Restaurantzin: 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.
Restaurantzin
Largest movements
- Tangible fixed assets -€25,990
down €25,990 (-5.2%), from €495,936 to €469,946
- Cash -€15,505
down €15,505 (-32.4%), from €47,799 to €32,294
mainly Debts after one year (-€51,178) and Tax, wage and social debts (-€3,941)
- Debts after one year -€51,178
down €51,178 (-12.9%), from €397,446 to €346,268
- Reserves +€8,892
up €8,892 (+48.0%), from €18,521 to €27,413
- Gross operating margin +€5,326
up €5,326 (+3.6%), from €149,771 to €155,097
- Other operating charges +€3,235
up €3,235 (+848%), from €381 to €3,617
- Staff costs -€1,843
down €1,843 (-1.9%), from €98,190 to €96,347
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 | €547,871 | €511,653 | -€36,218 | -6.6% |
| Fixed assets | 21/28 | €495,936 | €469,946 | -€25,990 | -5.2% |
| Tangible fixed assets | 22/27 | €495,936 | €469,946 | -€25,990 | -5.2% |
| Land and buildings | 22 | €422,135 | €410,644 | -€11,491 | -2.7% |
| Plant, machinery and equipment | 23 | €61,520 | €49,437 | -€12,083 | -19.6% |
| Furniture and vehicles | 24 | €12,281 | €9,865 | -€2,416 | -19.7% |
| Current assets | 29/58 | €51,934 | €41,707 | -€10,228 | -19.7% |
| Stocks and contracts in progress | 3 | €2,713 | €2,610 | -€103 | -3.8% |
| Stocks | 30/36 | €2,713 | €2,610 | -€103 | -3.8% |
| Amounts receivable within one year | 40/41 | €835 | €4,367 | +€3,532 | +423% |
| Trade receivables | 40 | €835 | €185 | -€650 | -77.8% |
| Other amounts receivable | 41 | - | €4,182 | +€4,182 | |
| Cash at bank and in hand | 54/58 | €47,799 | €32,294 | -€15,505 | -32.4% |
| Deferred charges and accrued income | 490/1 | €588 | €2,437 | +€1,849 | +314% |
| Total equity and liabilities | 10/49 | €547,871 | €511,653 | -€36,218 | -6.6% |
| Equity | 10/15 | €23,521 | €32,413 | +€8,892 | +37.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,521 | €27,413 | +€8,892 | +48.0% |
| Distributable reserves | 133 | €18,521 | €27,413 | +€8,892 | +48.0% |
| Amounts payable | 17/49 | €524,350 | €479,240 | -€45,110 | -8.6% |
| Amounts payable after more than one year | 17 | €397,446 | €346,268 | -€51,178 | -12.9% |
| Financial debts | 170/4 | €397,446 | €346,268 | -€51,178 | -12.9% |
| Amounts payable within one year | 42/48 | €126,904 | €132,972 | +€6,068 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €20,648 | €21,178 | +€530 | +2.6% |
| Trade debts | 44 | €5,819 | €11,020 | +€5,201 | +89.4% |
| Suppliers | 440/4 | €5,819 | €11,020 | +€5,201 | +89.4% |
| Taxes, remuneration and social security | 45 | €28,463 | €24,522 | -€3,941 | -13.8% |
| Taxes | 450/3 | €21,224 | €17,899 | -€3,325 | -15.7% |
| Remuneration and social security | 454/9 | €7,240 | €6,624 | -€616 | -8.5% |
| Other amounts payable | 47/48 | €71,973 | €76,252 | +€4,279 | +5.9% |
| Non-recurring operating income | 76A | €376 | - | -€376 | |
| Remuneration, social security and pensions | 62 | €98,190 | €96,347 | -€1,843 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,374 | €25,990 | +€616 | +2.4% |
| Other operating charges | 640/8 | €381 | €3,617 | +€3,235 | +848% |
| Gross operating margin | 9900 | €149,771 | €155,097 | +€5,326 | +3.6% |
| Operating profit (loss) | 9901 | €25,825 | €29,143 | +€3,318 | +12.8% |
| Financial income | 75/76B | €206 | €18 | -€189 | -91.4% |
| Recurring financial income | 75 | €206 | €18 | -€189 | -91.4% |
| Financial charges | 65/66B | €15,273 | €15,447 | +€174 | +1.1% |
| Recurring financial charges | 65 | €15,273 | €15,447 | +€174 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €10,758 | €13,714 | +€2,955 | +27.5% |
| Income taxes | 67/77 | €3,870 | €4,822 | +€952 | +24.6% |
| Profit (loss) for the period | 9904 | €6,888 | €8,892 | +€2,004 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,888 | €8,892 | +€2,004 | +29.1% |
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 13 October 2026 via checked.be.