RESTAURANT KAMBO: 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 KAMBO
Largest movements
- Tangible fixed assets +€16,364
up €16,364 (+124%), from €13,202 to €29,566
of which Furniture and vehicles: +€18,544
- Cash +€15,446
up €15,446 (+7.9%), from €195,498 to €210,944
mainly Net result for the year (+€55,635) and Tax, wage and social debts (+€10,474)
- Reserves +€20,446
up €20,446 (+11.8%), from €173,857 to €194,302
- Tax, wage and social debts +€10,474
up €10,474 (+36.9%), from €28,364 to €38,839
of which Taxes: +€5,389
- Other debts +€6,574
up €6,574, from €0 to €6,574
- Trade debts -€5,164
down €5,164 (-36.5%), from €14,134 to €8,969
- Staff costs +€15,630
up €15,630 (+20.5%), from €76,282 to €91,912
- Gross operating margin -€8,719
down €8,719 (-4.6%), from €189,334 to €180,615
- Taxes -€2,352
down €2,352 (-10.1%), from €23,217 to €20,865
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 | €222,952 | €257,382 | +€34,430 | +15.4% |
| Fixed assets | 21/28 | €13,296 | €29,660 | +€16,364 | +123% |
| Tangible fixed assets | 22/27 | €13,202 | €29,566 | +€16,364 | +124% |
| Land and buildings | 22 | €10,241 | €8,852 | -€1,389 | -13.6% |
| Plant, machinery and equipment | 23 | €865 | €75 | -€790 | -91.3% |
| Furniture and vehicles | 24 | €2,096 | €20,639 | +€18,544 | +885% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €209,656 | €227,722 | +€18,066 | +8.6% |
| Stocks and contracts in progress | 3 | €1,512 | €2,012 | +€500 | +33.1% |
| Stocks | 30/36 | €1,512 | €2,012 | +€500 | +33.1% |
| Amounts receivable within one year | 40/41 | €8,408 | €10,630 | +€2,222 | +26.4% |
| Trade receivables | 40 | €151 | €0 | -€151 | -100% |
| Other amounts receivable | 41 | €8,258 | €10,630 | +€2,373 | +28.7% |
| Cash at bank and in hand | 54/58 | €195,498 | €210,944 | +€15,446 | +7.9% |
| Deferred charges and accrued income | 490/1 | €4,237 | €4,135 | -€102 | -2.4% |
| Total equity and liabilities | 10/49 | €222,952 | €257,382 | +€34,430 | +15.4% |
| Equity | 10/15 | €180,054 | €200,500 | +€20,446 | +11.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €173,857 | €194,302 | +€20,446 | +11.8% |
| Distributable reserves | 133 | €173,857 | €194,302 | +€20,446 | +11.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,898 | €56,882 | +€13,984 | +32.6% |
| Amounts payable within one year | 42/48 | €42,498 | €54,382 | +€11,884 | +28.0% |
| Trade debts | 44 | €14,134 | €8,969 | -€5,164 | -36.5% |
| Suppliers | 440/4 | €14,134 | €8,969 | -€5,164 | -36.5% |
| Taxes, remuneration and social security | 45 | €28,364 | €38,839 | +€10,474 | +36.9% |
| Taxes | 450/3 | €25,165 | €30,554 | +€5,389 | +21.4% |
| Remuneration and social security | 454/9 | €3,199 | €8,285 | +€5,086 | +159% |
| Other amounts payable | 47/48 | €0 | €6,574 | +€6,574 | |
| Accrued charges and deferred income | 492/3 | €400 | €2,500 | +€2,100 | +525% |
| Remuneration, social security and pensions | 62 | €76,282 | €91,912 | +€15,630 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,848 | €3,826 | -€22 | -0.6% |
| Other operating charges | 640/8 | €6,516 | €6,534 | +€18 | +0.3% |
| Gross operating margin | 9900 | €189,334 | €180,615 | -€8,719 | -4.6% |
| Operating profit (loss) | 9901 | €102,688 | €78,343 | -€24,345 | -23.7% |
| Financial income | 75/76B | €1,350 | €63 | -€1,288 | -95.4% |
| Recurring financial income | 75 | €1,350 | €63 | -€1,288 | -95.4% |
| Financial charges | 65/66B | €1,693 | €1,905 | +€212 | +12.5% |
| Recurring financial charges | 65 | €1,693 | €1,905 | +€212 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €102,346 | €76,501 | -€25,845 | -25.3% |
| Income taxes | 67/77 | €23,217 | €20,865 | -€2,352 | -10.1% |
| Profit (loss) for the period | 9904 | €79,129 | €55,635 | -€23,493 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €79,129 | €55,635 | -€23,493 | -29.7% |
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 20 October 2026 via checked.be.