RESTAURANT EFCO: 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 EFCO
Largest movements
- Cash +€16,123
up €16,123 (+46.8%), from €34,471 to €50,594
mainly Depreciation (+€8,429) and Stocks and contracts (+€7,261)
- Tangible fixed assets -€8,429
down €8,429 (-44.9%), from €18,754 to €10,325
of which Land and buildings: -€4,708
- Stocks and contracts -€7,261
down €7,261 (-51.9%), from €13,992 to €6,731
- Receivables within one year +€4,391
up €4,391 (+23.3%), from €18,832 to €23,224
of which Trade receivables: +€3,914
- Tax, wage and social debts +€7,227
up €7,227 (+69.6%), from €10,386 to €17,613
of which Remuneration and social security: +€8,272
- Profit (loss) carried forward -€5,489
down €5,489, from €4,187 to -€1,302
- Advances received +€3,146
new in 2025: €3,146
- Trade debts -€1,264
down €1,264 (-7.8%), from €16,200 to €14,936
- Other debts +€1,205
up €1,205 (+18.8%), from €6,413 to €7,618
- Gross operating margin -€14,051
down €14,051 (-22.7%), from €62,030 to €47,979
- Staff costs -€7,659
down €7,659 (-15.5%), from €49,312 to €41,653
- Depreciation +€1,025
up €1,025 (+13.8%), from €7,404 to €8,429
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 | €86,618 | €91,443 | +€4,824 | +5.6% |
| Fixed assets | 21/28 | €19,323 | €10,894 | -€8,429 | -43.6% |
| Tangible fixed assets | 22/27 | €18,754 | €10,325 | -€8,429 | -44.9% |
| Land and buildings | 22 | €9,505 | €4,798 | -€4,708 | -49.5% |
| Plant, machinery and equipment | 23 | €8,043 | €4,729 | -€3,314 | -41.2% |
| Furniture and vehicles | 24 | €1,205 | €798 | -€407 | -33.8% |
| Financial fixed assets | 28 | €569 | €569 | = | 0.0% |
| Current assets | 29/58 | €67,295 | €80,549 | +€13,254 | +19.7% |
| Stocks and contracts in progress | 3 | €13,992 | €6,731 | -€7,261 | -51.9% |
| Stocks | 30/36 | €13,992 | €6,731 | -€7,261 | -51.9% |
| Amounts receivable within one year | 40/41 | €18,832 | €23,224 | +€4,391 | +23.3% |
| Trade receivables | 40 | €18,832 | €22,746 | +€3,914 | +20.8% |
| Other amounts receivable | 41 | - | €478 | +€478 | |
| Cash at bank and in hand | 54/58 | €34,471 | €50,594 | +€16,123 | +46.8% |
| Total equity and liabilities | 10/49 | €86,618 | €91,443 | +€4,824 | +5.6% |
| Equity | 10/15 | €53,619 | €48,130 | -€5,489 | -10.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €30,841 | €30,841 | = | 0.0% |
| Non-distributable reserves | 130/1 | €841 | €841 | = | 0.0% |
| Legal reserve | 130 | €841 | €841 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,187 | -€1,302 | -€5,489 | |
| Amounts payable | 17/49 | €32,999 | €43,312 | +€10,314 | +31.3% |
| Amounts payable within one year | 42/48 | €32,999 | €43,312 | +€10,314 | +31.3% |
| Trade debts | 44 | €16,200 | €14,936 | -€1,264 | -7.8% |
| Suppliers | 440/4 | €16,200 | €14,936 | -€1,264 | -7.8% |
| Advances received on contracts in progress | 46 | - | €3,146 | +€3,146 | |
| Taxes, remuneration and social security | 45 | €10,386 | €17,613 | +€7,227 | +69.6% |
| Taxes | 450/3 | €4,580 | €3,534 | -€1,046 | -22.8% |
| Remuneration and social security | 454/9 | €5,806 | €14,078 | +€8,272 | +142% |
| Other amounts payable | 47/48 | €6,413 | €7,618 | +€1,205 | +18.8% |
| Remuneration, social security and pensions | 62 | €49,312 | €41,653 | -€7,659 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,404 | €8,429 | +€1,025 | +13.8% |
| Other operating charges | 640/8 | €3,612 | €3,251 | -€361 | -10.0% |
| Gross operating margin | 9900 | €62,030 | €47,979 | -€14,051 | -22.7% |
| Operating profit (loss) | 9901 | €1,701 | -€5,354 | -€7,056 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €282 | €135 | -€147 | -52.1% |
| Recurring financial charges | 65 | €282 | €135 | -€147 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €1,422 | -€5,489 | -€6,911 | |
| Profit (loss) for the period | 9904 | €1,422 | -€5,489 | -€6,911 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,422 | -€5,489 | -€6,911 |
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 25 October 2026 via checked.be.