Restaurant De Copain: 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 De Copain
Largest movements
- Cash -€7,335
down €7,335 (-39.8%), from €18,451 to €11,116
mainly Debts after one year (-€13,076) and Net result for the year (-€7,695)
- Tangible fixed assets -€3,528
down €3,528 (-22.6%), from €15,599 to €12,071
of which Plant, machinery and equipment: -€2,737
- Receivables within one year -€2,740
down €2,740 (-13.8%), from €19,901 to €17,161
of which Other amounts receivable: -€5,977
- Debts after one year -€13,076
down €13,076 (-78.9%), from €16,574 to €3,498
- Profit (loss) carried forward -€7,695
down €7,695 (-90.5%), from €8,503 to €808
- Current portion of long-term debt +€6,707
new in 2025: €6,707
- Trade debts -€3,359
down €3,359 (-16.3%), from €20,589 to €17,230
- Tax, wage and social debts +€2,205
up €2,205 (+30.3%), from €7,285 to €9,490
of which Taxes: +€2,348
- Gross operating margin -€1,773
down €1,773 (-33.3%), from €5,319 to €3,546
- Depreciation +€1,449
up €1,449 (+69.7%), from €2,079 to €3,528
- Other operating charges +€1,417
up €1,417 (+275%), from €515 to €1,932
- Financial charges +€1,393
up €1,393 (+41.2%), from €3,382 to €4,775
- Staff costs +€690
up €690 (+13,800%), from €5 to €695
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 | €53,951 | €40,348 | -€13,603 | -25.2% |
| Fixed assets | 21/28 | €15,599 | €12,071 | -€3,528 | -22.6% |
| Tangible fixed assets | 22/27 | €15,599 | €12,071 | -€3,528 | -22.6% |
| Land and buildings | 22 | €4,489 | €3,960 | -€529 | -11.8% |
| Plant, machinery and equipment | 23 | €10,539 | €7,802 | -€2,737 | -26.0% |
| Furniture and vehicles | 24 | €571 | €309 | -€262 | -45.9% |
| Current assets | 29/58 | €38,352 | €28,277 | -€10,075 | -26.3% |
| Amounts receivable within one year | 40/41 | €19,901 | €17,161 | -€2,740 | -13.8% |
| Trade receivables | 40 | €10,756 | €13,993 | +€3,237 | +30.1% |
| Other amounts receivable | 41 | €9,145 | €3,168 | -€5,977 | -65.4% |
| Cash at bank and in hand | 54/58 | €18,451 | €11,116 | -€7,335 | -39.8% |
| Total equity and liabilities | 10/49 | €53,951 | €40,348 | -€13,603 | -25.2% |
| Equity | 10/15 | €9,503 | €1,808 | -€7,695 | -81.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,503 | €808 | -€7,695 | -90.5% |
| Amounts payable | 17/49 | €44,448 | €38,540 | -€5,908 | -13.3% |
| Amounts payable after more than one year | 17 | €16,574 | €3,498 | -€13,076 | -78.9% |
| Financial debts | 170/4 | €16,574 | €3,498 | -€13,076 | -78.9% |
| Amounts payable within one year | 42/48 | €27,874 | €33,427 | +€5,553 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,707 | +€6,707 | |
| Trade debts | 44 | €20,589 | €17,230 | -€3,359 | -16.3% |
| Suppliers | 440/4 | €20,589 | €17,230 | -€3,359 | -16.3% |
| Taxes, remuneration and social security | 45 | €7,285 | €9,490 | +€2,205 | +30.3% |
| Taxes | 450/3 | €7,142 | €9,490 | +€2,348 | +32.9% |
| Remuneration and social security | 454/9 | €143 | - | -€143 | |
| Accrued charges and deferred income | 492/3 | - | €1,615 | +€1,615 | |
| Remuneration, social security and pensions | 62 | €5 | €695 | +€690 | +13,800% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,079 | €3,528 | +€1,449 | +69.7% |
| Other operating charges | 640/8 | €515 | €1,932 | +€1,417 | +275% |
| Gross operating margin | 9900 | €5,319 | €3,546 | -€1,773 | -33.3% |
| Operating profit (loss) | 9901 | €2,720 | -€2,609 | -€5,329 | |
| Financial income | 75/76B | €1 | €1 | = | 0.0% |
| Recurring financial income | 75 | €1 | €1 | = | 0.0% |
| Financial charges | 65/66B | €3,382 | €4,775 | +€1,393 | +41.2% |
| Recurring financial charges | 65 | €3,382 | €4,775 | +€1,393 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | -€661 | -€7,383 | -€6,722 | -1,017% |
| Income taxes | 67/77 | €764 | €312 | -€452 | -59.2% |
| Profit (loss) for the period | 9904 | -€1,425 | -€7,695 | -€6,270 | -440% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,425 | -€7,695 | -€6,270 | -440% |
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 27 October 2026 via checked.be.