THE ROADHOUSE: what changed
THE ROADHOUSE
Largest movements
- Tangible fixed assets +€40,029
up €40,029 (+73.5%), from €54,448 to €94,477
of which Plant, machinery and equipment: +€26,378
- Cash +€14,217
up €14,217 (+275%), from €5,166 to €19,383
mainly Net result for the year (+€40,014) and Debts after one year (+€35,000)
- Receivables within one year +€4,993
up €4,993 (+32.7%), from €15,281 to €20,274
of which Other amounts receivable: +€3,873
- Deferred charges and accrued income -€4,170
down €4,170 (-75.0%), from €5,561 to €1,391
- Reserves +€50,261
up €50,261 (+264%), from €19,011 to €69,272
of which Tax-exempt reserves: +€50,261
- Debts after one year +€35,000
new in 2025: €35,000
- Provisions +€16,754
new in 2025: €16,754
- Current portion of long-term debt -€14,168
no longer reported in 2025 (was €14,168)
- Trade debts -€12,301
down €12,301 (-68.5%), from €17,948 to €5,647
- Gross operating margin +€23,401
up €23,401 (+31.2%), from €75,076 to €98,477
- Staff costs -€15,897
down €15,897 (-46.6%), from €34,106 to €18,209
- Financial income -€12,133
down €12,133 (-100.0%), from €12,133 to €0
of which Non-recurring financial income: -€12,064
- Other operating charges -€3,473
down €3,473 (-61.8%), from €5,624 to €2,151
- Taxes -€2,342
down €2,342 (-95.1%), from €2,464 to €122
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 | €80,456 | €135,525 | +€55,068 | +68.4% |
| Fixed assets | 21/28 | €54,448 | €94,477 | +€40,029 | +73.5% |
| Tangible fixed assets | 22/27 | €54,448 | €94,477 | +€40,029 | +73.5% |
| Land and buildings | 22 | €3,235 | €5,547 | +€2,313 | +71.5% |
| Plant, machinery and equipment | 23 | €42,844 | €69,222 | +€26,378 | +61.6% |
| Furniture and vehicles | 24 | €8,370 | €19,708 | +€11,338 | +135% |
| Current assets | 29/58 | €26,008 | €41,048 | +€15,040 | +57.8% |
| Amounts receivable within one year | 40/41 | €15,281 | €20,274 | +€4,993 | +32.7% |
| Trade receivables | 40 | €15,078 | €16,198 | +€1,120 | +7.4% |
| Other amounts receivable | 41 | €203 | €4,075 | +€3,873 | +1,912% |
| Cash at bank and in hand | 54/58 | €5,166 | €19,383 | +€14,217 | +275% |
| Deferred charges and accrued income | 490/1 | €5,561 | €1,391 | -€4,170 | -75.0% |
| Total equity and liabilities | 10/49 | €80,456 | €135,525 | +€55,068 | +68.4% |
| Equity | 10/15 | €15,018 | €55,032 | +€40,014 | +266% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,011 | €69,272 | +€50,261 | +264% |
| Tax-exempt reserves | 132 | - | €50,261 | +€50,261 | |
| Distributable reserves | 133 | €19,011 | €19,011 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,593 | -€32,840 | -€10,247 | -45.4% |
| Provisions and deferred taxes | 16 | - | €16,754 | +€16,754 | |
| Deferred taxes | 168 | - | €16,754 | +€16,754 | |
| Amounts payable | 17/49 | €65,438 | €63,740 | -€1,699 | -2.6% |
| Amounts payable after more than one year | 17 | - | €35,000 | +€35,000 | |
| Financial debts | 170/4 | - | €35,000 | +€35,000 | |
| Amounts payable within one year | 42/48 | €65,438 | €28,740 | -€36,699 | -56.1% |
| Current portion of amounts payable after more than one year | 42 | €14,168 | - | -€14,168 | |
| Financial debts | 43 | - | €2,311 | +€2,311 | |
| Credit institutions | 430/8 | - | €2,311 | +€2,311 | |
| Trade debts | 44 | €17,948 | €5,647 | -€12,301 | -68.5% |
| Suppliers | 440/4 | €17,948 | €5,647 | -€12,301 | -68.5% |
| Taxes, remuneration and social security | 45 | €12,148 | €10,870 | -€1,278 | -10.5% |
| Taxes | 450/3 | €10,978 | €8,272 | -€2,706 | -24.6% |
| Remuneration and social security | 454/9 | €1,170 | €2,598 | +€1,428 | +122% |
| Other amounts payable | 47/48 | €21,174 | €9,912 | -€11,262 | -53.2% |
| Non-recurring operating income | 76A | - | €81,484 | +€81,484 | |
| Remuneration, social security and pensions | 62 | €34,106 | €18,209 | -€15,897 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,995 | €15,142 | -€853 | -5.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,604 | €4,779 | +€2,176 | +83.6% |
| Other operating charges | 640/8 | €5,624 | €2,151 | -€3,473 | -61.8% |
| Gross operating margin | 9900 | €75,076 | €98,477 | +€23,401 | +31.2% |
| Operating profit (loss) | 9901 | €16,747 | €58,196 | +€41,449 | +248% |
| Financial income | 75/76B | €12,133 | €0 | -€12,133 | -100.0% |
| Recurring financial income | 75 | €69 | €0 | -€69 | -100.0% |
| Non-recurring financial income | 76B | €12,064 | - | -€12,064 | |
| Financial charges | 65/66B | €1,997 | €1,307 | -€690 | -34.5% |
| Recurring financial charges | 65 | €1,997 | €1,307 | -€690 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €26,883 | €56,889 | +€30,006 | +112% |
| Transfer from deferred taxes | 780 | - | €3,618 | +€3,618 | |
| Transfer to deferred taxes | 680 | - | €20,371 | +€20,371 | |
| Income taxes | 67/77 | €2,464 | €122 | -€2,342 | -95.1% |
| Profit (loss) for the period | 9904 | €24,419 | €40,014 | +€15,594 | +63.9% |
| Transfer from tax-exempt reserves | 789 | - | €10,853 | +€10,853 | |
| Transfer to tax-exempt reserves | 689 | - | €61,113 | +€61,113 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,419 | -€10,247 | -€34,666 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.