RESTAURANT DU PROGRES: 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 DU PROGRES
Largest movements
- Cash +€72,810
up €72,810 (+24.1%), from €301,971 to €374,781
mainly Net result for the year (+€137,731) and Depreciation (+€54,108)
- Tangible fixed assets -€33,699
down €33,699 (-18.6%), from €181,210 to €147,511
of which Land and buildings: -€39,934
- Deferred charges and accrued income +€8,395
up €8,395 (+70.2%), from €11,959 to €20,355
- Other debts +€45,094
up €45,094 (+50.1%), from €90,053 to €135,147
- Debts after one year -€39,766
down €39,766 (-32.5%), from €122,249 to €82,483
- Tax, wage and social debts +€29,137
up €29,137 (+23.8%), from €122,579 to €151,716
of which Remuneration and social security: +€14,863
- Trade debts +€13,554
up €13,554 (+132.0%), from €10,270 to €23,824
- Gross operating margin +€97,018
up €97,018 (+9.2%), from €1.1m to €1.1m
- Staff costs +€64,033
up €64,033 (+7.3%), from €872,831 to €936,865
- Depreciation -€19,316
down €19,316 (-26.3%), from €73,424 to €54,108
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.
Cash bridge derived
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 | €573,375 | €623,308 | +€49,934 | +8.7% |
| Fixed assets | 21/28 | €201,452 | €167,753 | -€33,699 | -16.7% |
| Tangible fixed assets | 22/27 | €181,210 | €147,511 | -€33,699 | -18.6% |
| Land and buildings | 22 | €147,760 | €107,826 | -€39,934 | -27.0% |
| Plant, machinery and equipment | 23 | €28,612 | €32,343 | +€3,731 | +13.0% |
| Furniture and vehicles | 24 | €4,837 | €7,342 | +€2,504 | +51.8% |
| Financial fixed assets | 28 | €20,242 | €20,242 | = | 0.0% |
| Current assets | 29/58 | €371,923 | €455,555 | +€83,632 | +22.5% |
| Stocks and contracts in progress | 3 | €12,914 | €17,378 | +€4,464 | +34.6% |
| Stocks | 30/36 | €12,914 | €17,378 | +€4,464 | +34.6% |
| Amounts receivable within one year | 40/41 | €45,079 | €43,042 | -€2,037 | -4.5% |
| Trade receivables | 40 | €16,292 | €30,681 | +€14,389 | +88.3% |
| Other amounts receivable | 41 | €28,787 | €12,361 | -€16,426 | -57.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €301,971 | €374,781 | +€72,810 | +24.1% |
| Deferred charges and accrued income | 490/1 | €11,959 | €20,355 | +€8,395 | +70.2% |
| Total equity and liabilities | 10/49 | €573,375 | €623,308 | +€49,934 | +8.7% |
| Equity | 10/15 | €186,527 | €189,259 | +€2,731 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €167,927 | €170,659 | +€2,731 | +1.6% |
| Distributable reserves | 133 | €167,927 | €170,659 | +€2,731 | +1.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €386,847 | €434,050 | +€47,202 | +12.2% |
| Amounts payable after more than one year | 17 | €122,249 | €82,483 | -€39,766 | -32.5% |
| Financial debts | 170/4 | €122,249 | €82,483 | -€39,766 | -32.5% |
| Amounts payable within one year | 42/48 | €264,323 | €351,566 | +€87,243 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | €40,021 | €40,879 | +€858 | +2.1% |
| Trade debts | 44 | €10,270 | €23,824 | +€13,554 | +132.0% |
| Suppliers | 440/4 | €10,270 | €23,824 | +€13,554 | +132.0% |
| Advances received on contracts in progress | 46 | €1,400 | €0 | -€1,400 | -100.0% |
| Taxes, remuneration and social security | 45 | €122,579 | €151,716 | +€29,137 | +23.8% |
| Taxes | 450/3 | €12,234 | €26,508 | +€14,274 | +116.7% |
| Remuneration and social security | 454/9 | €110,345 | €125,208 | +€14,863 | +13.5% |
| Other amounts payable | 47/48 | €90,053 | €135,147 | +€45,094 | +50.1% |
| Accrued charges and deferred income | 492/3 | €275 | €0 | -€275 | -100.0% |
| Remuneration, social security and pensions | 62 | €872,831 | €936,865 | +€64,033 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,424 | €54,108 | -€19,316 | -26.3% |
| Other operating charges | 640/8 | €6,725 | €6,298 | -€427 | -6.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,051,867 | €1,148,885 | +€97,018 | +9.2% |
| Operating profit (loss) | 9901 | €98,887 | €151,614 | +€52,727 | +53.3% |
| Financial income | 75/76B | €6,243 | €382 | -€5,861 | -93.9% |
| Recurring financial income | 75 | €6,243 | €382 | -€5,861 | -93.9% |
| Financial charges | 65/66B | €16,526 | €14,252 | -€2,273 | -13.8% |
| Recurring financial charges | 65 | €16,526 | €14,252 | -€2,273 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €88,605 | €137,744 | +€49,140 | +55.5% |
| Income taxes | 67/77 | - | €13 | +€13 | |
| Profit (loss) for the period | 9904 | €88,605 | €137,731 | +€49,127 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €88,605 | €137,731 | +€49,127 | +55.4% |
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 9 October 2026 via checked.be.