RESTAURANT ZHOU: 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 ZHOU
Largest movements
- Financial fixed assets +€1.2m
up €1.2m (+7,072%), from €16,852 to €1.2m
- Cash -€171,079
down €171,079 (-60.2%), from €284,020 to €112,941
mainly Investment in fixed assets (net) (-€1.2m) and Receivables within one year (-€46,315)
- Receivables within one year +€46,315
new in 2025: €46,315
of which Trade receivables: +€35,430
- Intangible fixed assets -€29,429
down €29,429 (-12.5%), from €235,436 to €206,006
- Debts after one year +€672,216
up €672,216 (+4,855%), from €13,846 to €686,062
- Current portion of long-term debt +€217,007
up €217,007 (+5,612%), from €3,867 to €220,874
- Reserves +€103,257
up €103,257 (+36.7%), from €281,537 to €384,794
of which Distributable reserves: +€103,257
- Trade debts +€46,710
up €46,710 (+1,662%), from €2,811 to €49,521
- Other debts +€25,126
up €25,126 (+12.2%), from €206,271 to €231,397
- Gross operating margin +€49,569
up €49,569 (+13.3%), from €372,046 to €421,615
- Staff costs +€32,471
up €32,471 (+17.6%), from €184,441 to €216,912
- Financial charges +€5,781
up €5,781 (+172%), from €3,365 to €9,146
- Taxes +€4,880
up €4,880 (+11.0%), from €44,235 to €49,115
- Depreciation +€4,291
up €4,291 (+12.2%), from €35,151 to €39,442
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 | €564,620 | €1,608,806 | +€1.0m | +185% |
| Fixed assets | 21/28 | €271,566 | €1,445,429 | +€1.2m | +432% |
| Intangible fixed assets | 21 | €235,436 | €206,006 | -€29,429 | -12.5% |
| Tangible fixed assets | 22/27 | €19,279 | €30,722 | +€11,444 | +59.4% |
| Land and buildings | 22 | €1,219 | €813 | -€406 | -33.3% |
| Plant, machinery and equipment | 23 | €3,200 | €3,738 | +€538 | +16.8% |
| Furniture and vehicles | 24 | €14,860 | €26,172 | +€11,312 | +76.1% |
| Financial fixed assets | 28 | €16,852 | €1,208,700 | +€1.2m | +7,072% |
| Current assets | 29/58 | €293,054 | €163,377 | -€129,677 | -44.3% |
| Stocks and contracts in progress | 3 | €9,034 | €4,121 | -€4,913 | -54.4% |
| Stocks | 30/36 | €9,034 | €4,121 | -€4,913 | -54.4% |
| Amounts receivable within one year | 40/41 | - | €46,315 | +€46,315 | |
| Trade receivables | 40 | - | €35,430 | +€35,430 | |
| Other amounts receivable | 41 | - | €10,885 | +€10,885 | |
| Cash at bank and in hand | 54/58 | €284,020 | €112,941 | -€171,079 | -60.2% |
| Total equity and liabilities | 10/49 | €564,620 | €1,608,806 | +€1.0m | +185% |
| Equity | 10/15 | €301,537 | €405,859 | +€104,323 | +34.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €281,537 | €384,794 | +€103,257 | +36.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €279,537 | €382,794 | +€103,257 | +36.9% |
| Profit (loss) carried forward | 14 | - | €1,065 | +€1,065 | |
| Amounts payable | 17/49 | €263,083 | €1,202,946 | +€939,863 | +357% |
| Amounts payable after more than one year | 17 | €13,846 | €686,062 | +€672,216 | +4,855% |
| Financial debts | 170/4 | €13,846 | €686,062 | +€672,216 | +4,855% |
| Amounts payable within one year | 42/48 | €249,237 | €516,884 | +€267,647 | +107% |
| Current portion of amounts payable after more than one year | 42 | €3,867 | €220,874 | +€217,007 | +5,612% |
| Trade debts | 44 | €2,811 | €49,521 | +€46,710 | +1,662% |
| Suppliers | 440/4 | €2,811 | €49,521 | +€46,710 | +1,662% |
| Taxes, remuneration and social security | 45 | €36,289 | €15,093 | -€21,197 | -58.4% |
| Taxes | 450/3 | €36,289 | €15,093 | -€21,197 | -58.4% |
| Other amounts payable | 47/48 | €206,271 | €231,397 | +€25,126 | +12.2% |
| Remuneration, social security and pensions | 62 | €184,441 | €216,912 | +€32,471 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,151 | €39,442 | +€4,291 | +12.2% |
| Other operating charges | 640/8 | €394 | €3,818 | +€3,424 | +869% |
| Gross operating margin | 9900 | €372,046 | €421,615 | +€49,569 | +13.3% |
| Operating profit (loss) | 9901 | €152,061 | €161,443 | +€9,382 | +6.2% |
| Financial income | 75/76B | €214 | €75 | -€138 | -64.7% |
| Recurring financial income | 75 | €214 | €75 | -€138 | -64.7% |
| Financial charges | 65/66B | €3,365 | €9,146 | +€5,781 | +172% |
| Recurring financial charges | 65 | €3,365 | €9,146 | +€5,781 | +172% |
| Profit (loss) for the period before taxes | 9903 | €148,910 | €152,372 | +€3,463 | +2.3% |
| Income taxes | 67/77 | €44,235 | €49,115 | +€4,880 | +11.0% |
| Profit (loss) for the period | 9904 | €104,675 | €103,257 | -€1,418 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €104,675 | €103,257 | -€1,418 | -1.4% |
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 24 October 2026 via checked.be.