SARAY GRILL 42: what changed
SARAY GRILL 42
Largest movements
- Receivables within one year -€5,578
down €5,578 (-19.9%), from €28,073 to €22,495
- Cash -€2,813
down €2,813 (-19.5%), from €14,422 to €11,609
mainly Tax, wage and social debts (-€8,560) and Investment in fixed assets (net) (-€5,017)
- Tangible fixed assets +€1,458
up €1,458 (+15.2%), from €9,609 to €11,067
of which Furniture and vehicles: +€1,520
- Tax, wage and social debts -€8,560
down €8,560 (-96.6%), from €8,864 to €304
- Trade debts +€1,696
up €1,696 (+155%), from €1,097 to €2,794
- Taxes -€6,534
down €6,534 (-91.2%), from €7,163 to €630
- Depreciation +€996
up €996 (+38.9%), from €2,563 to €3,559
- Gross operating margin +€548
up €548 (+7.1%), from €7,688 to €8,236
- Other operating charges -€251
down €251 (-6.5%), from €3,864 to €3,613
- Financial charges -€91
down €91 (-25.8%), from €353 to €262
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,580 | €46,624 | -€6,956 | -13.0% |
| Fixed assets | 21/28 | €9,609 | €11,067 | +€1,458 | +15.2% |
| Tangible fixed assets | 22/27 | €9,609 | €11,067 | +€1,458 | +15.2% |
| Plant, machinery and equipment | 23 | €5,770 | €5,708 | -€62 | -1.1% |
| Furniture and vehicles | 24 | €3,838 | €5,358 | +€1,520 | +39.6% |
| Current assets | 29/58 | €43,971 | €35,557 | -€8,414 | -19.1% |
| Stocks and contracts in progress | 3 | €681 | €629 | -€52 | -7.7% |
| Stocks | 30/36 | €681 | €629 | -€52 | -7.7% |
| Amounts receivable within one year | 40/41 | €28,073 | €22,495 | -€5,578 | -19.9% |
| Other amounts receivable | 41 | €28,073 | €22,495 | -€5,578 | -19.9% |
| Cash at bank and in hand | 54/58 | €14,422 | €11,609 | -€2,813 | -19.5% |
| Deferred charges and accrued income | 490/1 | €795 | €823 | +€29 | +3.6% |
| Total equity and liabilities | 10/49 | €53,580 | €46,624 | -€6,956 | -13.0% |
| Equity | 10/15 | €43,618 | €43,526 | -€92 | -0.2% |
| Contributions | 10/11 | €7,400 | €7,400 | = | 0.0% |
| Capital | 10 | €7,400 | €7,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €598 | €598 | = | 0.0% |
| Non-distributable reserves | 130/1 | €598 | €598 | = | 0.0% |
| Legal reserve | 130 | €598 | €598 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,620 | €35,528 | -€92 | -0.3% |
| Amounts payable | 17/49 | €9,962 | €3,098 | -€6,864 | -68.9% |
| Amounts payable within one year | 42/48 | €9,962 | €3,098 | -€6,864 | -68.9% |
| Trade debts | 44 | €1,097 | €2,794 | +€1,696 | +155% |
| Suppliers | 440/4 | €1,097 | €2,794 | +€1,696 | +155% |
| Taxes, remuneration and social security | 45 | €8,864 | €304 | -€8,560 | -96.6% |
| Taxes | 450/3 | €8,864 | €304 | -€8,560 | -96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,563 | €3,559 | +€996 | +38.9% |
| Other operating charges | 640/8 | €3,864 | €3,613 | -€251 | -6.5% |
| Non-recurring operating charges | 66A | - | €264 | +€264 | |
| Gross operating margin | 9900 | €7,688 | €8,236 | +€548 | +7.1% |
| Operating profit (loss) | 9901 | €1,262 | €799 | -€462 | -36.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €353 | €262 | -€91 | -25.8% |
| Recurring financial charges | 65 | €353 | €262 | -€91 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €908 | €537 | -€371 | -40.8% |
| Income taxes | 67/77 | €7,163 | €630 | -€6,534 | -91.2% |
| Profit (loss) for the period | 9904 | -€6,255 | -€92 | +€6,163 | +98.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,255 | -€92 | +€6,163 | +98.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.