RESTAURANT DE GRENS: what changed
RESTAURANT DE GRENS
Largest movements
- Tangible fixed assets -€7,563
down €7,563 (-13.6%), from €55,470 to €47,907
of which Land and buildings: -€4,776
- Stocks and contracts -€5,192
down €5,192 (-100%), from €5,192 to €0
- Receivables within one year -€4,288
down €4,288 (-31.7%), from €13,512 to €9,223
of which Other amounts receivable: -€3,588
- Reserves -€28,575
down €28,575 (-45.9%), from €62,255 to €33,680
- Other debts +€22,855
up €22,855 (+320%), from €7,145 to €30,000
- Trade debts -€12,371
down €12,371 (-77.6%), from €15,944 to €3,573
- Accrued charges and deferred income +€4,000
new in 2025: €4,000
- Tax, wage and social debts -€2,654
down €2,654 (-10.6%), from €25,042 to €22,389
of which Remuneration and social security: -€9,704
- Gross operating margin +€15,725
up €15,725 (+11.4%), from €137,946 to €153,672
- Depreciation -€3,995
down €3,995 (-34.6%), from €11,558 to €7,563
- Staff costs +€3,459
up €3,459 (+3.2%), from €107,907 to €111,366
- Taxes -€2,468
down €2,468 (-48.4%), from €5,095 to €2,628
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 | €128,936 | €112,191 | -€16,745 | -13.0% |
| Fixed assets | 21/28 | €55,470 | €47,907 | -€7,563 | -13.6% |
| Tangible fixed assets | 22/27 | €55,470 | €47,907 | -€7,563 | -13.6% |
| Land and buildings | 22 | €49,768 | €44,992 | -€4,776 | -9.6% |
| Plant, machinery and equipment | 23 | €4,195 | €2,915 | -€1,280 | -30.5% |
| Furniture and vehicles | 24 | €1,507 | €0 | -€1,507 | -100% |
| Current assets | 29/58 | €73,467 | €64,284 | -€9,182 | -12.5% |
| Stocks and contracts in progress | 3 | €5,192 | €0 | -€5,192 | -100% |
| Stocks | 30/36 | €5,192 | €0 | -€5,192 | -100% |
| Amounts receivable within one year | 40/41 | €13,512 | €9,223 | -€4,288 | -31.7% |
| Trade receivables | 40 | €2,900 | €2,200 | -€700 | -24.1% |
| Other amounts receivable | 41 | €10,612 | €7,023 | -€3,588 | -33.8% |
| Cash at bank and in hand | 54/58 | €54,763 | €55,061 | +€298 | +0.5% |
| Total equity and liabilities | 10/49 | €128,936 | €112,191 | -€16,745 | -13.0% |
| Equity | 10/15 | €80,805 | €52,230 | -€28,575 | -35.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €62,255 | €33,680 | -€28,575 | -45.9% |
| Distributable reserves | 133 | €62,255 | €33,680 | -€28,575 | -45.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €48,132 | €59,962 | +€11,830 | +24.6% |
| Amounts payable within one year | 42/48 | €48,132 | €55,962 | +€7,830 | +16.3% |
| Trade debts | 44 | €15,944 | €3,573 | -€12,371 | -77.6% |
| Suppliers | 440/4 | €15,944 | €3,573 | -€12,371 | -77.6% |
| Taxes, remuneration and social security | 45 | €25,042 | €22,389 | -€2,654 | -10.6% |
| Taxes | 450/3 | €7,464 | €14,515 | +€7,051 | +94.5% |
| Remuneration and social security | 454/9 | €17,578 | €7,874 | -€9,704 | -55.2% |
| Other amounts payable | 47/48 | €7,145 | €30,000 | +€22,855 | +320% |
| Accrued charges and deferred income | 492/3 | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | €107,907 | €111,366 | +€3,459 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,558 | €7,563 | -€3,995 | -34.6% |
| Other operating charges | 640/8 | €1,065 | €602 | -€463 | -43.5% |
| Gross operating margin | 9900 | €137,946 | €153,672 | +€15,725 | +11.4% |
| Operating profit (loss) | 9901 | €17,417 | €34,140 | +€16,724 | +96.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -72.2% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -72.2% |
| Financial charges | 65/66B | €86 | €88 | +€2 | +2.6% |
| Recurring financial charges | 65 | €86 | €88 | +€2 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €17,331 | €34,053 | +€16,722 | +96.5% |
| Income taxes | 67/77 | €5,095 | €2,628 | -€2,468 | -48.4% |
| Profit (loss) for the period | 9904 | €12,236 | €31,425 | +€19,189 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €12,236 | €31,425 | +€19,189 | +157% |
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 4 November 2026 via checked.be.