RESTAURANT MARCONI: 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 MARCONI
Largest movements
- Cash +€34,096
up €34,096 (+274%), from €12,425 to €46,521
mainly Accrued charges and deferred income (+€16,125) and Tax, wage and social debts (+€13,582)
- Receivables within one year +€13,368
up €13,368 (+68.3%), from €19,573 to €32,941
of which Other amounts receivable: +€14,566
- Stocks and contracts -€6,562
down €6,562 (-95.6%), from €6,862 to €300
- Tangible fixed assets -€1,241
down €1,241 (-22.2%), from €5,597 to €4,356
of which Plant, machinery and equipment: -€1,518
- Accrued charges and deferred income +€16,125
new in 2025: €16,125
- Tax, wage and social debts +€13,582
up €13,582 (+145%), from €9,338 to €22,920
of which Taxes: +€8,465
- Profit (loss) carried forward +€9,881
up €9,881 (+295%), from €3,354 to €13,234
- Trade debts +€1,859
up €1,859 (+6.6%), from €28,167 to €30,026
- Other debts -€1,519
no longer reported in 2025 (was €1,519)
- Gross operating margin +€40,896
up €40,896 (+508%), from €8,058 to €48,954
- Staff costs +€20,680
new in 2025: €20,680
- Financial charges +€4,432
up €4,432 (+1,069%), from €415 to €4,846
- Taxes +€3,552
up €3,552 (+190%), from €1,871 to €5,423
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 | €44,577 | €84,505 | +€39,928 | +89.6% |
| Fixed assets | 21/28 | €5,717 | €4,743 | -€974 | -17.0% |
| Tangible fixed assets | 22/27 | €5,597 | €4,356 | -€1,241 | -22.2% |
| Plant, machinery and equipment | 23 | €4,884 | €3,366 | -€1,518 | -31.1% |
| Furniture and vehicles | 24 | €713 | €990 | +€277 | +38.9% |
| Financial fixed assets | 28 | €120 | €387 | +€267 | +223% |
| Current assets | 29/58 | €38,860 | €79,761 | +€40,902 | +105% |
| Stocks and contracts in progress | 3 | €6,862 | €300 | -€6,562 | -95.6% |
| Stocks | 30/36 | €6,862 | €300 | -€6,562 | -95.6% |
| Amounts receivable within one year | 40/41 | €19,573 | €32,941 | +€13,368 | +68.3% |
| Trade receivables | 40 | €3,361 | €2,162 | -€1,199 | -35.7% |
| Other amounts receivable | 41 | €16,213 | €30,779 | +€14,566 | +89.8% |
| Cash at bank and in hand | 54/58 | €12,425 | €46,521 | +€34,096 | +274% |
| Total equity and liabilities | 10/49 | €44,577 | €84,505 | +€39,928 | +89.6% |
| Equity | 10/15 | €5,554 | €15,434 | +€9,881 | +178% |
| Contributions | 10/11 | €2,200 | €2,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,354 | €13,234 | +€9,881 | +295% |
| Amounts payable | 17/49 | €39,024 | €69,071 | +€30,047 | +77.0% |
| Amounts payable within one year | 42/48 | €39,024 | €52,946 | +€13,922 | +35.7% |
| Trade debts | 44 | €28,167 | €30,026 | +€1,859 | +6.6% |
| Suppliers | 440/4 | €28,167 | €30,026 | +€1,859 | +6.6% |
| Taxes, remuneration and social security | 45 | €9,338 | €22,920 | +€13,582 | +145% |
| Taxes | 450/3 | €9,338 | €17,802 | +€8,465 | +90.7% |
| Remuneration and social security | 454/9 | - | €5,118 | +€5,118 | |
| Other amounts payable | 47/48 | €1,519 | - | -€1,519 | |
| Accrued charges and deferred income | 492/3 | - | €16,125 | +€16,125 | |
| Remuneration, social security and pensions | 62 | - | €20,680 | +€20,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,025 | €2,331 | +€307 | +15.1% |
| Other operating charges | 640/8 | €826 | €496 | -€330 | -40.0% |
| Non-recurring operating charges | 66A | - | €6,358 | +€6,358 | |
| Gross operating margin | 9900 | €8,058 | €48,954 | +€40,896 | +508% |
| Operating profit (loss) | 9901 | €5,207 | €19,088 | +€13,881 | +267% |
| Financial income | 75/76B | €913 | €1,061 | +€148 | +16.2% |
| Recurring financial income | 75 | €913 | €1,061 | +€148 | +16.2% |
| Financial charges | 65/66B | €415 | €4,846 | +€4,432 | +1,069% |
| Recurring financial charges | 65 | €415 | €4,846 | +€4,432 | +1,069% |
| Profit (loss) for the period before taxes | 9903 | €5,706 | €15,303 | +€9,598 | +168% |
| Income taxes | 67/77 | €1,871 | €5,423 | +€3,552 | +190% |
| Profit (loss) for the period | 9904 | €3,835 | €9,881 | +€6,046 | +158% |
| Profit (loss) for the period to be appropriated | 9905 | €3,835 | €9,881 | +€6,046 | +158% |
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 28 October 2026 via checked.be.