Restorent: what changed
Two fiscal 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.
Restorent
Largest movements
- Receivables within one year +€14,098
up €14,098 (+20.2%), from €69,623 to €83,720
of which Trade receivables: +€14,089
- Tangible fixed assets -€5,885
down €5,885 (-11.7%), from €50,297 to €44,412
of which Furniture and vehicles: -€7,602
- Tax, wage and social debts +€4,257
up €4,257 (+56.2%), from €7,576 to €11,833
of which Remuneration and social security: +€5,845
- Profit (loss) carried forward +€4,068
up €4,068 (+3.3%), from -€121,459 to -€117,391
- Trade debts -€2,583
down €2,583 (-8.9%), from €28,918 to €26,335
- Gross operating margin +€17,121
up €17,121 (+22.9%), from €74,618 to €91,739
- Write-downs +€11,129
up €11,129, from -€4,444 to €6,685
- Staff costs +€4,641
up €4,641 (+12.5%), from €37,058 to €41,699
- Depreciation +€4,454
up €4,454 (+16.4%), from €27,091 to €31,545
- Other operating charges -€1,152
down €1,152 (-15.4%), from €7,485 to €6,333
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 | €124,500 | €131,456 | +€6,956 | +5.6% |
| Fixed assets | 21/28 | €50,297 | €44,412 | -€5,885 | -11.7% |
| Tangible fixed assets | 22/27 | €50,297 | €44,412 | -€5,885 | -11.7% |
| Plant, machinery and equipment | 23 | €858 | €2,575 | +€1,717 | +200.0% |
| Furniture and vehicles | 24 | €49,439 | €41,838 | -€7,602 | -15.4% |
| Current assets | 29/58 | €74,203 | €87,044 | +€12,841 | +17.3% |
| Amounts receivable within one year | 40/41 | €69,623 | €83,720 | +€14,098 | +20.2% |
| Trade receivables | 40 | €67,923 | €82,012 | +€14,089 | +20.7% |
| Other amounts receivable | 41 | €1,700 | €1,709 | +€9 | +0.5% |
| Cash at bank and in hand | 54/58 | €4,228 | €3,324 | -€904 | -21.4% |
| Deferred charges and accrued income | 490/1 | €352 | - | -€352 | |
| Total equity and liabilities | 10/49 | €124,500 | €131,456 | +€6,956 | +5.6% |
| Equity | 10/15 | €43,541 | €47,609 | +€4,068 | +9.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,459 | -€117,391 | +€4,068 | +3.3% |
| Amounts payable | 17/49 | €80,959 | €83,847 | +€2,888 | +3.6% |
| Amounts payable within one year | 42/48 | €75,009 | €77,897 | +€2,888 | +3.9% |
| Trade debts | 44 | €28,918 | €26,335 | -€2,583 | -8.9% |
| Suppliers | 440/4 | €28,918 | €26,335 | -€2,583 | -8.9% |
| Taxes, remuneration and social security | 45 | €7,576 | €11,833 | +€4,257 | +56.2% |
| Taxes | 450/3 | €1,589 | - | -€1,589 | |
| Remuneration and social security | 454/9 | €5,987 | €11,833 | +€5,845 | +97.6% |
| Other amounts payable | 47/48 | €38,515 | €39,730 | +€1,215 | +3.2% |
| Accrued charges and deferred income | 492/3 | €5,950 | €5,950 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €37,058 | €41,699 | +€4,641 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,091 | €31,545 | +€4,454 | +16.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,444 | €6,685 | +€11,129 | |
| Other operating charges | 640/8 | €7,485 | €6,333 | -€1,152 | -15.4% |
| Gross operating margin | 9900 | €74,618 | €91,739 | +€17,121 | +22.9% |
| Operating profit (loss) | 9901 | €7,428 | €5,477 | -€1,951 | -26.3% |
| Financial income | 75/76B | €247 | - | -€247 | |
| Recurring financial income | 75 | €247 | - | -€247 | |
| Financial charges | 65/66B | €793 | €1,409 | +€617 | +77.8% |
| Recurring financial charges | 65 | €793 | €1,409 | +€617 | +77.8% |
| Profit (loss) for the period before taxes | 9903 | €6,882 | €4,068 | -€2,815 | -40.9% |
| Profit (loss) for the period | 9904 | €6,882 | €4,068 | -€2,815 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,882 | €4,068 | -€2,815 | -40.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.