RESTAURANT DE BERGSTRAAT: what changed
RESTAURANT DE BERGSTRAAT
Largest movements
- Cash +€87,361
up €87,361 (+59.7%), from €146,416 to €233,777
mainly Net result for the year (+€92,502) and Depreciation (+€74,315)
- Receivables within one year -€40,985
down €40,985 (-46.1%), from €88,853 to €47,868
of which Other amounts receivable: -€43,090
- Tangible fixed assets +€22,944
up €22,944 (+7.3%), from €312,706 to €335,650
of which Plant, machinery and equipment: +€40,961
- Receivables after one year -€18,635
down €18,635 (-20.4%), from €91,277 to €72,641
- Stocks and contracts +€15,301
up €15,301 (+92.7%), from €16,499 to €31,800
- Reserves +€45,412
up €45,412 (+7.9%), from €571,351 to €616,763
of which Distributable reserves: +€45,412
- Other debts +€39,158
new in 2025: €39,158
- Accrued charges and deferred income -€14,665
down €14,665 (-100%), from €14,665 to €0
- Depreciation +€18,851
up €18,851 (+34.0%), from €55,464 to €74,315
- Gross operating margin -€16,885
down €16,885 (-6.7%), from €252,613 to €235,728
- Financial income +€16,839
up €16,839 (+183%), from €9,195 to €26,034
- Taxes -€7,920
down €7,920 (-18.2%), from €43,507 to €35,587
- Staff costs +€5,532
up €5,532 (+10.4%), from €53,083 to €58,615
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €659,124 | €725,476 | +€66,352 | +10.1% |
| Fixed assets | 21/28 | €313,071 | €336,015 | +€22,944 | +7.3% |
| Tangible fixed assets | 22/27 | €312,706 | €335,650 | +€22,944 | +7.3% |
| Plant, machinery and equipment | 23 | €216,743 | €257,705 | +€40,961 | +18.9% |
| Furniture and vehicles | 24 | €95,963 | €77,946 | -€18,017 | -18.8% |
| Financial fixed assets | 28 | €365 | €365 | = | 0.0% |
| Current assets | 29/58 | €346,053 | €389,460 | +€43,408 | +12.5% |
| Amounts receivable after more than one year | 29 | €91,277 | €72,641 | -€18,635 | -20.4% |
| Other amounts receivable | 291 | €91,277 | €72,641 | -€18,635 | -20.4% |
| Stocks and contracts in progress | 3 | €16,499 | €31,800 | +€15,301 | +92.7% |
| Stocks | 30/36 | €16,499 | €31,800 | +€15,301 | +92.7% |
| Amounts receivable within one year | 40/41 | €88,853 | €47,868 | -€40,985 | -46.1% |
| Trade receivables | 40 | €17 | €2,122 | +€2,105 | +12,385% |
| Other amounts receivable | 41 | €88,836 | €45,745 | -€43,090 | -48.5% |
| Cash at bank and in hand | 54/58 | €146,416 | €233,777 | +€87,361 | +59.7% |
| Deferred charges and accrued income | 490/1 | €3,008 | €3,374 | +€366 | +12.2% |
| Total equity and liabilities | 10/49 | €659,124 | €725,476 | +€66,352 | +10.1% |
| Equity | 10/15 | €594,618 | €640,030 | +€45,412 | +7.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €571,351 | €616,763 | +€45,412 | +7.9% |
| Tax-exempt reserves | 132 | €4,800 | €4,800 | = | 0.0% |
| Distributable reserves | 133 | €566,551 | €611,963 | +€45,412 | +8.0% |
| Profit (loss) carried forward | 14 | €4,675 | €4,675 | = | 0.0% |
| Amounts payable | 17/49 | €64,506 | €85,446 | +€20,940 | +32.5% |
| Amounts payable within one year | 42/48 | €49,841 | €85,446 | +€35,605 | +71.4% |
| Trade debts | 44 | €20,630 | €18,878 | -€1,752 | -8.5% |
| Suppliers | 440/4 | €20,630 | €18,878 | -€1,752 | -8.5% |
| Taxes, remuneration and social security | 45 | €29,211 | €27,410 | -€1,801 | -6.2% |
| Taxes | 450/3 | €26,171 | €20,718 | -€5,453 | -20.8% |
| Remuneration and social security | 454/9 | €3,040 | €6,692 | +€3,652 | +120% |
| Other amounts payable | 47/48 | - | €39,158 | +€39,158 | |
| Accrued charges and deferred income | 492/3 | €14,665 | €0 | -€14,665 | -100% |
| Remuneration, social security and pensions | 62 | €53,083 | €58,615 | +€5,532 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,464 | €74,315 | +€18,851 | +34.0% |
| Other operating charges | 640/8 | €548 | €457 | -€90 | -16.4% |
| Gross operating margin | 9900 | €252,613 | €235,728 | -€16,885 | -6.7% |
| Operating profit (loss) | 9901 | €143,518 | €102,340 | -€41,178 | -28.7% |
| Financial income | 75/76B | €9,195 | €26,034 | +€16,839 | +183% |
| Recurring financial income | 75 | €9,195 | €26,034 | +€16,839 | +183% |
| Financial charges | 65/66B | €1,286 | €286 | -€1,000 | -77.8% |
| Recurring financial charges | 65 | €1,286 | €286 | -€1,000 | -77.8% |
| Profit (loss) for the period before taxes | 9903 | €151,428 | €128,089 | -€23,339 | -15.4% |
| Income taxes | 67/77 | €43,507 | €35,587 | -€7,920 | -18.2% |
| Profit (loss) for the period | 9904 | €107,921 | €92,502 | -€15,419 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €107,921 | €92,502 | -€15,419 | -14.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.