RESTAURANT POPULAIRE: 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 POPULAIRE
Largest movements
- Deferred charges and accrued income -€7,661
down €7,661 (-53.9%), from €14,211 to €6,550
- Receivables within one year -€7,263
down €7,263 (-77.6%), from €9,363 to €2,100
of which Trade receivables: -€7,329
- Stocks and contracts -€4,283
down €4,283 (-74.4%), from €5,756 to €1,473
- Tangible fixed assets -€2,629
down €2,629 (-11.2%), from €23,572 to €20,943
of which Furniture and vehicles: -€2,420
- Cash -€2,472
down €2,472 (-10.0%), from €24,621 to €22,148
mainly Other debts (-€30,850) and Net result for the year (-€26,974)
- Other debts -€30,850
down €30,850 (-36.6%), from €84,399 to €53,549
- Profit (loss) carried forward -€26,974
down €26,974 (-18.2%), from -€147,995 to -€174,970
- Short-term financial debts +€20,000
new in 2025: €20,000
- Trade debts +€7,766
up €7,766 (+8.6%), from €90,682 to €98,447
- Tax, wage and social debts +€5,750
up €5,750 (+17.8%), from €32,336 to €38,086
of which Taxes: +€5,117
- Gross operating margin -€82,741
down €82,741 (-29.7%), from €278,928 to €196,187
- Staff costs +€3,222
up €3,222 (+1.5%), from €211,982 to €215,204
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 | €79,874 | €55,565 | -€24,309 | -30.4% |
| Fixed assets | 21/28 | €25,922 | €23,294 | -€2,629 | -10.1% |
| Tangible fixed assets | 22/27 | €23,572 | €20,943 | -€2,629 | -11.2% |
| Plant, machinery and equipment | 23 | €5,171 | €6,430 | +€1,258 | +24.3% |
| Furniture and vehicles | 24 | €16,934 | €14,514 | -€2,420 | -14.3% |
| Leasing and similar rights | 25 | €1,467 | €0 | -€1,467 | -100% |
| Financial fixed assets | 28 | €2,350 | €2,350 | = | 0.0% |
| Current assets | 29/58 | €53,951 | €32,271 | -€21,680 | -40.2% |
| Stocks and contracts in progress | 3 | €5,756 | €1,473 | -€4,283 | -74.4% |
| Stocks | 30/36 | €5,756 | €1,473 | -€4,283 | -74.4% |
| Amounts receivable within one year | 40/41 | €9,363 | €2,100 | -€7,263 | -77.6% |
| Trade receivables | 40 | €7,329 | €0 | -€7,329 | -100% |
| Other amounts receivable | 41 | €2,035 | €2,100 | +€65 | +3.2% |
| Cash at bank and in hand | 54/58 | €24,621 | €22,148 | -€2,472 | -10.0% |
| Deferred charges and accrued income | 490/1 | €14,211 | €6,550 | -€7,661 | -53.9% |
| Total equity and liabilities | 10/49 | €79,874 | €55,565 | -€24,309 | -30.4% |
| Equity | 10/15 | -€127,543 | -€154,518 | -€26,974 | -21.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,995 | -€174,970 | -€26,974 | -18.2% |
| Amounts payable | 17/49 | €207,417 | €210,083 | +€2,666 | +1.3% |
| Amounts payable within one year | 42/48 | €207,417 | €210,083 | +€2,666 | +1.3% |
| Financial debts | 43 | - | €20,000 | +€20,000 | |
| Other loans | 439 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €90,682 | €98,447 | +€7,766 | +8.6% |
| Suppliers | 440/4 | €90,682 | €98,447 | +€7,766 | +8.6% |
| Taxes, remuneration and social security | 45 | €32,336 | €38,086 | +€5,750 | +17.8% |
| Taxes | 450/3 | €6,556 | €11,674 | +€5,117 | +78.1% |
| Remuneration and social security | 454/9 | €25,780 | €26,413 | +€633 | +2.5% |
| Other amounts payable | 47/48 | €84,399 | €53,549 | -€30,850 | -36.6% |
| Remuneration, social security and pensions | 62 | €211,982 | €215,204 | +€3,222 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,468 | €6,031 | +€563 | +10.3% |
| Other operating charges | 640/8 | €1,135 | €1,167 | +€32 | +2.8% |
| Gross operating margin | 9900 | €278,928 | €196,187 | -€82,741 | -29.7% |
| Operating profit (loss) | 9901 | €60,344 | -€26,214 | -€86,557 | |
| Financial income | 75/76B | €1 | €10 | +€10 | +1,593% |
| Recurring financial income | 75 | €1 | €10 | +€10 | +1,593% |
| Financial charges | 65/66B | €559 | €630 | +€71 | +12.7% |
| Recurring financial charges | 65 | €559 | €630 | +€71 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €59,786 | -€26,833 | -€86,619 | |
| Income taxes | 67/77 | - | €141 | +€141 | |
| Profit (loss) for the period | 9904 | €59,786 | -€26,974 | -€86,760 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,786 | -€26,974 | -€86,760 |
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 25 October 2026 via checked.be.