RESTAURANT MODEST: 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 MODEST
Largest movements
- Cash +€91,546
up €91,546 (+62.3%), from €146,891 to €238,437
mainly Net result for the year (+€164,833) and Other debts (+€132,141)
- Tangible fixed assets -€25,110
down €25,110 (-4.6%), from €548,629 to €523,519
of which Plant, machinery and equipment: -€19,206
- Stocks and contracts +€21,022
up €21,022 (+22.7%), from €92,652 to €113,674
- Deferred charges and accrued income -€11,213
down €11,213 (-40.8%), from €27,453 to €16,239
- Other debts +€132,141
up €132,141 (+128%), from €103,028 to €235,169
- Reserves -€50,167
down €50,167 (-11.4%), from €438,814 to €388,646
- Debts after one year -€28,765
down €28,765 (-20.1%), from €143,282 to €114,517
- Advances received +€9,045
up €9,045 (+18.0%), from €50,156 to €59,201
- Staff costs -€80,887
down €80,887 (-35.9%), from €225,395 to €144,508
- Taxes +€21,279
up €21,279 (+69.5%), from €30,624 to €51,902
- Financial charges +€4,627
up €4,627 (+28.3%), from €16,367 to €20,994
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 | €822,471 | €894,675 | +€72,204 | +8.8% |
| Fixed assets | 21/28 | €548,629 | €523,519 | -€25,110 | -4.6% |
| Tangible fixed assets | 22/27 | €548,629 | €523,519 | -€25,110 | -4.6% |
| Land and buildings | 22 | €432,074 | €426,597 | -€5,478 | -1.3% |
| Plant, machinery and equipment | 23 | €116,129 | €96,923 | -€19,206 | -16.5% |
| Furniture and vehicles | 24 | €426 | €0 | -€426 | -100% |
| Current assets | 29/58 | €273,843 | €371,156 | +€97,313 | +35.5% |
| Stocks and contracts in progress | 3 | €92,652 | €113,674 | +€21,022 | +22.7% |
| Stocks | 30/36 | €92,652 | €113,674 | +€21,022 | +22.7% |
| Amounts receivable within one year | 40/41 | €6,847 | €2,805 | -€4,042 | -59.0% |
| Trade receivables | 40 | €115 | €2,501 | +€2,386 | +2,067% |
| Other amounts receivable | 41 | €6,732 | €304 | -€6,428 | -95.5% |
| Cash at bank and in hand | 54/58 | €146,891 | €238,437 | +€91,546 | +62.3% |
| Deferred charges and accrued income | 490/1 | €27,453 | €16,239 | -€11,213 | -40.8% |
| Total equity and liabilities | 10/49 | €822,471 | €894,675 | +€72,204 | +8.8% |
| Equity | 10/15 | €441,314 | €391,146 | -€50,167 | -11.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €438,814 | €388,646 | -€50,167 | -11.4% |
| Distributable reserves | 133 | €438,814 | €388,646 | -€50,167 | -11.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €381,157 | €503,528 | +€122,371 | +32.1% |
| Amounts payable after more than one year | 17 | €143,282 | €114,517 | -€28,765 | -20.1% |
| Financial debts | 170/4 | €143,282 | €114,517 | -€28,765 | -20.1% |
| Amounts payable within one year | 42/48 | €237,875 | €386,764 | +€148,889 | +62.6% |
| Current portion of amounts payable after more than one year | 42 | €28,320 | €28,765 | +€445 | +1.6% |
| Financial debts | 43 | €1,306 | €2,243 | +€937 | +71.8% |
| Credit institutions | 430/8 | €1,306 | €2,243 | +€937 | +71.8% |
| Trade debts | 44 | €15,990 | €14,013 | -€1,977 | -12.4% |
| Suppliers | 440/4 | €15,990 | €14,013 | -€1,977 | -12.4% |
| Advances received on contracts in progress | 46 | €50,156 | €59,201 | +€9,045 | +18.0% |
| Taxes, remuneration and social security | 45 | €39,075 | €47,373 | +€8,298 | +21.2% |
| Taxes | 450/3 | €24,830 | €31,335 | +€6,505 | +26.2% |
| Remuneration and social security | 454/9 | €14,245 | €16,038 | +€1,793 | +12.6% |
| Other amounts payable | 47/48 | €103,028 | €235,169 | +€132,141 | +128% |
| Accrued charges and deferred income | 492/3 | €0 | €2,248 | +€2,248 | |
| Remuneration, social security and pensions | 62 | €225,395 | €144,508 | -€80,887 | -35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,068 | €58,888 | -€180 | -0.3% |
| Other operating charges | 640/8 | €1,973 | €2,726 | +€753 | +38.2% |
| Gross operating margin | 9900 | €443,048 | €443,786 | +€738 | +0.2% |
| Operating profit (loss) | 9901 | €156,612 | €237,665 | +€81,052 | +51.8% |
| Financial income | 75/76B | €393 | €65 | -€328 | -83.5% |
| Recurring financial income | 75 | €393 | €65 | -€328 | -83.5% |
| Financial charges | 65/66B | €16,367 | €20,994 | +€4,627 | +28.3% |
| Recurring financial charges | 65 | €16,367 | €20,994 | +€4,627 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €140,638 | €216,735 | +€76,097 | +54.1% |
| Income taxes | 67/77 | €30,624 | €51,902 | +€21,279 | +69.5% |
| Profit (loss) for the period | 9904 | €110,014 | €164,833 | +€54,819 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €110,014 | €164,833 | +€54,819 | +49.8% |
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 16 October 2026 via checked.be.