RESTAURANT MARKT 38: 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 MARKT 38
Largest movements
- Tangible fixed assets +€230,008
new in 2025: €230,008
of which Land and buildings: +€226,335
- Cash +€41,411
up €41,411, from €0 to €41,411
mainly Debts after one year (+€200,452) and Net result for the year (+€42,691)
- Stocks and contracts +€2,958
new in 2025: €2,958
- Debts after one year +€200,452
up €200,452 (+665%), from €30,124 to €230,576
- Profit (loss) carried forward +€42,691
up €42,691 (+49.2%), from -€86,791 to -€44,100
- Current portion of long-term debt +€17,841
up €17,841 (+339%), from €5,255 to €23,096
- Tax, wage and social debts +€8,470
up €8,470 (+660%), from €1,283 to €9,752
of which Remuneration and social security: +€7,286
- Trade debts +€3,519
new in 2025: €3,519
- Gross operating margin +€66,023
up €66,023 (+1,144%), from €5,773 to €71,796
- Staff costs +€16,562
new in 2025: €16,562
- Financial charges +€3,927
up €3,927 (+174%), from €2,262 to €6,188
- Depreciation +€3,115
up €3,115 (+311%), from €1,000 to €4,115
- Other operating charges +€1,586
up €1,586 (+309%), from €513 to €2,099
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 | €7,424 | €282,159 | +€274,734 | +3,701% |
| Fixed assets | 21/28 | €5,726 | €235,484 | +€229,758 | +4,013% |
| Intangible fixed assets | 21 | €250 | €0 | -€250 | -100% |
| Tangible fixed assets | 22/27 | - | €230,008 | +€230,008 | |
| Land and buildings | 22 | - | €226,335 | +€226,335 | |
| Plant, machinery and equipment | 23 | - | €773 | +€773 | |
| Furniture and vehicles | 24 | - | €2,901 | +€2,901 | |
| Financial fixed assets | 28 | €5,476 | €5,476 | = | 0.0% |
| Current assets | 29/58 | €1,698 | €46,675 | +€44,976 | +2,648% |
| Stocks and contracts in progress | 3 | - | €2,958 | +€2,958 | |
| Stocks | 30/36 | - | €2,958 | +€2,958 | |
| Amounts receivable within one year | 40/41 | €1,698 | €1,612 | -€87 | -5.1% |
| Trade receivables | 40 | €513 | €352 | -€161 | -31.4% |
| Other amounts receivable | 41 | €1,185 | €1,260 | +€74 | +6.3% |
| Cash at bank and in hand | 54/58 | €0 | €41,411 | +€41,411 | |
| Deferred charges and accrued income | 490/1 | - | €694 | +€694 | |
| Total equity and liabilities | 10/49 | €7,424 | €282,159 | +€274,734 | +3,701% |
| Equity | 10/15 | -€68,191 | -€25,500 | +€42,691 | +62.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,791 | -€44,100 | +€42,691 | +49.2% |
| Amounts payable | 17/49 | €75,615 | €307,659 | +€232,044 | +307% |
| Amounts payable after more than one year | 17 | €30,124 | €230,576 | +€200,452 | +665% |
| Financial debts | 170/4 | €30,124 | €230,576 | +€200,452 | +665% |
| Amounts payable within one year | 42/48 | €44,804 | €75,433 | +€30,629 | +68.4% |
| Current portion of amounts payable after more than one year | 42 | €5,255 | €23,096 | +€17,841 | +339% |
| Financial debts | 43 | €2,534 | €0 | -€2,534 | -100% |
| Credit institutions | 430/8 | €2,534 | €0 | -€2,534 | -100% |
| Trade debts | 44 | - | €3,519 | +€3,519 | |
| Suppliers | 440/4 | - | €3,519 | +€3,519 | |
| Taxes, remuneration and social security | 45 | €1,283 | €9,752 | +€8,470 | +660% |
| Taxes | 450/3 | €1,283 | €2,466 | +€1,183 | +92.3% |
| Remuneration and social security | 454/9 | - | €7,286 | +€7,286 | |
| Other amounts payable | 47/48 | €35,732 | €39,066 | +€3,334 | +9.3% |
| Accrued charges and deferred income | 492/3 | €687 | €1,650 | +€963 | +140% |
| Remuneration, social security and pensions | 62 | - | €16,562 | +€16,562 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €4,115 | +€3,115 | +311% |
| Other operating charges | 640/8 | €513 | €2,099 | +€1,586 | +309% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €5,773 | €71,796 | +€66,023 | +1,144% |
| Operating profit (loss) | 9901 | €4,260 | €49,020 | +€44,760 | +1,051% |
| Financial charges | 65/66B | €2,262 | €6,188 | +€3,927 | +174% |
| Recurring financial charges | 65 | €2,262 | €6,188 | +€3,927 | +174% |
| Profit (loss) for the period before taxes | 9903 | €1,998 | €42,832 | +€40,834 | +2,044% |
| Income taxes | 67/77 | - | €141 | +€141 | |
| Profit (loss) for the period | 9904 | €1,998 | €42,691 | +€40,693 | +2,037% |
| Profit (loss) for the period to be appropriated | 9905 | €1,998 | €42,691 | +€40,693 | +2,037% |
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 22 October 2026 via checked.be.