RESTAURATION L.B.: 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 L.B.
Largest movements
- Receivables within one year +€12,731
up €12,731 (+55.7%), from €22,844 to €35,576
of which Other amounts receivable: +€12,018
- Cash -€3,478
down €3,478 (-71.0%), from €4,896 to €1,417
mainly Receivables within one year (-€12,731) and Current portion of long-term debt (-€4,464)
- Other debts +€7,920
up €7,920 (+21.5%), from €36,852 to €44,772
- Current portion of long-term debt -€4,464
down €4,464 (-50.2%), from €8,883 to €4,420
- Trade debts +€3,982
up €3,982 (+83.2%), from €4,786 to €8,768
- Profit (loss) carried forward +€962
up €962 (+2.1%), from -€46,554 to -€45,592
- Staff costs +€8,616
up €8,616 (+106.0%), from €8,127 to €16,744
- Gross operating margin -€4,273
down €4,273 (-19.7%), from €21,636 to €17,363
- Financial income +€1,180
up €1,180 (+789.5%), from €149 to €1,329
of which Financial income: +€1,229
- Taxes -€400
down €400, from €140 to -€261
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.
Cash bridge derived
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 | €32,697 | €41,501 | +€8,804 | +26.9% |
| Fixed assets | 21/28 | €3,184 | €2,735 | -€449 | -14.1% |
| Intangible fixed assets | 21 | €2,241 | €2,054 | -€187 | -8.3% |
| Tangible fixed assets | 22/27 | €283 | €21 | -€262 | -92.7% |
| Furniture and vehicles | 24 | €283 | €21 | -€262 | -92.7% |
| Financial fixed assets | 28 | €660 | €660 | = | 0.0% |
| Current assets | 29/58 | €29,513 | €38,766 | +€9,253 | +31.4% |
| Stocks and contracts in progress | 3 | €1,773 | €1,773 | = | 0.0% |
| Stocks | 30/36 | €1,773 | €1,773 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,844 | €35,576 | +€12,731 | +55.7% |
| Trade receivables | 40 | €217 | €931 | +€713 | +328.3% |
| Other amounts receivable | 41 | €22,627 | €34,645 | +€12,018 | +53.1% |
| Cash at bank and in hand | 54/58 | €4,896 | €1,417 | -€3,478 | -71.0% |
| Total equity and liabilities | 10/49 | €32,697 | €41,501 | +€8,804 | +26.9% |
| Equity | 10/15 | -€21,938 | -€20,976 | +€962 | +4.4% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Contributions outside capital | 11 | €19,831 | - | -€19,831 | |
| Share premium | 1100/10 | €19,831 | - | -€19,831 | |
| Reserves | 13 | €4,784 | €4,784 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €2,801 | +€2,801 | |
| Other | 1319 | - | €2,801 | +€2,801 | |
| Tax-exempt reserves | 132 | €2,801 | €0 | -€2,801 | -100.0% |
| Distributable reserves | 133 | €1,983 | €1,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,554 | -€45,592 | +€962 | +2.1% |
| Amounts payable | 17/49 | €54,634 | €62,476 | +€7,842 | +14.4% |
| Amounts payable within one year | 42/48 | €54,634 | €62,476 | +€7,842 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €8,883 | €4,420 | -€4,464 | -50.2% |
| Trade debts | 44 | €4,786 | €8,768 | +€3,982 | +83.2% |
| Suppliers | 440/4 | €4,786 | €8,768 | +€3,982 | +83.2% |
| Taxes, remuneration and social security | 45 | €4,113 | €4,517 | +€404 | +9.8% |
| Taxes | 450/3 | €2,648 | €2,534 | -€115 | -4.3% |
| Remuneration and social security | 454/9 | €1,465 | €1,984 | +€519 | +35.4% |
| Other amounts payable | 47/48 | €36,852 | €44,772 | +€7,920 | +21.5% |
| Remuneration, social security and pensions | 62 | €8,127 | €16,744 | +€8,616 | +106.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €469 | €449 | -€20 | -4.3% |
| Other operating charges | 640/8 | €239 | €400 | +€161 | +67.4% |
| Gross operating margin | 9900 | €21,636 | €17,363 | -€4,273 | -19.7% |
| Operating profit (loss) | 9901 | €12,801 | -€229 | -€13,030 | |
| Financial income | 75/76B | €149 | €1,329 | +€1,180 | +789.5% |
| Recurring financial income | 75 | €93 | €1,322 | +€1,229 | +1325.5% |
| Non-recurring financial income | 76B | €57 | €7 | -€50 | -87.6% |
| Financial charges | 65/66B | €547 | €399 | -€148 | -27.1% |
| Recurring financial charges | 65 | €211 | €260 | +€50 | +23.6% |
| Non-recurring financial charges | 66B | €337 | €139 | -€198 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | €12,404 | €701 | -€11,703 | -94.3% |
| Income taxes | 67/77 | €140 | -€261 | -€400 | |
| Profit (loss) for the period | 9904 | €12,264 | €962 | -€11,302 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,264 | €962 | -€11,302 | -92.2% |
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 11 October 2026 via checked.be.