Restaurant Shangaï: what changed
Restaurant Shangaï
Largest movements
- Cash -€51,615
down €51,615 (-99.0%), from €52,155 to €539
- Receivables within one year -€26,097
no longer reported in 2024 (was €26,097)
of which Other amounts receivable: -€25,912
- Tangible fixed assets -€24,710
no longer reported in 2024 (was €24,710)
of which Furniture and vehicles: -€23,291
- Deferred charges and accrued income +€2,762
new in 2024: €2,762
- Stocks and contracts -€1,167
no longer reported in 2024 (was €1,167)
- Debts after one year -€42,569
down €42,569 (-52.8%), from €80,556 to €37,987
of which Other amounts payable: -€32,195
- Profit (loss) carried forward -€32,213
down €32,213 (-37.5%), from -€85,804 to -€118,017
- Tax, wage and social debts -€11,332
no longer reported in 2024 (was €11,332)
of which Remuneration and social security: -€11,188
- Trade debts -€10,474
down €10,474 (-96.9%), from €10,813 to €339
- Current portion of long-term debt -€7,000
no longer reported in 2024 (was €7,000)
- Gross operating margin -€39,347
down €39,347, from €37,584 to -€1,763
- Depreciation -€11,114
no longer reported in 2024 (was €11,114)
- Staff costs -€3,098
no longer reported in 2024 (was €3,098)
- Other operating charges -€1,715
no longer reported in 2024 (was €1,715)
- Taxes +€926
new in 2024: €926
Change in the result, 2021 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,222 | €3,396 | -€100,826 | -96.7% |
| Fixed assets | 21/28 | €24,804 | €94 | -€24,710 | -99.6% |
| Tangible fixed assets | 22/27 | €24,710 | - | -€24,710 | |
| Plant, machinery and equipment | 23 | €1,419 | - | -€1,419 | |
| Furniture and vehicles | 24 | €23,291 | - | -€23,291 | |
| Financial fixed assets | 28 | €94 | €94 | = | 0.0% |
| Current assets | 29/58 | €79,418 | €3,302 | -€76,116 | -95.8% |
| Stocks and contracts in progress | 3 | €1,167 | - | -€1,167 | |
| Stocks | 30/36 | €1,167 | - | -€1,167 | |
| Amounts receivable within one year | 40/41 | €26,097 | - | -€26,097 | |
| Trade receivables | 40 | €185 | - | -€185 | |
| Other amounts receivable | 41 | €25,912 | - | -€25,912 | |
| Cash at bank and in hand | 54/58 | €52,155 | €539 | -€51,615 | -99.0% |
| Deferred charges and accrued income | 490/1 | - | €2,762 | +€2,762 | |
| Total equity and liabilities | 10/49 | €104,222 | €3,396 | -€100,826 | -96.7% |
| Equity | 10/15 | -€41,603 | -€73,817 | -€32,213 | -77.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €25,609 | €25,609 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €23,750 | €23,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,804 | -€118,017 | -€32,213 | -37.5% |
| Amounts payable | 17/49 | €145,825 | €77,212 | -€68,613 | -47.1% |
| Amounts payable after more than one year | 17 | €80,556 | €37,987 | -€42,569 | -52.8% |
| Financial debts | 170/4 | €10,374 | - | -€10,374 | |
| Other amounts payable | 178/9 | €70,182 | €37,987 | -€32,195 | -45.9% |
| Amounts payable within one year | 42/48 | €65,269 | €39,225 | -€26,044 | -39.9% |
| Current portion of amounts payable after more than one year | 42 | €7,000 | - | -€7,000 | |
| Trade debts | 44 | €10,813 | €339 | -€10,474 | -96.9% |
| Suppliers | 440/4 | €10,813 | €339 | -€10,474 | -96.9% |
| Taxes, remuneration and social security | 45 | €11,332 | - | -€11,332 | |
| Taxes | 450/3 | €144 | - | -€144 | |
| Remuneration and social security | 454/9 | €11,188 | - | -€11,188 | |
| Other amounts payable | 47/48 | €36,124 | €38,887 | +€2,762 | +7.6% |
| Remuneration, social security and pensions | 62 | €3,098 | - | -€3,098 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,114 | - | -€11,114 | |
| Other operating charges | 640/8 | €1,715 | - | -€1,715 | |
| Gross operating margin | 9900 | €37,584 | -€1,763 | -€39,347 | |
| Operating profit (loss) | 9901 | €21,656 | -€1,763 | -€23,419 | |
| Financial charges | 65/66B | €449 | €1,009 | +€560 | +125% |
| Recurring financial charges | 65 | €449 | €1,009 | +€560 | +125% |
| Profit (loss) for the period before taxes | 9903 | €21,207 | -€2,772 | -€23,979 | |
| Income taxes | 67/77 | - | €926 | +€926 | |
| Profit (loss) for the period | 9904 | €21,207 | -€3,698 | -€24,905 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,207 | -€3,698 | -€24,905 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.