RESTAURANT NEW CHINA: 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 NEW CHINA
Largest movements
- Cash +€29,026
up €29,026 (+309%), from €9,406 to €38,432
mainly Net result for the year (+€12,934) and Receivables within one year (+€12,897)
- Receivables within one year -€12,897
no longer reported in 2024 (was €12,897)
of which Trade receivables: -€10,500
- Tangible fixed assets +€6,793
up €6,793 (+7.7%), from €88,159 to €94,952
of which Other tangible fixed assets: +€7,685
- Stocks and contracts -€1,868
down €1,868 (-41.0%), from €4,562 to €2,693
- Reserves +€12,934
up €12,934 (+49.3%), from €26,240 to €39,174
of which Distributable reserves: +€12,934
- Tax, wage and social debts +€3,571
up €3,571 (+64.2%), from €5,559 to €9,130
of which Taxes: +€2,902
- Trade debts +€2,509
up €2,509 (+14.4%), from €17,442 to €19,952
- Other debts +€1,854
up €1,854 (+3.1%), from €59,532 to €61,386
- Gross operating margin +€5,516
up €5,516 (+12.9%), from €42,638 to €48,154
- Depreciation +€4,489
up €4,489 (+55.9%), from €8,033 to €12,522
- Staff costs -€3,754
down €3,754 (-17.9%), from €21,025 to €17,272
- Taxes +€1,000
up €1,000 (+59.7%), from €1,675 to €2,675
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,078 | €137,946 | +€20,868 | +17.8% |
| Fixed assets | 21/28 | €88,159 | €94,952 | +€6,793 | +7.7% |
| Tangible fixed assets | 22/27 | €88,159 | €94,952 | +€6,793 | +7.7% |
| Plant, machinery and equipment | 23 | €746 | €838 | +€92 | +12.3% |
| Furniture and vehicles | 24 | €3,165 | €2,181 | -€984 | -31.1% |
| Other tangible fixed assets | 26 | €84,248 | €91,933 | +€7,685 | +9.1% |
| Current assets | 29/58 | €28,919 | €42,994 | +€14,075 | +48.7% |
| Stocks and contracts in progress | 3 | €4,562 | €2,693 | -€1,868 | -41.0% |
| Stocks | 30/36 | €4,562 | €2,693 | -€1,868 | -41.0% |
| Amounts receivable within one year | 40/41 | €12,897 | - | -€12,897 | |
| Trade receivables | 40 | €10,500 | - | -€10,500 | |
| Other amounts receivable | 41 | €2,397 | - | -€2,397 | |
| Cash at bank and in hand | 54/58 | €9,406 | €38,432 | +€29,026 | +309% |
| Deferred charges and accrued income | 490/1 | €2,055 | €1,869 | -€186 | -9.0% |
| Total equity and liabilities | 10/49 | €117,078 | €137,946 | +€20,868 | +17.8% |
| Equity | 10/15 | €34,545 | €47,479 | +€12,934 | +37.4% |
| Contributions | 10/11 | €8,305 | €8,305 | = | 0.0% |
| Contributions outside capital | 11 | €8,305 | €8,305 | = | 0.0% |
| Other | 1109/19 | €8,305 | €8,305 | = | 0.0% |
| Reserves | 13 | €26,240 | €39,174 | +€12,934 | +49.3% |
| Tax-exempt reserves | 132 | €360 | €360 | = | 0.0% |
| Distributable reserves | 133 | €25,880 | €38,814 | +€12,934 | +50.0% |
| Amounts payable | 17/49 | €82,533 | €90,467 | +€7,935 | +9.6% |
| Amounts payable within one year | 42/48 | €82,533 | €90,467 | +€7,935 | +9.6% |
| Trade debts | 44 | €17,442 | €19,952 | +€2,509 | +14.4% |
| Suppliers | 440/4 | €17,442 | €19,952 | +€2,509 | +14.4% |
| Taxes, remuneration and social security | 45 | €5,559 | €9,130 | +€3,571 | +64.2% |
| Taxes | 450/3 | €2,607 | €5,509 | +€2,902 | +111% |
| Remuneration and social security | 454/9 | €2,952 | €3,621 | +€669 | +22.6% |
| Other amounts payable | 47/48 | €59,532 | €61,386 | +€1,854 | +3.1% |
| Non-recurring operating income | 76A | €114 | €4 | -€110 | -96.5% |
| Remuneration, social security and pensions | 62 | €21,025 | €17,272 | -€3,754 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,033 | €12,522 | +€4,489 | +55.9% |
| Other operating charges | 640/8 | €1,281 | €1,238 | -€43 | -3.4% |
| Non-recurring operating charges | 66A | €5 | €341 | +€336 | +6,713% |
| Gross operating margin | 9900 | €42,638 | €48,154 | +€5,516 | +12.9% |
| Operating profit (loss) | 9901 | €12,293 | €16,782 | +€4,489 | +36.5% |
| Financial income | 75/76B | - | €98 | +€98 | |
| Recurring financial income | 75 | - | €98 | +€98 | |
| Financial charges | 65/66B | €1,205 | €1,272 | +€66 | +5.5% |
| Recurring financial charges | 65 | €1,109 | €1,076 | -€33 | -3.0% |
| Non-recurring financial charges | 66B | €96 | €195 | +€99 | +103% |
| Profit (loss) for the period before taxes | 9903 | €11,088 | €15,608 | +€4,521 | +40.8% |
| Income taxes | 67/77 | €1,675 | €2,675 | +€1,000 | +59.7% |
| Profit (loss) for the period | 9904 | €9,413 | €12,934 | +€3,520 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,413 | €12,934 | +€3,520 | +37.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.