RESTAURANT CPL: 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 CPL
Largest movements
- Receivables within one year +€78,408
up €78,408 (+38.9%), from €201,722 to €280,130
of which Other amounts receivable: +€68,149
- Cash -€14,694
down €14,694 (-16.6%), from €88,500 to €73,806
mainly Receivables within one year (-€78,408) and Contributions, distributions and other (-€70,000)
- Tangible fixed assets -€14,655
down €14,655 (-30.8%), from €47,563 to €32,908
of which Furniture and vehicles: -€14,284
- Other debts +€59,800
up €59,800 (+470.9%), from €12,700 to €72,500
- Profit (loss) carried forward -€42,698
down €42,698 (-17.2%), from €248,468 to €205,770
- Trade debts +€27,054
up €27,054 (+37.4%), from €72,396 to €99,450
- Tax, wage and social debts +€10,908
up €10,908 (+63.5%), from €17,183 to €28,090
of which Taxes: +€8,455
- Debts after one year -€8,999
down €8,999 (-56.3%), from €15,981 to €6,982
- Gross operating margin -€100,296
down €100,296 (-46.6%), from €215,018 to €114,722
- Taxes -€27,316
down €27,316 (-69.4%), from €39,376 to €12,060
- Staff costs +€7,319
up €7,319 (+13.8%), from €53,218 to €60,537
- Other operating charges -€4,884
down €4,884 (-64.6%), from €7,562 to €2,678
- Financial income +€3,904
up €3,904 (+102.0%), from €3,826 to €7,729
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.
Cash bridge derived
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 | €393,984 | €440,392 | +€46,408 | +11.8% |
| Fixed assets | 21/28 | €56,563 | €41,908 | -€14,655 | -25.9% |
| Tangible fixed assets | 22/27 | €47,563 | €32,908 | -€14,655 | -30.8% |
| Plant, machinery and equipment | 23 | €1,103 | €732 | -€370 | -33.6% |
| Furniture and vehicles | 24 | €46,460 | €32,176 | -€14,284 | -30.7% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €337,421 | €398,484 | +€61,063 | +18.1% |
| Stocks and contracts in progress | 3 | €44,398 | €41,981 | -€2,417 | -5.4% |
| Stocks | 30/36 | €44,398 | €41,981 | -€2,417 | -5.4% |
| Amounts receivable within one year | 40/41 | €201,722 | €280,130 | +€78,408 | +38.9% |
| Trade receivables | 40 | €62,177 | €72,436 | +€10,259 | +16.5% |
| Other amounts receivable | 41 | €139,545 | €207,694 | +€68,149 | +48.8% |
| Cash at bank and in hand | 54/58 | €88,500 | €73,806 | -€14,694 | -16.6% |
| Deferred charges and accrued income | 490/1 | €2,801 | €2,567 | -€234 | -8.4% |
| Total equity and liabilities | 10/49 | €393,984 | €440,392 | +€46,408 | +11.8% |
| Equity | 10/15 | €267,068 | €224,370 | -€42,698 | -16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,468 | €205,770 | -€42,698 | -17.2% |
| Amounts payable | 17/49 | €126,916 | €216,021 | +€89,106 | +70.2% |
| Amounts payable after more than one year | 17 | €15,981 | €6,982 | -€8,999 | -56.3% |
| Financial debts | 170/4 | €15,981 | €6,982 | -€8,999 | -56.3% |
| Amounts payable within one year | 42/48 | €110,934 | €209,039 | +€98,105 | +88.4% |
| Current portion of amounts payable after more than one year | 42 | €8,656 | €8,999 | +€343 | +4.0% |
| Trade debts | 44 | €72,396 | €99,450 | +€27,054 | +37.4% |
| Suppliers | 440/4 | €72,396 | €99,450 | +€27,054 | +37.4% |
| Taxes, remuneration and social security | 45 | €17,183 | €28,090 | +€10,908 | +63.5% |
| Taxes | 450/3 | €13,479 | €21,933 | +€8,455 | +62.7% |
| Remuneration and social security | 454/9 | €3,704 | €6,157 | +€2,453 | +66.2% |
| Other amounts payable | 47/48 | €12,700 | €72,500 | +€59,800 | +470.9% |
| Remuneration, social security and pensions | 62 | €53,218 | €60,537 | +€7,319 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,843 | €14,655 | +€2,811 | +23.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €7,562 | €2,678 | -€4,884 | -64.6% |
| Gross operating margin | 9900 | €215,018 | €114,722 | -€100,296 | -46.6% |
| Operating profit (loss) | 9901 | €142,394 | €36,853 | -€105,541 | -74.1% |
| Financial income | 75/76B | €3,826 | €7,729 | +€3,904 | +102.0% |
| Recurring financial income | 75 | €3,826 | €7,729 | +€3,904 | +102.0% |
| Financial charges | 65/66B | €6,849 | €5,220 | -€1,630 | -23.8% |
| Recurring financial charges | 65 | €6,849 | €5,220 | -€1,630 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €139,371 | €39,363 | -€100,008 | -71.8% |
| Income taxes | 67/77 | €39,376 | €12,060 | -€27,316 | -69.4% |
| Profit (loss) for the period | 9904 | €99,995 | €27,302 | -€72,692 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €99,995 | €27,302 | -€72,692 | -72.7% |
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 10 October 2026 via checked.be.