RESTAURATION INCLUSIVE: 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.
RESTAURATION INCLUSIVE
Largest movements
- Tangible fixed assets -€13,132
down €13,132 (-42.6%), from €30,807 to €17,675
of which Other tangible fixed assets: -€10,761
- Receivables within one year -€3,169
down €3,169 (-30.6%), from €10,371 to €7,202
of which Trade receivables: -€3,169
- Cash +€2,791
up €2,791 (+12.5%), from €22,250 to €25,041
mainly Depreciation (+€13,062) and Receivables within one year (+€3,169)
- Intangible fixed assets -€1,000
down €1,000 (-30.8%), from €3,250 to €2,250
- Debts after one year -€13,895
down €13,895 (-100%), from €13,895 to €0
- Short-term financial debts -€2,512
down €2,512 (-40.9%), from €6,147 to €3,636
- Profit (loss) carried forward +€1,840
up €1,840 (+1.7%), from -€108,208 to -€106,368
- Gross operating margin -€1,616
down €1,616 (-8.6%), from €18,740 to €17,124
- Financial charges -€457
down €457 (-33.6%), from €1,359 to €902
- Depreciation -€268
down €268 (-2.0%), from €13,330 to €13,062
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 | €69,507 | €55,079 | -€14,428 | -20.8% |
| Fixed assets | 21/28 | €36,885 | €22,753 | -€14,132 | -38.3% |
| Intangible fixed assets | 21 | €3,250 | €2,250 | -€1,000 | -30.8% |
| Tangible fixed assets | 22/27 | €30,807 | €17,675 | -€13,132 | -42.6% |
| Plant, machinery and equipment | 23 | €1,714 | €1,428 | -€286 | -16.7% |
| Furniture and vehicles | 24 | €4,451 | €2,365 | -€2,086 | -46.9% |
| Other tangible fixed assets | 26 | €24,642 | €13,882 | -€10,761 | -43.7% |
| Financial fixed assets | 28 | €2,828 | €2,828 | = | 0.0% |
| Current assets | 29/58 | €32,622 | €32,327 | -€295 | -0.9% |
| Amounts receivable within one year | 40/41 | €10,371 | €7,202 | -€3,169 | -30.6% |
| Trade receivables | 40 | €7,859 | €4,690 | -€3,169 | -40.3% |
| Other amounts receivable | 41 | €2,513 | €2,513 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,250 | €25,041 | +€2,791 | +12.5% |
| Deferred charges and accrued income | 490/1 | - | €83 | +€83 | |
| Total equity and liabilities | 10/49 | €69,507 | €55,079 | -€14,428 | -20.8% |
| Equity | 10/15 | €36,792 | €38,632 | +€1,840 | +5.0% |
| Contributions | 10/11 | €145,000 | €145,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,208 | -€106,368 | +€1,840 | +1.7% |
| Amounts payable | 17/49 | €32,714 | €16,447 | -€16,267 | -49.7% |
| Amounts payable after more than one year | 17 | €13,895 | €0 | -€13,895 | -100% |
| Financial debts | 170/4 | €13,895 | €0 | -€13,895 | -100% |
| Amounts payable within one year | 42/48 | €17,819 | €15,447 | -€2,372 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €9,980 | €10,260 | +€280 | +2.8% |
| Financial debts | 43 | €6,147 | €3,636 | -€2,512 | -40.9% |
| Credit institutions | 430/8 | €6,147 | €3,636 | -€2,512 | -40.9% |
| Trade debts | 44 | €0 | €400 | +€400 | |
| Suppliers | 440/4 | €0 | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €1,692 | €1,152 | -€540 | -31.9% |
| Taxes | 450/3 | €1,692 | €1,152 | -€540 | -31.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,330 | €13,062 | -€268 | -2.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €1,070 | +€1,070 | |
| Gross operating margin | 9900 | €18,740 | €17,124 | -€1,616 | -8.6% |
| Operating profit (loss) | 9901 | €5,023 | €2,592 | -€2,431 | -48.4% |
| Financial income | 75/76B | €68 | €149 | +€82 | +121% |
| Recurring financial income | 75 | €68 | €149 | +€82 | +121% |
| Financial charges | 65/66B | €1,359 | €902 | -€457 | -33.6% |
| Recurring financial charges | 65 | €1,359 | €902 | -€457 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €3,731 | €1,840 | -€1,892 | -50.7% |
| Profit (loss) for the period | 9904 | €3,731 | €1,840 | -€1,892 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,731 | €1,840 | -€1,892 | -50.7% |
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 1 November 2026 via checked.be.