Restaurant De Verleiding: 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 Verleiding
Largest movements
- Tangible fixed assets -€24,900
down €24,900 (-20.3%), from €122,494 to €97,594
of which Furniture and vehicles: -€16,575
- Cash -€20,325
down €20,325 (-33.4%), from €60,938 to €40,613
mainly Debts after one year (-€31,551) and Trade debts (-€16,092)
- Receivables within one year -€3,587
down €3,587 (-21.4%), from €16,744 to €13,156
of which Other amounts receivable: -€2,692
- Stocks and contracts +€2,413
up €2,413 (+16.0%), from €15,057 to €17,470
- Debts after one year -€31,551
down €31,551 (-53.7%), from €58,794 to €27,243
- Trade debts -€16,092
down €16,092 (-76.8%), from €20,950 to €4,858
- Advances received -€8,279
down €8,279 (-56.9%), from €14,539 to €6,260
- Current portion of long-term debt +€7,098
up €7,098 (+31.6%), from €22,492 to €29,590
- Accrued charges and deferred income -€4,102
no longer reported in 2025 (was €4,102)
- Gross operating margin -€18,052
down €18,052 (-8.6%), from €209,617 to €191,565
- Taxes -€5,615
down €5,615 (-47.4%), from €11,840 to €6,225
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 | €222,898 | €175,616 | -€47,282 | -21.2% |
| Fixed assets | 21/28 | €125,526 | €99,911 | -€25,614 | -20.4% |
| Intangible fixed assets | 21 | €3,031 | €2,317 | -€714 | -23.6% |
| Tangible fixed assets | 22/27 | €122,494 | €97,594 | -€24,900 | -20.3% |
| Plant, machinery and equipment | 23 | €42,051 | €35,778 | -€6,273 | -14.9% |
| Furniture and vehicles | 24 | €56,491 | €39,916 | -€16,575 | -29.3% |
| Other tangible fixed assets | 26 | €23,952 | €21,901 | -€2,051 | -8.6% |
| Current assets | 29/58 | €97,372 | €75,704 | -€21,668 | -22.3% |
| Stocks and contracts in progress | 3 | €15,057 | €17,470 | +€2,413 | +16.0% |
| Stocks | 30/36 | €15,057 | €17,470 | +€2,413 | +16.0% |
| Amounts receivable within one year | 40/41 | €16,744 | €13,156 | -€3,587 | -21.4% |
| Trade receivables | 40 | €2,539 | €1,643 | -€896 | -35.3% |
| Other amounts receivable | 41 | €14,205 | €11,513 | -€2,692 | -18.9% |
| Cash at bank and in hand | 54/58 | €60,938 | €40,613 | -€20,325 | -33.4% |
| Deferred charges and accrued income | 490/1 | €4,634 | €4,465 | -€168 | -3.6% |
| Total equity and liabilities | 10/49 | €222,898 | €175,616 | -€47,282 | -21.2% |
| Equity | 10/15 | €69,486 | €72,084 | +€2,598 | +3.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,145 | €38,744 | +€2,598 | +7.2% |
| Distributable reserves | 133 | €36,145 | €38,744 | +€2,598 | +7.2% |
| Profit (loss) carried forward | 14 | €28,340 | €28,340 | = | 0.0% |
| Amounts payable | 17/49 | €153,412 | €103,532 | -€49,881 | -32.5% |
| Amounts payable after more than one year | 17 | €58,794 | €27,243 | -€31,551 | -53.7% |
| Financial debts | 170/4 | €58,794 | €27,243 | -€31,551 | -53.7% |
| Amounts payable within one year | 42/48 | €90,516 | €76,289 | -€14,228 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €22,492 | €29,590 | +€7,098 | +31.6% |
| Trade debts | 44 | €20,950 | €4,858 | -€16,092 | -76.8% |
| Suppliers | 440/4 | €20,950 | €4,858 | -€16,092 | -76.8% |
| Advances received on contracts in progress | 46 | €14,539 | €6,260 | -€8,279 | -56.9% |
| Taxes, remuneration and social security | 45 | €31,571 | €34,419 | +€2,848 | +9.0% |
| Taxes | 450/3 | €17,621 | €20,276 | +€2,654 | +15.1% |
| Remuneration and social security | 454/9 | €13,950 | €14,143 | +€194 | +1.4% |
| Other amounts payable | 47/48 | €965 | €1,161 | +€196 | +20.3% |
| Accrued charges and deferred income | 492/3 | €4,102 | - | -€4,102 | |
| Remuneration, social security and pensions | 62 | €137,171 | €138,464 | +€1,294 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,475 | €26,837 | +€362 | +1.4% |
| Other operating charges | 640/8 | €728 | €498 | -€229 | -31.5% |
| Gross operating margin | 9900 | €209,617 | €191,565 | -€18,052 | -8.6% |
| Operating profit (loss) | 9901 | €45,244 | €25,766 | -€19,478 | -43.1% |
| Financial income | 75/76B | €105 | €80 | -€25 | -23.6% |
| Recurring financial income | 75 | €105 | €80 | -€25 | -23.6% |
| Financial charges | 65/66B | €5,169 | €7,023 | +€1,854 | +35.9% |
| Recurring financial charges | 65 | €5,169 | €7,023 | +€1,854 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | €40,180 | €18,823 | -€21,357 | -53.2% |
| Income taxes | 67/77 | €11,840 | €6,225 | -€5,615 | -47.4% |
| Profit (loss) for the period | 9904 | €28,340 | €12,598 | -€15,742 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,340 | €12,598 | -€15,742 | -55.5% |
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 31 October 2026 via checked.be.