Restaurant Decan: 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 Decan
Largest movements
- Tangible fixed assets -€57,034
down €57,034 (-9.9%), from €574,325 to €517,291
of which Plant, machinery and equipment: -€31,613
- Receivables within one year -€36,421
down €36,421 (-98.3%), from €37,059 to €638
of which Trade receivables: -€21,577
- Cash +€31,362
up €31,362 (+65.4%), from €47,958 to €79,319
mainly Depreciation (+€70,851) and Receivables within one year (+€36,421)
- Stocks and contracts +€16,532
up €16,532 (+21.3%), from €77,450 to €93,983
- Debts after one year -€29,176
down €29,176 (-6.5%), from €447,345 to €418,168
- Other debts -€22,341
down €22,341 (-80.6%), from €27,704 to €5,363
- Reserves +€18,400
up €18,400 (+7.9%), from €232,242 to €250,642
- Tax, wage and social debts -€7,951
down €7,951 (-36.6%), from €21,699 to €13,748
of which Remuneration and social security: -€3,991
- Gross operating margin -€39,181
down €39,181 (-11.6%), from €338,542 to €299,362
- Staff costs -€19,557
down €19,557 (-9.6%), from €203,932 to €184,375
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 | €788,915 | €741,232 | -€47,683 | -6.0% |
| Fixed assets | 21/28 | €575,125 | €517,291 | -€57,834 | -10.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €574,325 | €517,291 | -€57,034 | -9.9% |
| Land and buildings | 22 | €461,431 | €436,010 | -€25,421 | -5.5% |
| Plant, machinery and equipment | 23 | €108,694 | €77,081 | -€31,613 | -29.1% |
| Other tangible fixed assets | 26 | €4,200 | €4,200 | = | 0.0% |
| Financial fixed assets | 28 | €800 | - | -€800 | |
| Current assets | 29/58 | €213,789 | €223,940 | +€10,151 | +4.7% |
| Stocks and contracts in progress | 3 | €77,450 | €93,983 | +€16,532 | +21.3% |
| Stocks | 30/36 | €77,450 | €93,983 | +€16,532 | +21.3% |
| Amounts receivable within one year | 40/41 | €37,059 | €638 | -€36,421 | -98.3% |
| Trade receivables | 40 | €22,215 | €638 | -€21,577 | -97.1% |
| Other amounts receivable | 41 | €14,845 | - | -€14,845 | |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €47,958 | €79,319 | +€31,362 | +65.4% |
| Deferred charges and accrued income | 490/1 | €1,322 | - | -€1,322 | |
| Total equity and liabilities | 10/49 | €788,915 | €741,232 | -€47,683 | -6.0% |
| Equity | 10/15 | €242,242 | €260,642 | +€18,400 | +7.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €232,242 | €250,642 | +€18,400 | +7.9% |
| Distributable reserves | 133 | €232,242 | €250,642 | +€18,400 | +7.9% |
| Amounts payable | 17/49 | €546,672 | €480,590 | -€66,083 | -12.1% |
| Amounts payable after more than one year | 17 | €447,345 | €418,168 | -€29,176 | -6.5% |
| Financial debts | 170/4 | €447,345 | €418,168 | -€29,176 | -6.5% |
| Amounts payable within one year | 42/48 | €99,328 | €62,421 | -€36,907 | -37.2% |
| Current portion of amounts payable after more than one year | 42 | €28,316 | €29,176 | +€860 | +3.0% |
| Trade debts | 44 | €21,609 | €14,134 | -€7,476 | -34.6% |
| Suppliers | 440/4 | €21,609 | €14,134 | -€7,476 | -34.6% |
| Taxes, remuneration and social security | 45 | €21,699 | €13,748 | -€7,951 | -36.6% |
| Taxes | 450/3 | €11,560 | €7,600 | -€3,960 | -34.3% |
| Remuneration and social security | 454/9 | €10,139 | €6,148 | -€3,991 | -39.4% |
| Other amounts payable | 47/48 | €27,704 | €5,363 | -€22,341 | -80.6% |
| Non-recurring operating income | 76A | - | €2,294 | +€2,294 | |
| Remuneration, social security and pensions | 62 | €203,932 | €184,375 | -€19,557 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,702 | €70,851 | -€851 | -1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,801 | €5,471 | +€2,670 | +95.3% |
| Gross operating margin | 9900 | €338,542 | €299,362 | -€39,181 | -11.6% |
| Operating profit (loss) | 9901 | €60,107 | €38,665 | -€21,442 | -35.7% |
| Financial income | 75/76B | €3,475 | €337 | -€3,138 | -90.3% |
| Recurring financial income | 75 | €3,475 | €337 | -€3,138 | -90.3% |
| Financial charges | 65/66B | €9,437 | €10,602 | +€1,166 | +12.4% |
| Recurring financial charges | 65 | €9,437 | €10,602 | +€1,166 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €54,146 | €28,400 | -€25,746 | -47.5% |
| Income taxes | 67/77 | €6,856 | €10,000 | +€3,144 | +45.9% |
| Profit (loss) for the period | 9904 | €47,289 | €18,400 | -€28,889 | -61.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,289 | €18,400 | -€28,889 | -61.1% |
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 27 October 2026 via checked.be.