Restaurant Cust'O: 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 Cust'O
Largest movements
- Cash +€29,087
up €29,087 (+31.3%), from €92,845 to €121,932
mainly Net result for the year (+€29,000) and Other debts (+€10,117)
- Tangible fixed assets +€5,972
up €5,972 (+51.3%), from €11,641 to €17,613
of which Furniture and vehicles: +€3,884
- Reserves +€29,000
up €29,000 (+110%), from €26,463 to €55,463
- Other debts +€10,117
up €10,117 (+29.3%), from €34,495 to €44,612
- Trade debts -€3,692
down €3,692 (-40.6%), from €9,087 to €5,395
- Staff costs -€60,646
down €60,646 (-36.8%), from €164,592 to €103,946
- Gross operating margin -€57,399
down €57,399 (-27.7%), from €207,219 to €149,821
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 | €111,204 | €145,556 | +€34,352 | +30.9% |
| Fixed assets | 21/28 | €11,641 | €17,613 | +€5,972 | +51.3% |
| Tangible fixed assets | 22/27 | €11,641 | €17,613 | +€5,972 | +51.3% |
| Plant, machinery and equipment | 23 | €5,197 | €7,286 | +€2,088 | +40.2% |
| Furniture and vehicles | 24 | €6,444 | €10,327 | +€3,884 | +60.3% |
| Current assets | 29/58 | €99,563 | €127,943 | +€28,380 | +28.5% |
| Stocks and contracts in progress | 3 | €3,131 | €3,175 | +€44 | +1.4% |
| Stocks | 30/36 | €3,131 | €3,175 | +€44 | +1.4% |
| Amounts receivable within one year | 40/41 | €2,363 | €1,572 | -€791 | -33.5% |
| Other amounts receivable | 41 | €2,363 | €1,572 | -€791 | -33.5% |
| Cash at bank and in hand | 54/58 | €92,845 | €121,932 | +€29,087 | +31.3% |
| Deferred charges and accrued income | 490/1 | €1,225 | €1,265 | +€40 | +3.2% |
| Total equity and liabilities | 10/49 | €111,204 | €145,556 | +€34,352 | +30.9% |
| Equity | 10/15 | €31,463 | €60,463 | +€29,000 | +92.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,463 | €55,463 | +€29,000 | +110% |
| Distributable reserves | 133 | €26,463 | €55,463 | +€29,000 | +110% |
| Amounts payable | 17/49 | €79,742 | €85,094 | +€5,352 | +6.7% |
| Amounts payable within one year | 42/48 | €79,618 | €84,960 | +€5,342 | +6.7% |
| Trade debts | 44 | €9,087 | €5,395 | -€3,692 | -40.6% |
| Suppliers | 440/4 | €9,087 | €5,395 | -€3,692 | -40.6% |
| Taxes, remuneration and social security | 45 | €36,036 | €34,953 | -€1,082 | -3.0% |
| Taxes | 450/3 | €17,338 | €21,133 | +€3,794 | +21.9% |
| Remuneration and social security | 454/9 | €18,697 | €13,821 | -€4,877 | -26.1% |
| Other amounts payable | 47/48 | €34,495 | €44,612 | +€10,117 | +29.3% |
| Accrued charges and deferred income | 492/3 | €123 | €133 | +€10 | +8.1% |
| Remuneration, social security and pensions | 62 | €164,592 | €103,946 | -€60,646 | -36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,417 | €3,795 | -€622 | -14.1% |
| Other operating charges | 640/8 | €249 | €627 | +€377 | +151% |
| Gross operating margin | 9900 | €207,219 | €149,821 | -€57,399 | -27.7% |
| Operating profit (loss) | 9901 | €37,960 | €41,452 | +€3,492 | +9.2% |
| Financial income | 75/76B | €0 | €37 | +€37 | +14,700% |
| Recurring financial income | 75 | €0 | €37 | +€37 | +14,700% |
| Financial charges | 65/66B | €4,867 | €4,586 | -€281 | -5.8% |
| Recurring financial charges | 65 | €4,867 | €4,586 | -€281 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €33,094 | €36,903 | +€3,810 | +11.5% |
| Income taxes | 67/77 | €6,631 | €7,904 | +€1,273 | +19.2% |
| Profit (loss) for the period | 9904 | €26,463 | €29,000 | +€2,537 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,463 | €29,000 | +€2,537 | +9.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.