RESTAURATION ET GESTION: what changed
RESTAURATION ET GESTION
Largest movements
- Receivables within one year -€26,347
down €26,347 (-24.1%), from €109,168 to €82,821
of which Trade receivables: -€30,207
- Tangible fixed assets +€24,029
up €24,029 (+16.1%), from €149,491 to €173,520
of which Leasing and similar rights: +€61,071
- Cash -€6,585
down €6,585 (-55.8%), from €11,809 to €5,224
mainly Investment in fixed assets (net) (-€63,719) and Other debts (-€13,160)
- Trade debts +€19,319
up €19,319 (+659%), from €2,933 to €22,252
- Other debts -€13,160
down €13,160 (-27.9%), from €47,149 to €33,989
- Tax, wage and social debts -€7,800
down €7,800 (-68.2%), from €11,432 to €3,632
- Debts after one year -€7,758
down €7,758 (-33.3%), from €23,274 to €15,516
- Other operating charges +€9,697
up €9,697 (+147%), from €6,582 to €16,279
- Gross operating margin -€6,976
down €6,976 (-10.9%), from €63,848 to €56,872
- Taxes -€5,715
down €5,715 (-97.2%), from €5,880 to €165
- Financial charges +€1,166
up €1,166 (+102%), from €1,143 to €2,309
- Depreciation +€1,115
up €1,115 (+2.9%), from €38,935 to €40,050
Change in the result, 2024 to 2025
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
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €282,188 | €270,858 | -€11,330 | -4.0% |
| Fixed assets | 21/28 | €150,211 | €173,880 | +€23,669 | +15.8% |
| Intangible fixed assets | 21 | €720 | €360 | -€360 | -50.0% |
| Tangible fixed assets | 22/27 | €149,491 | €173,520 | +€24,029 | +16.1% |
| Land and buildings | 22 | €90,762 | €66,761 | -€24,001 | -26.4% |
| Plant, machinery and equipment | 23 | €12,540 | €8,768 | -€3,772 | -30.1% |
| Furniture and vehicles | 24 | €46,189 | €36,920 | -€9,269 | -20.1% |
| Leasing and similar rights | 25 | - | €61,071 | +€61,071 | |
| Current assets | 29/58 | €131,977 | €96,978 | -€34,999 | -26.5% |
| Stocks and contracts in progress | 3 | €7,794 | €7,794 | = | 0.0% |
| Stocks | 30/36 | €7,794 | €7,794 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €109,168 | €82,821 | -€26,347 | -24.1% |
| Trade receivables | 40 | €104,721 | €74,514 | -€30,207 | -28.8% |
| Other amounts receivable | 41 | €4,447 | €8,307 | +€3,860 | +86.8% |
| Cash at bank and in hand | 54/58 | €11,809 | €5,224 | -€6,585 | -55.8% |
| Deferred charges and accrued income | 490/1 | €3,206 | €1,139 | -€2,067 | -64.5% |
| Total equity and liabilities | 10/49 | €282,188 | €270,858 | -€11,330 | -4.0% |
| Equity | 10/15 | €189,642 | €187,711 | -€1,931 | -1.0% |
| Contributions | 10/11 | €102,900 | €102,900 | = | 0.0% |
| Reserves | 13 | €37,300 | €37,300 | = | 0.0% |
| Distributable reserves | 133 | €37,300 | €37,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,442 | €47,511 | -€1,931 | -3.9% |
| Amounts payable | 17/49 | €92,546 | €83,147 | -€9,399 | -10.2% |
| Amounts payable after more than one year | 17 | €23,274 | €15,516 | -€7,758 | -33.3% |
| Financial debts | 170/4 | €23,274 | €15,516 | -€7,758 | -33.3% |
| Amounts payable within one year | 42/48 | €69,272 | €67,631 | -€1,641 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €7,758 | €7,758 | = | 0.0% |
| Trade debts | 44 | €2,933 | €22,252 | +€19,319 | +659% |
| Suppliers | 440/4 | €2,933 | €22,252 | +€19,319 | +659% |
| Taxes, remuneration and social security | 45 | €11,432 | €3,632 | -€7,800 | -68.2% |
| Taxes | 450/3 | €11,432 | €3,632 | -€7,800 | -68.2% |
| Other amounts payable | 47/48 | €47,149 | €33,989 | -€13,160 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,935 | €40,050 | +€1,115 | +2.9% |
| Other operating charges | 640/8 | €6,582 | €16,279 | +€9,697 | +147% |
| Gross operating margin | 9900 | €63,848 | €56,872 | -€6,976 | -10.9% |
| Operating profit (loss) | 9901 | €18,331 | €543 | -€17,788 | -97.0% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,143 | €2,309 | +€1,166 | +102% |
| Recurring financial charges | 65 | €1,143 | €2,309 | +€1,166 | +102% |
| Profit (loss) for the period before taxes | 9903 | €17,190 | -€1,766 | -€18,956 | |
| Income taxes | 67/77 | €5,880 | €165 | -€5,715 | -97.2% |
| Profit (loss) for the period | 9904 | €11,310 | -€1,931 | -€13,241 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,310 | -€1,931 | -€13,241 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.