RESTAURANT CHINA: 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 CHINA
Largest movements
- Cash +€18,978
up €18,978 (+24.9%), from €76,139 to €95,117
mainly Other debts (+€9,790) and Net result for the year (+€9,551)
- Receivables within one year +€10,630
up €10,630 (+109%), from €9,727 to €20,357
- Tangible fixed assets -€9,080
down €9,080 (-26.3%), from €34,575 to €25,495
- Stocks and contracts -€2,170
down €2,170 (-5.8%), from €37,251 to €35,081
- Other debts +€9,790
up €9,790 (+174%), from €5,627 to €15,417
- Reserves +€9,551
up €9,551 (+12.1%), from €78,733 to €88,284
- Debts after one year -€5,747
no longer reported in 2025 (was €5,747)
- Trade debts +€3,315
up €3,315 (+33.2%), from €9,979 to €13,294
- Staff costs -€9,842
down €9,842 (-27.3%), from €36,006 to €26,164
- Gross operating margin -€5,754
down €5,754 (-9.2%), from €62,591 to €56,837
- Other operating charges +€5,546
up €5,546 (+428%), from €1,297 to €6,843
- Depreciation -€1,800
down €1,800 (-16.5%), from €10,880 to €9,080
- Financial income +€1,264
new in 2025: €1,264
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 | €157,692 | €176,050 | +€18,358 | +11.6% |
| Fixed assets | 21/28 | €34,575 | €25,495 | -€9,080 | -26.3% |
| Tangible fixed assets | 22/27 | €34,575 | €25,495 | -€9,080 | -26.3% |
| Land and buildings | 22 | €13,109 | €8,980 | -€4,129 | -31.5% |
| Plant, machinery and equipment | 23 | €19,954 | €16,515 | -€3,439 | -17.2% |
| Furniture and vehicles | 24 | €1,512 | - | -€1,512 | |
| Current assets | 29/58 | €123,117 | €150,555 | +€27,438 | +22.3% |
| Stocks and contracts in progress | 3 | €37,251 | €35,081 | -€2,170 | -5.8% |
| Stocks | 30/36 | €37,251 | €35,081 | -€2,170 | -5.8% |
| Amounts receivable within one year | 40/41 | €9,727 | €20,357 | +€10,630 | +109% |
| Other amounts receivable | 41 | €9,727 | €20,357 | +€10,630 | +109% |
| Cash at bank and in hand | 54/58 | €76,139 | €95,117 | +€18,978 | +24.9% |
| Total equity and liabilities | 10/49 | €157,692 | €176,050 | +€18,358 | +11.6% |
| Equity | 10/15 | €111,455 | €121,006 | +€9,551 | +8.6% |
| Contributions | 10/11 | €32,722 | €32,722 | = | 0.0% |
| Contributions outside capital | 11 | €32,722 | €32,722 | = | 0.0% |
| Other | 1109/19 | €32,722 | €32,722 | = | 0.0% |
| Reserves | 13 | €78,733 | €88,284 | +€9,551 | +12.1% |
| Distributable reserves | 133 | €78,733 | €88,284 | +€9,551 | +12.1% |
| Amounts payable | 17/49 | €46,237 | €55,044 | +€8,807 | +19.0% |
| Amounts payable after more than one year | 17 | €5,747 | - | -€5,747 | |
| Financial debts | 170/4 | €5,747 | - | -€5,747 | |
| Amounts payable within one year | 42/48 | €40,490 | €55,044 | +€14,554 | +35.9% |
| Current portion of amounts payable after more than one year | 42 | €16,349 | €17,481 | +€1,132 | +6.9% |
| Trade debts | 44 | €9,979 | €13,294 | +€3,315 | +33.2% |
| Suppliers | 440/4 | €9,979 | €13,294 | +€3,315 | +33.2% |
| Taxes, remuneration and social security | 45 | €8,535 | €8,852 | +€317 | +3.7% |
| Taxes | 450/3 | €6,508 | €8,852 | +€2,344 | +36.0% |
| Remuneration and social security | 454/9 | €2,027 | - | -€2,027 | |
| Other amounts payable | 47/48 | €5,627 | €15,417 | +€9,790 | +174% |
| Remuneration, social security and pensions | 62 | €36,006 | €26,164 | -€9,842 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,880 | €9,080 | -€1,800 | -16.5% |
| Other operating charges | 640/8 | €1,297 | €6,843 | +€5,546 | +428% |
| Gross operating margin | 9900 | €62,591 | €56,837 | -€5,754 | -9.2% |
| Operating profit (loss) | 9901 | €14,408 | €14,750 | +€342 | +2.4% |
| Financial income | 75/76B | - | €1,264 | +€1,264 | |
| Recurring financial income | 75 | - | €1,264 | +€1,264 | |
| Financial charges | 65/66B | €3,114 | €2,824 | -€290 | -9.3% |
| Recurring financial charges | 65 | €3,114 | €2,824 | -€290 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €11,294 | €13,190 | +€1,896 | +16.8% |
| Income taxes | 67/77 | €4,166 | €3,639 | -€527 | -12.7% |
| Profit (loss) for the period | 9904 | €7,128 | €9,551 | +€2,423 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,128 | €9,551 | +€2,423 | +34.0% |
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 25 October 2026 via checked.be.