Restaurant Colette: 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 Colette
Largest movements
- Tangible fixed assets +€251,843
up €251,843 (+5.4%), from €4.6m to €4.9m
of which Land and buildings: +€547,554
- Cash +€164,212
up €164,212 (+817%), from €20,105 to €184,317
mainly Debts after one year (+€765,484) and Depreciation (+€279,098)
- Receivables within one year -€70,177
down €70,177 (-20.6%), from €341,437 to €271,260
of which Other amounts receivable: -€38,216
- Debts after one year +€765,484
up €765,484 (+20.2%), from €3.8m to €4.6m
- Trade debts -€303,728
down €303,728 (-36.6%), from €830,480 to €526,752
- Other debts -€139,158
down €139,158 (-100%), from €139,158 to €0
- Gross operating margin +€561,547
up €561,547 (+84.7%), from €662,885 to €1.2m
- Staff costs +€219,713
up €219,713 (+33.6%), from €653,783 to €873,496
- Depreciation +€153,095
up €153,095 (+122%), from €126,003 to €279,098
- Financial income +€94,639
up €94,639 (+75,069%), from €126 to €94,765
- Financial charges +€57,975
up €57,975 (+65.8%), from €88,078 to €146,052
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 | €5,263,638 | €5,573,805 | +€310,168 | +5.9% |
| Fixed assets | 21/28 | €4,671,238 | €4,912,411 | +€241,173 | +5.2% |
| Intangible fixed assets | 21 | €31,982 | €21,312 | -€10,670 | -33.4% |
| Tangible fixed assets | 22/27 | €4,636,156 | €4,888,000 | +€251,843 | +5.4% |
| Land and buildings | 22 | €3,364,947 | €3,912,502 | +€547,554 | +16.3% |
| Plant, machinery and equipment | 23 | €988,757 | €972,963 | -€15,795 | -1.6% |
| Furniture and vehicles | 24 | €4,853 | €2,535 | -€2,318 | -47.8% |
| Assets under construction and advance payments | 27 | €277,598 | €0 | -€277,598 | -100% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €592,400 | €661,394 | +€68,994 | +11.6% |
| Stocks and contracts in progress | 3 | €204,229 | €200,105 | -€4,124 | -2.0% |
| Stocks | 30/36 | €204,229 | €200,105 | -€4,124 | -2.0% |
| Amounts receivable within one year | 40/41 | €341,437 | €271,260 | -€70,177 | -20.6% |
| Trade receivables | 40 | €54,302 | €22,341 | -€31,961 | -58.9% |
| Other amounts receivable | 41 | €287,135 | €248,919 | -€38,216 | -13.3% |
| Cash at bank and in hand | 54/58 | €20,105 | €184,317 | +€164,212 | +817% |
| Deferred charges and accrued income | 490/1 | €26,628 | €5,711 | -€20,917 | -78.6% |
| Total equity and liabilities | 10/49 | €5,263,638 | €5,573,805 | +€310,168 | +5.9% |
| Equity | 10/15 | €1,021 | €10,618 | +€9,597 | +940% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €125,741 | €125,741 | = | 0.0% |
| Distributable reserves | 133 | €125,741 | €125,741 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,320 | -€133,723 | +€9,597 | +6.7% |
| Amounts payable | 17/49 | €5,262,616 | €5,563,187 | +€300,571 | +5.7% |
| Amounts payable after more than one year | 17 | €3,789,915 | €4,555,399 | +€765,484 | +20.2% |
| Financial debts | 170/4 | €3,789,915 | €4,555,399 | +€765,484 | +20.2% |
| Amounts payable within one year | 42/48 | €1,463,595 | €997,058 | -€466,536 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €322,812 | €354,237 | +€31,425 | +9.7% |
| Financial debts | 43 | €78,998 | €49,915 | -€29,084 | -36.8% |
| Credit institutions | 430/8 | €78,998 | €49,915 | -€29,084 | -36.8% |
| Trade debts | 44 | €830,480 | €526,752 | -€303,728 | -36.6% |
| Suppliers | 440/4 | €830,480 | €526,752 | -€303,728 | -36.6% |
| Taxes, remuneration and social security | 45 | €92,147 | €66,155 | -€25,991 | -28.2% |
| Taxes | 450/3 | €15,811 | €16,834 | +€1,023 | +6.5% |
| Remuneration and social security | 454/9 | €76,335 | €49,321 | -€27,015 | -35.4% |
| Other amounts payable | 47/48 | €139,158 | €0 | -€139,158 | -100% |
| Accrued charges and deferred income | 492/3 | €9,107 | €10,730 | +€1,623 | +17.8% |
| Non-recurring operating income | 76A | €4,313 | €0 | -€4,313 | -100% |
| Remuneration, social security and pensions | 62 | €653,783 | €873,496 | +€219,713 | +33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,003 | €279,098 | +€153,095 | +122% |
| Other operating charges | 640/8 | €10,628 | €5,337 | -€5,291 | -49.8% |
| Non-recurring operating charges | 66A | €0 | €4,864 | +€4,864 | |
| Gross operating margin | 9900 | €662,885 | €1,224,432 | +€561,547 | +84.7% |
| Operating profit (loss) | 9901 | -€127,528 | €61,637 | +€189,166 | |
| Financial income | 75/76B | €126 | €94,765 | +€94,639 | +75,069% |
| Recurring financial income | 75 | €126 | €94,765 | +€94,639 | +75,069% |
| Financial charges | 65/66B | €88,078 | €146,052 | +€57,975 | +65.8% |
| Recurring financial charges | 65 | €88,078 | €146,052 | +€57,975 | +65.8% |
| Profit (loss) for the period before taxes | 9903 | -€215,480 | €10,350 | +€225,830 | |
| Income taxes | 67/77 | €826 | €753 | -€73 | -8.8% |
| Profit (loss) for the period | 9904 | -€216,306 | €9,597 | +€225,903 | |
| Profit (loss) for the period to be appropriated | 9905 | -€216,306 | €9,597 | +€225,903 |
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 29 October 2026 via checked.be.