Restaurant d'Afspanning: 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 d'Afspanning
Largest movements
- Cash +€73,740
up €73,740 (+93.2%), from €79,100 to €152,839
mainly Net result for the year (+€79,176) and Depreciation (+€64,954)
- Tangible fixed assets -€40,052
down €40,052 (-17.3%), from €231,014 to €190,961
of which Furniture and vehicles: -€35,426
- Current investments +€21,178
up €21,178 (+28.6%), from €74,033 to €95,211
- Receivables within one year -€8,171
down €8,171 (-73.8%), from €11,074 to €2,903
of which Other amounts receivable: -€8,231
- Intangible fixed assets -€7,143
down €7,143 (-25.5%), from €27,965 to €20,822
- Reserves +€79,176
up €79,176 (+83.1%), from €95,326 to €174,502
of which Distributable reserves: +€58,126
- Debts after one year -€22,725
down €22,725 (-13.9%), from €163,639 to €140,915
- Trade debts -€17,765
down €17,765 (-45.1%), from €39,349 to €21,584
- Tax, wage and social debts +€4,747
up €4,747 (+16.0%), from €29,599 to €34,346
of which Taxes: +€3,505
- Gross operating margin +€50,795
up €50,795 (+14.5%), from €349,649 to €400,444
- Taxes +€12,725
up €12,725 (+72.9%), from €17,450 to €30,175
- Financial charges +€5,351
up €5,351 (+62.7%), from €8,541 to €13,892
of which Financial charges: +€3,748
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 | €423,297 | €462,737 | +€39,440 | +9.3% |
| Fixed assets | 21/28 | €258,979 | €211,783 | -€47,195 | -18.2% |
| Intangible fixed assets | 21 | €27,965 | €20,822 | -€7,143 | -25.5% |
| Tangible fixed assets | 22/27 | €231,014 | €190,961 | -€40,052 | -17.3% |
| Plant, machinery and equipment | 23 | €56,552 | €38,677 | -€17,875 | -31.6% |
| Furniture and vehicles | 24 | €50,168 | €14,741 | -€35,426 | -70.6% |
| Leasing and similar rights | 25 | €1,780 | €33,654 | +€31,874 | +1,791% |
| Other tangible fixed assets | 26 | €122,515 | €103,888 | -€18,626 | -15.2% |
| Current assets | 29/58 | €164,318 | €250,954 | +€86,635 | +52.7% |
| Amounts receivable within one year | 40/41 | €11,074 | €2,903 | -€8,171 | -73.8% |
| Trade receivables | 40 | €2,508 | €2,568 | +€60 | +2.4% |
| Other amounts receivable | 41 | €8,566 | €335 | -€8,231 | -96.1% |
| Current investments | 50/53 | €74,033 | €95,211 | +€21,178 | +28.6% |
| Cash at bank and in hand | 54/58 | €79,100 | €152,839 | +€73,740 | +93.2% |
| Deferred charges and accrued income | 490/1 | €112 | €0 | -€112 | -100% |
| Total equity and liabilities | 10/49 | €423,297 | €462,737 | +€39,440 | +9.3% |
| Equity | 10/15 | €115,326 | €194,502 | +€79,176 | +68.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €95,326 | €174,502 | +€79,176 | +83.1% |
| Tax-exempt reserves | 132 | - | €21,050 | +€21,050 | |
| Distributable reserves | 133 | €95,326 | €153,452 | +€58,126 | +61.0% |
| Amounts payable | 17/49 | €307,971 | €268,235 | -€39,735 | -12.9% |
| Amounts payable after more than one year | 17 | €163,639 | €140,915 | -€22,725 | -13.9% |
| Financial debts | 170/4 | €163,639 | €140,915 | -€22,725 | -13.9% |
| Amounts payable within one year | 42/48 | €143,331 | €126,321 | -€17,011 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €59,781 | €55,898 | -€3,883 | -6.5% |
| Trade debts | 44 | €39,349 | €21,584 | -€17,765 | -45.1% |
| Suppliers | 440/4 | €39,349 | €21,584 | -€17,765 | -45.1% |
| Taxes, remuneration and social security | 45 | €29,599 | €34,346 | +€4,747 | +16.0% |
| Taxes | 450/3 | €5,691 | €9,196 | +€3,505 | +61.6% |
| Remuneration and social security | 454/9 | €23,908 | €25,150 | +€1,242 | +5.2% |
| Other amounts payable | 47/48 | €14,602 | €14,492 | -€110 | -0.8% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €2,439 | +€2,439 | |
| Remuneration, social security and pensions | 62 | €211,836 | €210,509 | -€1,327 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,756 | €64,954 | -€3,802 | -5.5% |
| Other operating charges | 640/8 | €1,354 | €1,970 | +€616 | +45.5% |
| Gross operating margin | 9900 | €349,649 | €400,444 | +€50,795 | +14.5% |
| Operating profit (loss) | 9901 | €67,704 | €123,011 | +€55,307 | +81.7% |
| Financial income | 75/76B | €391 | €232 | -€159 | -40.7% |
| Recurring financial income | 75 | €6 | €232 | +€225 | +3,553% |
| Non-recurring financial income | 76B | €384 | €0 | -€384 | -100% |
| Financial charges | 65/66B | €8,541 | €13,892 | +€5,351 | +62.7% |
| Recurring financial charges | 65 | €8,541 | €12,289 | +€3,748 | +43.9% |
| Non-recurring financial charges | 66B | - | €1,603 | +€1,603 | |
| Profit (loss) for the period before taxes | 9903 | €59,554 | €109,351 | +€49,797 | +83.6% |
| Income taxes | 67/77 | €17,450 | €30,175 | +€12,725 | +72.9% |
| Profit (loss) for the period | 9904 | €42,104 | €79,176 | +€37,072 | +88.0% |
| Transfer to tax-exempt reserves | 689 | - | €21,050 | +€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,104 | €58,126 | +€16,022 | +38.1% |
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 24 October 2026 via checked.be.