Restaurant Rita: 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 Rita
Largest movements
- Cash +€75,144
up €75,144 (+38.2%), from €196,667 to €271,811
mainly Other debts (+€91,085) and Net result for the year (+€74,160)
- Receivables within one year +€37,229
up €37,229 (+56.5%), from €65,947 to €103,176
of which Trade receivables: +€31,626
- Tangible fixed assets -€28,318
down €28,318 (-20.0%), from €141,366 to €113,049
of which Other tangible fixed assets: -€58,205
- Other debts +€91,085
up €91,085 (+3,645%), from €2,499 to €93,584
- Reserves -€19,424
down €19,424 (-6.9%), from €282,687 to €263,263
- Trade debts +€16,122
up €16,122 (+45.2%), from €35,652 to €51,774
of which Suppliers: +€16,247
- Tax, wage and social debts -€9,894
down €9,894 (-26.7%), from €37,024 to €27,129
of which Remuneration and social security: -€6,641
- Advances received +€7,180
new in 2025: €7,180
- Staff costs -€21,571
down €21,571 (-14.1%), from €152,626 to €131,055
- Gross operating margin +€20,134
up €20,134 (+6.4%), from €313,050 to €333,184
- Depreciation +€9,865
up €9,865 (+28.6%), from €34,504 to €44,369
- Financial income +€3,818
up €3,818 (+94.4%), from €4,045 to €7,863
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 | €458,155 | €541,575 | +€83,420 | +18.2% |
| Fixed assets | 21/28 | €141,366 | €113,049 | -€28,318 | -20.0% |
| Tangible fixed assets | 22/27 | €141,366 | €113,049 | -€28,318 | -20.0% |
| Land and buildings | 22 | €23,586 | €19,325 | -€4,261 | -18.1% |
| Plant, machinery and equipment | 23 | €59,572 | €60,495 | +€923 | +1.5% |
| Furniture and vehicles | 24 | €3 | €33,229 | +€33,226 | +1,100,195% |
| Other tangible fixed assets | 26 | €58,205 | - | -€58,205 | |
| Current assets | 29/58 | €316,789 | €428,527 | +€111,738 | +35.3% |
| Amounts receivable after more than one year | 29 | €34,400 | €34,400 | = | 0.0% |
| Other amounts receivable | 291 | €34,400 | €34,400 | = | 0.0% |
| Stocks and contracts in progress | 3 | €15,472 | €15,475 | +€3 | 0.0% |
| Stocks | 30/36 | €15,472 | €15,475 | +€3 | 0.0% |
| Amounts receivable within one year | 40/41 | €65,947 | €103,176 | +€37,229 | +56.5% |
| Trade receivables | 40 | - | €31,626 | +€31,626 | |
| Other amounts receivable | 41 | €65,947 | €71,550 | +€5,603 | +8.5% |
| Cash at bank and in hand | 54/58 | €196,667 | €271,811 | +€75,144 | +38.2% |
| Deferred charges and accrued income | 490/1 | €4,302 | €3,664 | -€638 | -14.8% |
| Total equity and liabilities | 10/49 | €458,155 | €541,575 | +€83,420 | +18.2% |
| Equity | 10/15 | €301,287 | €281,863 | -€19,424 | -6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €282,687 | €263,263 | -€19,424 | -6.9% |
| Distributable reserves | 133 | €282,687 | €263,263 | -€19,424 | -6.9% |
| Amounts payable | 17/49 | €156,868 | €259,712 | +€102,844 | +65.6% |
| Amounts payable after more than one year | 17 | €28,520 | €26,892 | -€1,628 | -5.7% |
| Financial debts | 170/4 | €28,520 | €26,892 | -€1,628 | -5.7% |
| Amounts payable within one year | 42/48 | €128,347 | €232,820 | +€104,473 | +81.4% |
| Current portion of amounts payable after more than one year | 42 | €29,173 | €23,153 | -€6,019 | -20.6% |
| Financial debts | 43 | €24,000 | €30,000 | +€6,000 | +25.0% |
| Credit institutions | 430/8 | €24,000 | €30,000 | +€6,000 | +25.0% |
| Trade debts | 44 | €35,652 | €51,774 | +€16,122 | +45.2% |
| Suppliers | 440/4 | €35,527 | €51,774 | +€16,247 | +45.7% |
| Bills of exchange payable | 441 | €125 | - | -€125 | |
| Advances received on contracts in progress | 46 | - | €7,180 | +€7,180 | |
| Taxes, remuneration and social security | 45 | €37,024 | €27,129 | -€9,894 | -26.7% |
| Taxes | 450/3 | €26,302 | €23,048 | -€3,253 | -12.4% |
| Remuneration and social security | 454/9 | €10,722 | €4,081 | -€6,641 | -61.9% |
| Other amounts payable | 47/48 | €2,499 | €93,584 | +€91,085 | +3,645% |
| Remuneration, social security and pensions | 62 | €152,626 | €131,055 | -€21,571 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,504 | €44,369 | +€9,865 | +28.6% |
| Other operating charges | 640/8 | €7,920 | €7,633 | -€287 | -3.6% |
| Non-recurring operating charges | 66A | - | €45,979 | +€45,979 | |
| Gross operating margin | 9900 | €313,050 | €333,184 | +€20,134 | +6.4% |
| Operating profit (loss) | 9901 | €118,000 | €104,148 | -€13,853 | -11.7% |
| Financial income | 75/76B | €4,045 | €7,863 | +€3,818 | +94.4% |
| Recurring financial income | 75 | €4,045 | €7,863 | +€3,818 | +94.4% |
| Financial charges | 65/66B | €5,284 | €4,508 | -€776 | -14.7% |
| Recurring financial charges | 65 | €5,284 | €4,508 | -€776 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €116,761 | €107,503 | -€9,259 | -7.9% |
| Income taxes | 67/77 | €36,391 | €33,342 | -€3,049 | -8.4% |
| Profit (loss) for the period | 9904 | €80,370 | €74,160 | -€6,210 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80,370 | €74,160 | -€6,210 | -7.7% |
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 23 October 2026 via checked.be.