RESTAURANT MALPERTUUS: 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 MALPERTUUS
Largest movements
- Intangible fixed assets -€35,000
down €35,000 (-20.0%), from €175,000 to €140,000
- Cash +€9,655
up €9,655 (+5.6%), from €173,004 to €182,658
mainly Depreciation (+€42,010) and Other debts (+€30,510)
- Tangible fixed assets -€7,010
down €7,010 (-4.4%), from €161,083 to €154,073
- Trade debts -€42,467
down €42,467 (-44.5%), from €95,387 to €52,919
- Debts after one year -€38,610
down €38,610 (-25.7%), from €150,486 to €111,876
- Other debts +€30,510
up €30,510 (+41.5%), from €73,574 to €104,084
- Current portion of long-term debt +€10,082
up €10,082 (+26.1%), from €38,594 to €48,676
- Gross operating margin -€25,837
down €25,837 (-10.8%), from €239,346 to €213,509
- Taxes -€10,695
down €10,695 (-65.3%), from €16,387 to €5,692
- Staff costs +€4,763
up €4,763 (+3.4%), from €140,405 to €145,168
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 | €617,342 | €580,407 | -€36,935 | -6.0% |
| Fixed assets | 21/28 | €336,083 | €294,073 | -€42,010 | -12.5% |
| Intangible fixed assets | 21 | €175,000 | €140,000 | -€35,000 | -20.0% |
| Tangible fixed assets | 22/27 | €161,083 | €154,073 | -€7,010 | -4.4% |
| Land and buildings | 22 | €146,437 | €144,865 | -€1,571 | -1.1% |
| Plant, machinery and equipment | 23 | €11,823 | €8,424 | -€3,399 | -28.7% |
| Furniture and vehicles | 24 | €2,824 | €784 | -€2,040 | -72.2% |
| Current assets | 29/58 | €281,258 | €286,333 | +€5,075 | +1.8% |
| Stocks and contracts in progress | 3 | €18,764 | €19,485 | +€721 | +3.8% |
| Stocks | 30/36 | €18,764 | €19,485 | +€721 | +3.8% |
| Amounts receivable within one year | 40/41 | €85,591 | €80,290 | -€5,300 | -6.2% |
| Other amounts receivable | 41 | €85,591 | €80,290 | -€5,300 | -6.2% |
| Cash at bank and in hand | 54/58 | €173,004 | €182,658 | +€9,655 | +5.6% |
| Deferred charges and accrued income | 490/1 | €3,900 | €3,900 | = | 0.0% |
| Total equity and liabilities | 10/49 | €617,342 | €580,407 | -€36,935 | -6.0% |
| Equity | 10/15 | €226,846 | €229,936 | +€3,090 | +1.4% |
| Contributions | 10/11 | €34,085 | €34,085 | = | 0.0% |
| Reserves | 13 | €192,761 | €195,851 | +€3,090 | +1.6% |
| Tax-exempt reserves | 132 | €56,500 | €56,500 | = | 0.0% |
| Distributable reserves | 133 | €136,261 | €139,351 | +€3,090 | +2.3% |
| Amounts payable | 17/49 | €390,495 | €350,471 | -€40,025 | -10.2% |
| Amounts payable after more than one year | 17 | €150,486 | €111,876 | -€38,610 | -25.7% |
| Financial debts | 170/4 | €150,486 | €111,876 | -€38,610 | -25.7% |
| Amounts payable within one year | 42/48 | €225,873 | €220,910 | -€4,962 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €38,594 | €48,676 | +€10,082 | +26.1% |
| Trade debts | 44 | €95,387 | €52,919 | -€42,467 | -44.5% |
| Suppliers | 440/4 | €95,387 | €52,919 | -€42,467 | -44.5% |
| Taxes, remuneration and social security | 45 | €18,317 | €15,230 | -€3,087 | -16.9% |
| Taxes | 450/3 | €15,039 | €11,693 | -€3,347 | -22.3% |
| Remuneration and social security | 454/9 | €3,278 | €3,538 | +€260 | +7.9% |
| Other amounts payable | 47/48 | €73,574 | €104,084 | +€30,510 | +41.5% |
| Accrued charges and deferred income | 492/3 | €14,137 | €17,684 | +€3,548 | +25.1% |
| Remuneration, social security and pensions | 62 | €140,405 | €145,168 | +€4,763 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,986 | €42,010 | +€24 | +0.1% |
| Other operating charges | 640/8 | €2,613 | €2,251 | -€362 | -13.9% |
| Gross operating margin | 9900 | €239,346 | €213,509 | -€25,837 | -10.8% |
| Operating profit (loss) | 9901 | €54,341 | €24,080 | -€30,261 | -55.7% |
| Financial income | 75/76B | €66 | €13 | -€53 | -80.2% |
| Recurring financial income | 75 | €66 | €13 | -€53 | -80.2% |
| Financial charges | 65/66B | €8,009 | €7,311 | -€697 | -8.7% |
| Recurring financial charges | 65 | €8,009 | €7,311 | -€697 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €46,399 | €16,782 | -€29,617 | -63.8% |
| Income taxes | 67/77 | €16,387 | €5,692 | -€10,695 | -65.3% |
| Profit (loss) for the period | 9904 | €30,012 | €11,090 | -€18,922 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,012 | €11,090 | -€18,922 | -63.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.