assets | 21/28 | €403,709 | €393,272 | -€10,437 | -2.6% |
| Tangible fixed assets | 22/27 | €403,709 | €393,272 | -€10,437 | -2.6% |
| Plant, machinery and equipment | 23 | €158,568 | €131,198 | -€27,370 | -17.3% |
| Furniture and vehicles | 24 | €28,000 | €20,226 | -€7,774 | -27.8% |
| Other tangible fixed assets | 26 | €217,141 | €241,848 | +€24,707 | +11.4% |
| Current assets | 29/58 | €573,218 | €797,662 | +€224,444 | +39.2% |
| Stocks and contracts in progress | 3 | €38,571 | €39,782 | +€1,212 | +3.1% |
| Stocks | 30/36 | €38,571 | €39,782 | +€1,212 | +3.1% |
| Amounts receivable within one year | 40/41 | €50,781 | €27,565 | -€23,216 | -45.7% |
| Trade receivables | 40 | €22,730 | €23,014 | +€284 | +1.3% |
| Other amounts receivable | 41 | €28,052 | €4,551 | -€23,501 | -83.8% |
| Current investments | 50/53 | €275,000 | €379,766 | +€104,766 | +38.1% |
| Cash at bank and in hand | 54/58 | €207,325 | €350,236 | +€142,910 | +68.9% |
| Deferred charges and accrued income | 490/1 | €1,540 | €313 | -€1,227 | -79.7% |
| Total equity and liabilities | 10/49 | €976,927 | €1,190,934 | +€214,007 | +21.9% |
| Equity | 10/15 | €582,889 | €895,624 | +€312,735 | +53.7% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €573,889 | €573,889 | = | 0.0% |
| Distributable reserves | 133 | €573,889 | €573,889 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €312,735 | +€312,735 | |
| Amounts payable | 17/49 | €394,039 | €295,310 | -€98,728 | -25.1% |
| Amounts payable after more than one year | 17 | €220,226 | €103,240 | -€116,986 | -53.1% |
| Financial debts | 170/4 | €220,226 | €103,240 | -€116,986 | -53.1% |
| Amounts payable within one year | 42/48 | €171,027 | €189,195 | +€18,168 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €13,759 | €14,136 | +€377 | +2.7% |
| Trade debts | 44 | €19,674 | €17,927 | -€1,747 | -8.9% |
| Suppliers | 440/4 | €19,674 | €17,927 | -€1,747 | -8.9% |
| Advances received on contracts in progress | 46 | €80,420 | €91,291 | +€10,871 | +13.5% |
| Taxes, remuneration and social security | 45 | €55,829 | €60,124 | +€4,295 | +7.7% |
| Taxes | 450/3 | €47,406 | €51,337 | +€3,931 | +8.3% |
| Remuneration and social security | 454/9 | €8,423 | €8,787 | +€364 | +4.3% |
| Other amounts payable | 47/48 | €1,345 | €5,717 | +€4,372 | +325% |
| Accrued charges and deferred income | 492/3 | €2,786 | €2,876 | +€90 | +3.2% |
| Remuneration, social security and pensions | 62 | €84,296 | €81,704 | -€2,591 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,146 | €64,699 | +€5,553 | +9.4% |
| Gross operating margin | 9900 | €652,030 | €565,546 | -€86,484 | -13.3% |
| Operating profit (loss) | 9901 | €508,589 | €419,143 | -€89,446 | -17.6% |
| Financial income | 75/76B | €26 | €6,328 | +€6,303 | +24,601% |
| Recurring financial income | 75 | €26 | €6,328 | +€6,303 | +24,601% |
| Financial charges | 65/66B | €16,123 | €15,458 | -€665 | -4.1% |
| Recurring financial charges | 65 | €16,123 | €15,458 | -€665 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €492,492 | €410,014 | -€82,478 | -16.7% |
| Income taxes | 67/77 | €152,799 | €97,279 | -€55,520 | -36.3% |
| Profit (loss) for the period | 9904 | €339,693 | €312,735 | -€26,958 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €339,693 | €312,735 | -€26,958 | -7.9% |
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 28 October 2026 via checked.be.