RestoBar NEO: 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.
RestoBar NEO
Largest movements
- Receivables within one year -€113,487
no longer reported in 2025 (was €113,487)
of which Other amounts receivable: -€112,343
- Cash -€12,953
down €12,953 (-28.4%), from €45,568 to €32,615
mainly Net result for the year (-€101,179) and Tax, wage and social debts (-€97,906)
- Intangible fixed assets -€10,600
down €10,600 (-31.4%), from €33,717 to €23,117
- Tangible fixed assets -€7,625
down €7,625 (-17.7%), from €43,031 to €35,406
of which Furniture and vehicles: -€3,967
- Deferred charges and accrued income -€4,371
no longer reported in 2025 (was €4,371)
- Profit (loss) carried forward -€138,659
down €138,659, from €52,087 to -€86,572
- Tax, wage and social debts -€97,906
down €97,906 (-71.4%), from €137,061 to €39,156
of which Taxes: -€106,943
- Trade debts +€53,185
up €53,185 (+207.3%), from €25,653 to €78,838
- Other debts +€30,391
up €30,391 (+4227.8%), from €719 to €31,110
- Debts after one year +€11,019
new in 2025: €11,019
- Staff costs +€115,328
up €115,328 (+83.5%), from €138,119 to €253,448
- Gross operating margin -€49,452
down €49,452 (-20.4%), from €242,875 to €193,423
- Other operating charges -€4,839
down €4,839 (-87.2%), from €5,549 to €709
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 | €244,120 | €95,084 | -€149,036 | -61.1% |
| Fixed assets | 21/28 | €80,694 | €62,469 | -€18,225 | -22.6% |
| Intangible fixed assets | 21 | €33,717 | €23,117 | -€10,600 | -31.4% |
| Tangible fixed assets | 22/27 | €43,031 | €35,406 | -€7,625 | -17.7% |
| Plant, machinery and equipment | 23 | €29,978 | €26,320 | -€3,658 | -12.2% |
| Furniture and vehicles | 24 | €13,053 | €9,086 | -€3,967 | -30.4% |
| Financial fixed assets | 28 | €3,947 | €3,947 | = | 0.0% |
| Current assets | 29/58 | €163,425 | €32,615 | -€130,811 | -80.0% |
| Amounts receivable within one year | 40/41 | €113,487 | - | -€113,487 | |
| Trade receivables | 40 | €1,145 | - | -€1,145 | |
| Other amounts receivable | 41 | €112,343 | - | -€112,343 | |
| Cash at bank and in hand | 54/58 | €45,568 | €32,615 | -€12,953 | -28.4% |
| Deferred charges and accrued income | 490/1 | €4,371 | - | -€4,371 | |
| Total equity and liabilities | 10/49 | €244,120 | €95,084 | -€149,036 | -61.1% |
| Equity | 10/15 | €70,687 | -€67,972 | -€138,659 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,087 | -€86,572 | -€138,659 | |
| Amounts payable | 17/49 | €173,433 | €163,055 | -€10,377 | -6.0% |
| Amounts payable after more than one year | 17 | - | €11,019 | +€11,019 | |
| Advances received on contracts in progress | 176 | - | €11,019 | +€11,019 | |
| Amounts payable within one year | 42/48 | €173,433 | €152,036 | -€21,397 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €2,933 | -€7,067 | -70.7% |
| Trade debts | 44 | €25,653 | €78,838 | +€53,185 | +207.3% |
| Suppliers | 440/4 | €25,653 | €78,838 | +€53,185 | +207.3% |
| Taxes, remuneration and social security | 45 | €137,061 | €39,156 | -€97,906 | -71.4% |
| Taxes | 450/3 | €111,859 | €4,916 | -€106,943 | -95.6% |
| Remuneration and social security | 454/9 | €25,202 | €34,239 | +€9,037 | +35.9% |
| Other amounts payable | 47/48 | €719 | €31,110 | +€30,391 | +4227.8% |
| Remuneration, social security and pensions | 62 | €138,119 | €253,448 | +€115,328 | +83.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,225 | €18,225 | = | 0.0% |
| Other operating charges | 640/8 | €5,549 | €709 | -€4,839 | -87.2% |
| Gross operating margin | 9900 | €242,875 | €193,423 | -€49,452 | -20.4% |
| Operating profit (loss) | 9901 | €80,982 | -€78,959 | -€159,941 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €854 | €351 | -€502 | -58.9% |
| Recurring financial charges | 65 | €154 | €351 | +€198 | +128.5% |
| Non-recurring financial charges | 66B | €700 | - | -€700 | |
| Profit (loss) for the period before taxes | 9903 | €80,128 | -€79,310 | -€159,438 | |
| Income taxes | 67/77 | €23,000 | €21,869 | -€1,131 | -4.9% |
| Profit (loss) for the period | 9904 | €57,128 | -€101,179 | -€158,307 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,128 | -€101,179 | -€158,307 |
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.