RESTAURANT EMIEL: 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 EMIEL
Largest movements
- Tangible fixed assets -€59,753
down €59,753 (-18.5%), from €322,199 to €262,446
of which Land and buildings: -€44,692
- Receivables within one year +€21,080
up €21,080 (+69.3%), from €30,422 to €51,502
of which Other amounts receivable: +€21,230
- Debts after one year -€44,435
down €44,435 (-13.5%), from €329,412 to €284,977
- Current portion of long-term debt +€20,577
up €20,577 (+86.3%), from €23,858 to €44,435
- Profit (loss) carried forward -€7,588
new in 2025: -€7,588
- Gross operating margin -€81,722
down €81,722 (-28.5%), from €286,512 to €204,790
- Taxes -€8,827
no longer reported in 2025 (was €8,827)
- Staff costs -€5,694
down €5,694 (-4.2%), from €136,258 to €130,564
- Depreciation -€4,909
down €4,909 (-6.6%), from €74,339 to €69,430
- Financial charges -€4,565
down €4,565 (-27.4%), from €16,686 to €12,121
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 | €478,611 | €442,553 | -€36,058 | -7.5% |
| Fixed assets | 21/28 | €324,115 | €263,922 | -€60,193 | -18.6% |
| Intangible fixed assets | 21 | €1,916 | €1,476 | -€440 | -23.0% |
| Tangible fixed assets | 22/27 | €322,199 | €262,446 | -€59,753 | -18.5% |
| Land and buildings | 22 | €274,140 | €229,448 | -€44,692 | -16.3% |
| Plant, machinery and equipment | 23 | €24,234 | €19,411 | -€4,823 | -19.9% |
| Furniture and vehicles | 24 | €21,943 | €12,839 | -€9,105 | -41.5% |
| Other tangible fixed assets | 26 | €1,882 | €748 | -€1,133 | -60.2% |
| Current assets | 29/58 | €154,496 | €178,631 | +€24,135 | +15.6% |
| Stocks and contracts in progress | 3 | €26,974 | €27,144 | +€169 | +0.6% |
| Stocks | 30/36 | €26,974 | €27,144 | +€169 | +0.6% |
| Amounts receivable within one year | 40/41 | €30,422 | €51,502 | +€21,080 | +69.3% |
| Trade receivables | 40 | €917 | €767 | -€150 | -16.4% |
| Other amounts receivable | 41 | €29,505 | €50,735 | +€21,230 | +72.0% |
| Cash at bank and in hand | 54/58 | €96,355 | €98,447 | +€2,092 | +2.2% |
| Deferred charges and accrued income | 490/1 | €745 | €1,539 | +€793 | +106% |
| Total equity and liabilities | 10/49 | €478,611 | €442,553 | -€36,058 | -7.5% |
| Equity | 10/15 | €61,815 | €54,227 | -€7,588 | -12.3% |
| Contributions | 10/11 | €12,052 | €12,052 | = | 0.0% |
| Reserves | 13 | €49,762 | €49,762 | = | 0.0% |
| Distributable reserves | 133 | €49,762 | €49,762 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,588 | -€7,588 | |
| Amounts payable | 17/49 | €416,797 | €388,327 | -€28,470 | -6.8% |
| Amounts payable after more than one year | 17 | €329,412 | €284,977 | -€44,435 | -13.5% |
| Financial debts | 170/4 | €329,412 | €284,977 | -€44,435 | -13.5% |
| Amounts payable within one year | 42/48 | €82,864 | €99,624 | +€16,760 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €23,858 | €44,435 | +€20,577 | +86.3% |
| Financial debts | 43 | €1,433 | €5,253 | +€3,820 | +267% |
| Credit institutions | 430/8 | €1,433 | €5,253 | +€3,820 | +267% |
| Trade debts | 44 | €14,704 | €10,664 | -€4,040 | -27.5% |
| Suppliers | 440/4 | €14,704 | €10,664 | -€4,040 | -27.5% |
| Taxes, remuneration and social security | 45 | €27,042 | €23,444 | -€3,597 | -13.3% |
| Taxes | 450/3 | €13,313 | €10,027 | -€3,286 | -24.7% |
| Remuneration and social security | 454/9 | €13,729 | €13,418 | -€311 | -2.3% |
| Other amounts payable | 47/48 | €15,828 | €15,828 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,521 | €3,725 | -€795 | -17.6% |
| Remuneration, social security and pensions | 62 | €136,258 | €130,564 | -€5,694 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,339 | €69,430 | -€4,909 | -6.6% |
| Other operating charges | 640/8 | €1,653 | €2,370 | +€718 | +43.4% |
| Gross operating margin | 9900 | €286,512 | €204,790 | -€81,722 | -28.5% |
| Operating profit (loss) | 9901 | €74,263 | €2,426 | -€71,837 | -96.7% |
| Financial income | 75/76B | €1,012 | €2,107 | +€1,095 | +108% |
| Recurring financial income | 75 | €1,012 | €2,107 | +€1,095 | +108% |
| Financial charges | 65/66B | €16,686 | €12,121 | -€4,565 | -27.4% |
| Recurring financial charges | 65 | €16,686 | €12,121 | -€4,565 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €58,589 | -€7,588 | -€66,177 | |
| Income taxes | 67/77 | €8,827 | - | -€8,827 | |
| Profit (loss) for the period | 9904 | €49,762 | -€7,588 | -€57,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,762 | -€7,588 | -€57,350 |
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 17 October 2026 via checked.be.