RESTO LeM: 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.
What changed
RESTO LeM
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€37,157
2024 · -€45,406+€8,249
Equity
-€112
2024 · €37,045-€37,157
Cash
€16,482
2024 · €26,532-€10,050
Balance sheet total
€316,308
2024 · €371,252-€54,945
Largest movements
Assets
- Tangible fixed assets -€30,412
down €30,412 (-23.8%), from €127,777 to €97,365
- Intangible fixed assets -€16,975
down €16,975 (-35.3%), from €48,096 to €31,121
- Cash -€10,050
down €10,050 (-37.9%), from €26,532 to €16,482
mainly Net result for the year (-€37,157) and Debts after one year (-€23,674)
- Stocks and contracts +€4,570
up €4,570 (+10.2%), from €44,940 to €49,510
Equity and liabilities
- Profit (loss) carried forward -€37,157
down €37,157 (-59.0%), from -€62,955 to -€100,112
- Debts after one year -€23,674
down €23,674 (-54.9%), from €43,157 to €19,482
- Short-term financial debts +€14,444
up €14,444 (+371%), from €3,889 to €18,333
- Trade debts -€4,283
down €4,283 (-6.2%), from €69,115 to €64,833
Income statement
- Staff costs -€34,456
down €34,456 (-14.3%), from €241,155 to €206,699
- Gross operating margin -€25,031
down €25,031 (-8.7%), from €286,910 to €261,879
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.
Result 2024
-€45,406
Gross operating margin
-€25,031
Staff costs
+€34,456
Depreciation
+€536
Other operating charges
-€1,020
Financial income
-€771
Financial charges
+€74
Taxes
+€5
Result 2025
-€37,157
raises the resultlowers the result
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.
From operations
+€3,828
Investment
-€1,100
Financing
-€12,779
Cash 2024
€26,532
From operations (derived)
+€3,828
Net result for the year
-€37,157
Depreciation
+€48,487
Stocks and contracts
-€4,570
Receivables within one year
-€520
Deferred charges and accrued income
+€2,598
Trade debts
-€4,283
Tax, wage and social debts
+€1,151
Other debts
-€266
Accrued charges and deferred income
-€1,611
Investment (derived)
-€1,100
Investment in fixed assets (net)
-€1,100
Financing
-€12,779
Debts after one year
-€23,674
Current portion of long-term debt
-€3,549
Short-term financial debts
+€14,444
Cash 2025
€16,482
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €371,252 | €316,308 | -€54,945 | -14.8% |
| Fixed assets | 21/28 | €178,373 | €130,986 | -€47,387 | -26.6% |
| Intangible fixed assets | 21 | €48,096 | €31,121 | -€16,975 | -35.3% |
| Tangible fixed assets | 22/27 | €127,777 | €97,365 | -€30,412 | -23.8% |
| Plant, machinery and equipment | 23 | €47,246 | €32,467 | -€14,779 | -31.3% |
| Furniture and vehicles | 24 | €2,292 | €2,673 | +€381 | +16.6% |
| Leasing and similar rights | 25 | €9,057 | €1,582 | -€7,475 | -82.5% |
| Other tangible fixed assets | 26 | €69,182 | €60,643 | -€8,539 | -12.3% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €192,879 | €185,321 | -€7,558 | -3.9% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €44,940 | €49,510 | +€4,570 | +10.2% |
| Stocks | 30/36 | €44,940 | €49,510 | +€4,570 | +10.2% |
| Amounts receivable within one year | 40/41 | €18,797 | €19,317 | +€520 | +2.8% |
| Trade receivables | 40 | €9,509 | €11,682 | +€2,174 | +22.9% |
| Other amounts receivable | 41 | €9,288 | €7,634 | -€1,653 | -17.8% |
| Cash at bank and in hand | 54/58 | €26,532 | €16,482 | -€10,050 | -37.9% |
| Deferred charges and accrued income | 490/1 | €22,610 | €20,012 | -€2,598 | -11.5% |
| Total equity and liabilities | 10/49 | €371,252 | €316,308 | -€54,945 | -14.8% |
| Equity | 10/15 | €37,045 | -€112 | -€37,157 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€62,955 | -€100,112 | -€37,157 | -59.0% |
| Amounts payable | 17/49 | €334,207 | €316,419 | -€17,788 | -5.3% |
| Amounts payable after more than one year | 17 | €43,157 | €19,482 | -€23,674 | -54.9% |
| Financial debts | 170/4 | €43,157 | €19,482 | -€23,674 | -54.9% |
| Amounts payable within one year | 42/48 | €280,322 | €287,820 | +€7,498 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €27,223 | €23,674 | -€3,549 | -13.0% |
| Financial debts | 43 | €3,889 | €18,333 | +€14,444 | +371% |
| Other loans | 439 | €3,889 | €18,333 | +€14,444 | +371% |
| Trade debts | 44 | €69,115 | €64,833 | -€4,283 | -6.2% |
| Suppliers | 440/4 | €69,115 | €64,833 | -€4,283 | -6.2% |
| Taxes, remuneration and social security | 45 | €179,553 | €180,704 | +€1,151 | +0.6% |
| Taxes | 450/3 | €113,314 | €100,149 | -€13,166 | -11.6% |
| Remuneration and social security | 454/9 | €66,239 | €80,555 | +€14,316 | +21.6% |
| Other amounts payable | 47/48 | €542 | €276 | -€266 | -49.1% |
| Accrued charges and deferred income | 492/3 | €10,728 | €9,117 | -€1,611 | -15.0% |
| Non-recurring operating income | 76A | €1,180 | €0 | -€1,180 | -100% |
| Remuneration, social security and pensions | 62 | €241,155 | €206,699 | -€34,456 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,023 | €48,487 | -€536 | -1.1% |
| Other operating charges | 640/8 | €14,989 | €16,009 | +€1,020 | +6.8% |
| Gross operating margin | 9900 | €286,910 | €261,879 | -€25,031 | -8.7% |
| Operating profit (loss) | 9901 | -€18,257 | -€9,316 | +€8,941 | +49.0% |
| Financial income | 75/76B | €4,570 | €3,798 | -€771 | -16.9% |
| Recurring financial income | 75 | €4,570 | €3,798 | -€771 | -16.9% |
| Financial charges | 65/66B | €31,569 | €31,495 | -€74 | -0.2% |
| Recurring financial charges | 65 | €31,569 | €31,495 | -€74 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€45,257 | -€37,013 | +€8,244 | +18.2% |
| Income taxes | 67/77 | €150 | €144 | -€5 | -3.5% |
| Profit (loss) for the period | 9904 | -€45,406 | -€37,157 | +€8,249 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,406 | -€37,157 | +€8,249 | +18.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.