RESTAURANT FRANCOIS: what changed
What changed
RESTAURANT FRANCOIS
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€1,708
2024 · -€39,073+€37,365
Equity
€429,221
2024 · €431,049-€1,828
Cash
€63,776
2024 · €52,012+€11,764
Balance sheet total
€1.5m
2024 · €1.5m+€4,111
Largest movements
Assets
- Tangible fixed assets -€32,905
down €32,905 (-10.6%), from €310,520 to €277,615
of which Furniture and vehicles: -€32,905
- Receivables within one year +€25,252
up €25,252 (+2.1%), from €1.2m to €1.2m
of which Other amounts receivable: +€59,009
Equity and liabilities
- Other debts -€63,845
down €63,845 (-7.2%), from €887,520 to €823,674
- Trade debts +€52,140
up €52,140 (+23.2%), from €224,761 to €276,901
of which Suppliers: +€52,140
Income statement
- Gross operating margin +€37,363
up €37,363 (+154%), from €24,239 to €61,602
- Turnover +€28,111
up €28,111 (+15.2%), from €185,115 to €213,226
- Purchases and services -€9,252
down €9,252 (-5.8%), from €160,876 to €151,625
- Taxes +€8,971
up €8,971 (+391%), from €2,293 to €11,264
- Financial income +€2,877
new in 2025: €2,877
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€39,073
Gross operating margin
+€37,363
Other operating charges
+€476
Other operating items
+€3,384
Financial income
+€2,877
Financial charges
+€2,236
Taxes
-€8,971
Result 2025
-€1,708
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€11,884
Investment
€0
Financing
-€121
Cash 2024
€52,012
From operations (derived)
+€11,884
Net result for the year
-€1,708
Depreciation
+€32,905
Receivables within one year
-€25,252
Trade debts
+€52,140
Tax, wage and social debts
+€11,594
Other debts
-€63,845
Accrued charges and deferred income
+€6,050
Financing
-€121
Contributions, distributions and other
-€121
Cash 2025
€63,776
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,543,935 | €1,548,046 | +€4,111 | +0.3% |
| Fixed assets | 21/28 | €312,277 | €279,372 | -€32,905 | -10.5% |
| Tangible fixed assets | 22/27 | €310,520 | €277,615 | -€32,905 | -10.6% |
| Land and buildings | 22 | €188,399 | €188,399 | = | 0.0% |
| Furniture and vehicles | 24 | €122,121 | €89,216 | -€32,905 | -26.9% |
| Financial fixed assets | 28 | €1,757 | €1,757 | = | 0.0% |
| Current assets | 29/58 | €1,231,658 | €1,268,674 | +€37,016 | +3.0% |
| Amounts receivable within one year | 40/41 | €1,179,646 | €1,204,898 | +€25,252 | +2.1% |
| Trade receivables | 40 | €37,611 | €3,854 | -€33,757 | -89.8% |
| Other amounts receivable | 41 | €1,142,035 | €1,201,044 | +€59,009 | +5.2% |
| Cash at bank and in hand | 54/58 | €52,012 | €63,776 | +€11,764 | +22.6% |
| Total equity and liabilities | 10/49 | €1,543,935 | €1,548,046 | +€4,111 | +0.3% |
| Equity | 10/15 | €431,049 | €429,221 | -€1,828 | -0.4% |
| Contributions | 10/11 | €251,000 | €251,000 | = | 0.0% |
| Reserves | 13 | €25,100 | €25,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,100 | €25,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25,100 | €25,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,013 | €150,185 | -€1,828 | -1.2% |
| Investment grants | 15 | €2,936 | €2,936 | = | 0.0% |
| Amounts payable | 17/49 | €1,112,886 | €1,118,825 | +€5,939 | +0.5% |
| Amounts payable within one year | 42/48 | €1,112,886 | €1,112,775 | -€111 | 0.0% |
| Trade debts | 44 | €224,761 | €276,901 | +€52,140 | +23.2% |
| Suppliers | 440/4 | €172,044 | €224,184 | +€52,140 | +30.3% |
| Bills of exchange payable | 441 | €52,717 | €52,717 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €606 | €12,200 | +€11,594 | +1,914% |
| Taxes | 450/3 | €606 | €12,200 | +€11,594 | +1,914% |
| Other amounts payable | 47/48 | €887,520 | €823,674 | -€63,845 | -7.2% |
| Accrued charges and deferred income | 492/3 | - | €6,050 | +€6,050 | |
| Turnover | 70 | €185,115 | €213,226 | +€28,111 | +15.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €160,876 | €151,625 | -€9,252 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,905 | €32,905 | = | 0.0% |
| Other operating charges | 640/8 | €17,744 | €17,268 | -€476 | -2.7% |
| Non-recurring operating charges | 66A | €3,684 | €300 | -€3,384 | -91.9% |
| Gross operating margin | 9900 | €24,239 | €61,602 | +€37,363 | +154% |
| Operating profit (loss) | 9901 | -€30,094 | €11,128 | +€41,222 | |
| Financial income | 75/76B | - | €2,877 | +€2,877 | |
| Recurring financial income | 75 | - | €2,877 | +€2,877 | |
| Financial charges | 65/66B | €6,685 | €4,449 | -€2,236 | -33.5% |
| Recurring financial charges | 65 | €3,370 | €1,504 | -€1,866 | -55.4% |
| Non-recurring financial charges | 66B | €3,315 | €2,945 | -€371 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€36,779 | €9,556 | +€46,336 | |
| Income taxes | 67/77 | €2,293 | €11,264 | +€8,971 | +391% |
| Profit (loss) for the period | 9904 | -€39,073 | -€1,708 | +€37,365 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,073 | -€1,708 | +€37,365 | +95.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.