TM RESTAURANTS: 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.
TM RESTAURANTS
Largest movements
- Tangible fixed assets +€7,087
up €7,087 (+22.5%), from €31,458 to €38,545
of which Other tangible fixed assets: +€11,213
- Receivables within one year -€6,889
down €6,889 (-4.4%), from €155,145 to €148,256
of which Other amounts receivable: -€6,519
- Stocks and contracts +€6,690
up €6,690 (+31.7%), from €21,137 to €27,827
- Financial fixed assets +€4,300
up €4,300 (+14.1%), from €30,451 to €34,751
- Cash -€4,167
down €4,167 (-11.2%), from €37,320 to €33,153
mainly Net result for the year (-€40,851) and Tax, wage and social debts (-€31,256)
- Trade debts +€79,126
up €79,126 (+57.3%), from €138,138 to €217,264
- Profit (loss) carried forward -€40,851
down €40,851 (-96.2%), from -€42,451 to -€83,302
- Tax, wage and social debts -€31,256
down €31,256 (-35.6%), from €87,891 to €56,635
of which Taxes: -€28,625
- Taxes -€6,667
down €6,667 (-96.0%), from €6,948 to €281
- Financial charges +€4,129
up €4,129 (+82.4%), from €5,009 to €9,138
- Staff costs -€2,817
down €2,817 (-1.5%), from €190,891 to €188,074
- Gross operating margin +€2,292
up €2,292 (+1.3%), from €172,886 to €175,178
- Other operating charges -€2,169
down €2,169 (-24.5%), from €8,844 to €6,675
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €275,511 | €282,532 | +€7,021 | +2.5% |
| Fixed assets | 21/28 | €61,909 | €73,296 | +€11,387 | +18.4% |
| Tangible fixed assets | 22/27 | €31,458 | €38,545 | +€7,087 | +22.5% |
| Plant, machinery and equipment | 23 | €7,844 | €7,212 | -€632 | -8.1% |
| Furniture and vehicles | 24 | €7,356 | €3,862 | -€3,494 | -47.5% |
| Other tangible fixed assets | 26 | €16,258 | €27,471 | +€11,213 | +69.0% |
| Financial fixed assets | 28 | €30,451 | €34,751 | +€4,300 | +14.1% |
| Current assets | 29/58 | €213,602 | €209,236 | -€4,366 | -2.0% |
| Stocks and contracts in progress | 3 | €21,137 | €27,827 | +€6,690 | +31.7% |
| Stocks | 30/36 | €21,137 | €27,827 | +€6,690 | +31.7% |
| Amounts receivable within one year | 40/41 | €155,145 | €148,256 | -€6,889 | -4.4% |
| Trade receivables | 40 | €411 | €41 | -€370 | -90.0% |
| Other amounts receivable | 41 | €154,734 | €148,215 | -€6,519 | -4.2% |
| Cash at bank and in hand | 54/58 | €37,320 | €33,153 | -€4,167 | -11.2% |
| Total equity and liabilities | 10/49 | €275,511 | €282,532 | +€7,021 | +2.5% |
| Equity | 10/15 | €49,482 | €8,631 | -€40,851 | -82.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,333 | €73,333 | = | 0.0% |
| Distributable reserves | 133 | €73,333 | €73,333 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,451 | -€83,302 | -€40,851 | -96.2% |
| Amounts payable | 17/49 | €226,029 | €273,901 | +€47,872 | +21.2% |
| Amounts payable within one year | 42/48 | €226,029 | €273,899 | +€47,870 | +21.2% |
| Trade debts | 44 | €138,138 | €217,264 | +€79,126 | +57.3% |
| Suppliers | 440/4 | €138,138 | €217,264 | +€79,126 | +57.3% |
| Taxes, remuneration and social security | 45 | €87,891 | €56,635 | -€31,256 | -35.6% |
| Taxes | 450/3 | €50,117 | €21,492 | -€28,625 | -57.1% |
| Remuneration and social security | 454/9 | €37,774 | €35,143 | -€2,631 | -7.0% |
| Accrued charges and deferred income | 492/3 | - | €2 | +€2 | |
| Remuneration, social security and pensions | 62 | €190,891 | €188,074 | -€2,817 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,356 | €13,208 | -€1,148 | -8.0% |
| Other operating charges | 640/8 | €8,844 | €6,675 | -€2,169 | -24.5% |
| Gross operating margin | 9900 | €172,886 | €175,178 | +€2,292 | +1.3% |
| Operating profit (loss) | 9901 | -€41,205 | -€32,779 | +€8,426 | +20.4% |
| Financial income | 75/76B | €1,838 | €1,347 | -€491 | -26.7% |
| Recurring financial income | 75 | €1,838 | €1,347 | -€491 | -26.7% |
| Financial charges | 65/66B | €5,009 | €9,138 | +€4,129 | +82.4% |
| Recurring financial charges | 65 | €5,009 | €9,138 | +€4,129 | +82.4% |
| Profit (loss) for the period before taxes | 9903 | -€44,376 | -€40,570 | +€3,806 | +8.6% |
| Income taxes | 67/77 | €6,948 | €281 | -€6,667 | -96.0% |
| Profit (loss) for the period | 9904 | -€51,324 | -€40,851 | +€10,473 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,324 | -€40,851 | +€10,473 | +20.4% |
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 16 October 2026 via checked.be.