RESTAURANT SOLE: 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 SOLE
Largest movements
- Tangible fixed assets -€15,213
down €15,213 (-27.2%), from €55,934 to €40,720
of which Other tangible fixed assets: -€9,005
- Receivables within one year -€3,388
down €3,388 (-29.1%), from €11,642 to €8,254
of which Trade receivables: -€3,800
- Cash -€941
down €941 (-25.3%), from €3,722 to €2,780
mainly Tax, wage and social debts (-€10,163) and Debts after one year (-€7,753)
- Tax, wage and social debts -€10,163
down €10,163 (-68.3%), from €14,890 to €4,727
of which Remuneration and social security: -€10,329
- Debts after one year -€7,753
no longer reported in 2025 (was €7,753)
- Profit (loss) carried forward +€3,418
up €3,418 (+2.4%), from -€144,682 to -€141,264
- Trade debts -€2,678
down €2,678 (-37.2%), from €7,202 to €4,524
- Other debts -€1,774
down €1,774 (-1.1%), from €160,546 to €158,772
- Gross operating margin +€10,629
up €10,629 (+53.9%), from €19,712 to €30,341
- Staff costs +€3,662
up €3,662 (+54.8%), from €6,681 to €10,342
- Depreciation -€1,912
down €1,912 (-11.2%), from €17,125 to €15,213
- Other operating charges -€1,194
down €1,194 (-63.2%), from €1,890 to €695
- Financial charges -€1,055
down €1,055 (-54.7%), from €1,928 to €873
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 | €74,440 | €53,798 | -€20,643 | -27.7% |
| Fixed assets | 21/28 | €55,934 | €40,720 | -€15,213 | -27.2% |
| Tangible fixed assets | 22/27 | €55,934 | €40,720 | -€15,213 | -27.2% |
| Land and buildings | 22 | €183 | - | -€183 | |
| Plant, machinery and equipment | 23 | €6,700 | €1,552 | -€5,148 | -76.8% |
| Furniture and vehicles | 24 | €2,777 | €1,900 | -€877 | -31.6% |
| Other tangible fixed assets | 26 | €46,274 | €37,269 | -€9,005 | -19.5% |
| Current assets | 29/58 | €18,507 | €13,077 | -€5,430 | -29.3% |
| Stocks and contracts in progress | 3 | €1,955 | €1,496 | -€460 | -23.5% |
| Stocks | 30/36 | €1,955 | €1,496 | -€460 | -23.5% |
| Amounts receivable within one year | 40/41 | €11,642 | €8,254 | -€3,388 | -29.1% |
| Trade receivables | 40 | €3,967 | €167 | -€3,800 | -95.8% |
| Other amounts receivable | 41 | €7,676 | €8,087 | +€412 | +5.4% |
| Cash at bank and in hand | 54/58 | €3,722 | €2,780 | -€941 | -25.3% |
| Deferred charges and accrued income | 490/1 | €1,188 | €547 | -€641 | -53.9% |
| Total equity and liabilities | 10/49 | €74,440 | €53,798 | -€20,643 | -27.7% |
| Equity | 10/15 | -€126,082 | -€122,664 | +€3,418 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€144,682 | -€141,264 | +€3,418 | +2.4% |
| Amounts payable | 17/49 | €200,522 | €176,462 | -€24,061 | -12.0% |
| Amounts payable after more than one year | 17 | €7,753 | - | -€7,753 | |
| Financial debts | 170/4 | €7,753 | - | -€7,753 | |
| Amounts payable within one year | 42/48 | €192,769 | €176,462 | -€16,307 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €10,131 | €8,439 | -€1,693 | -16.7% |
| Trade debts | 44 | €7,202 | €4,524 | -€2,678 | -37.2% |
| Suppliers | 440/4 | €7,202 | €4,524 | -€2,678 | -37.2% |
| Taxes, remuneration and social security | 45 | €14,890 | €4,727 | -€10,163 | -68.3% |
| Taxes | 450/3 | €2,580 | €2,745 | +€166 | +6.4% |
| Remuneration and social security | 454/9 | €12,310 | €1,981 | -€10,329 | -83.9% |
| Other amounts payable | 47/48 | €160,546 | €158,772 | -€1,774 | -1.1% |
| Remuneration, social security and pensions | 62 | €6,681 | €10,342 | +€3,662 | +54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,125 | €15,213 | -€1,912 | -11.2% |
| Other operating charges | 640/8 | €1,890 | €695 | -€1,194 | -63.2% |
| Gross operating margin | 9900 | €19,712 | €30,341 | +€10,629 | +53.9% |
| Operating profit (loss) | 9901 | -€5,983 | €4,090 | +€10,073 | |
| Financial income | 75/76B | €119 | €201 | +€82 | +68.7% |
| Recurring financial income | 75 | €119 | €201 | +€82 | +68.7% |
| Financial charges | 65/66B | €1,928 | €873 | -€1,055 | -54.7% |
| Recurring financial charges | 65 | €1,928 | €873 | -€1,055 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,792 | €3,418 | +€11,210 | |
| Profit (loss) for the period | 9904 | -€7,792 | €3,418 | +€11,210 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,792 | €3,418 | +€11,210 |
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 14 October 2026 via checked.be.