RESTAURANT LA GRAPPA: 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 LA GRAPPA
Largest movements
- Receivables within one year -€9,690
down €9,690 (-4.4%), from €222,006 to €212,316
of which Other amounts receivable: -€10,130
- Profit (loss) carried forward -€11,775
down €11,775 (-3.3%), from -€360,013 to -€371,788
- Gross operating margin -€15,428
down €15,428, from €11,305 to -€4,123
- Other operating charges +€1,045
up €1,045 (+32.0%), from €3,262 to €4,307
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 | €803,348 | €794,839 | -€8,509 | -1.1% |
| Fixed assets | 21/28 | €118,198 | €117,460 | -€739 | -0.6% |
| Tangible fixed assets | 22/27 | €118,198 | €117,460 | -€739 | -0.6% |
| Land and buildings | 22 | €115,933 | €114,133 | -€1,800 | -1.6% |
| Plant, machinery and equipment | 23 | €613 | €460 | -€153 | -25.0% |
| Furniture and vehicles | 24 | €1,653 | €2,868 | +€1,215 | +73.5% |
| Current assets | 29/58 | €685,149 | €677,379 | -€7,770 | -1.1% |
| Amounts receivable within one year | 40/41 | €222,006 | €212,316 | -€9,690 | -4.4% |
| Trade receivables | 40 | €25,000 | €25,440 | +€440 | +1.8% |
| Other amounts receivable | 41 | €197,006 | €186,876 | -€10,130 | -5.1% |
| Cash at bank and in hand | 54/58 | €463,055 | €465,063 | +€2,008 | +0.4% |
| Deferred charges and accrued income | 490/1 | €89 | - | -€89 | |
| Total equity and liabilities | 10/49 | €803,348 | €794,839 | -€8,509 | -1.1% |
| Equity | 10/15 | €594,368 | €582,593 | -€11,775 | -2.0% |
| Contributions | 10/11 | €73,129 | €73,129 | = | 0.0% |
| Capital | 10 | €73,129 | €73,129 | = | 0.0% |
| Issued capital | 100 | €73,129 | €73,129 | = | 0.0% |
| Revaluation surpluses | 12 | €271,752 | €271,752 | = | 0.0% |
| Reserves | 13 | €609,500 | €609,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €609,500 | €609,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€360,013 | -€371,788 | -€11,775 | -3.3% |
| Provisions and deferred taxes | 16 | €203,167 | €203,167 | = | 0.0% |
| Deferred taxes | 168 | €203,167 | €203,167 | = | 0.0% |
| Amounts payable | 17/49 | €5,813 | €9,080 | +€3,266 | +56.2% |
| Amounts payable within one year | 42/48 | €5,813 | €9,080 | +€3,266 | +56.2% |
| Trade debts | 44 | €5,343 | €8,609 | +€3,266 | +61.1% |
| Suppliers | 440/4 | €5,343 | €8,609 | +€3,266 | +61.1% |
| Other amounts payable | 47/48 | €470 | €470 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,059 | €2,985 | -€74 | -2.4% |
| Other operating charges | 640/8 | €3,262 | €4,307 | +€1,045 | +32.0% |
| Gross operating margin | 9900 | €11,305 | -€4,123 | -€15,428 | |
| Operating profit (loss) | 9901 | €4,985 | -€11,414 | -€16,399 | |
| Financial charges | 65/66B | €293 | €361 | +€68 | +23.2% |
| Recurring financial charges | 65 | €293 | €361 | +€68 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €4,691 | -€11,775 | -€16,467 | |
| Profit (loss) for the period | 9904 | €4,691 | -€11,775 | -€16,467 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,691 | -€11,775 | -€16,467 |
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 23 October 2026 via checked.be.