TOP GASTRONOMIE: 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.
TOP GASTRONOMIE
Largest movements
- Receivables within one year +€67,196
up €67,196 (+43.3%), from €155,029 to €222,224
of which Other amounts receivable: +€61,862
- Cash -€21,435
down €21,435 (-6.7%), from €321,262 to €299,827
mainly Contributions, distributions and other (-€113,590) and Receivables within one year (-€67,196)
- Tangible fixed assets +€17,802
up €17,802 (+8.9%), from €200,076 to €217,878
of which Land and buildings: +€19,353
- Other debts +€113,590
new in 2025: €113,590
- Reserves -€24,140
down €24,140 (-4.9%), from €497,550 to €473,410
- Debts after one year -€11,829
down €11,829 (-10.5%), from €112,948 to €101,118
- Staff costs +€21,253
up €21,253 (+27.1%), from €78,518 to €99,771
- Financial charges +€15,330
up €15,330 (+430%), from €3,562 to €18,892
- Taxes -€9,264
down €9,264 (-20.7%), from €44,645 to €35,382
- Gross operating margin +€9,204
up €9,204 (+3.9%), from €236,165 to €245,369
- Financial income +€2,661
up €2,661 (+30.3%), from €8,770 to €11,431
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 | €690,747 | €755,485 | +€64,739 | +9.4% |
| Fixed assets | 21/28 | €200,076 | €217,878 | +€17,802 | +8.9% |
| Tangible fixed assets | 22/27 | €200,076 | €217,878 | +€17,802 | +8.9% |
| Land and buildings | 22 | €197,452 | €216,804 | +€19,353 | +9.8% |
| Plant, machinery and equipment | 23 | €581 | €291 | -€291 | -50.0% |
| Furniture and vehicles | 24 | €477 | €0 | -€477 | -100% |
| Other tangible fixed assets | 26 | €1,566 | €783 | -€783 | -50.0% |
| Current assets | 29/58 | €490,670 | €537,607 | +€46,937 | +9.6% |
| Stocks and contracts in progress | 3 | €4,939 | €4,145 | -€794 | -16.1% |
| Stocks | 30/36 | €4,939 | €4,145 | -€794 | -16.1% |
| Amounts receivable within one year | 40/41 | €155,029 | €222,224 | +€67,196 | +43.3% |
| Trade receivables | 40 | €828 | €6,161 | +€5,333 | +644% |
| Other amounts receivable | 41 | €154,201 | €216,063 | +€61,862 | +40.1% |
| Cash at bank and in hand | 54/58 | €321,262 | €299,827 | -€21,435 | -6.7% |
| Deferred charges and accrued income | 490/1 | €9,441 | €11,411 | +€1,970 | +20.9% |
| Total equity and liabilities | 10/49 | €690,747 | €755,485 | +€64,739 | +9.4% |
| Equity | 10/15 | €516,277 | €492,137 | -€24,140 | -4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €497,550 | €473,410 | -€24,140 | -4.9% |
| Distributable reserves | 133 | €497,550 | €473,410 | -€24,140 | -4.9% |
| Profit (loss) carried forward | 14 | €127 | €127 | +€0 | +0.2% |
| Amounts payable | 17/49 | €174,470 | €263,348 | +€88,878 | +50.9% |
| Amounts payable after more than one year | 17 | €112,948 | €101,118 | -€11,829 | -10.5% |
| Financial debts | 170/4 | €112,948 | €101,118 | -€11,829 | -10.5% |
| Amounts payable within one year | 42/48 | €61,522 | €162,230 | +€100,708 | +164% |
| Current portion of amounts payable after more than one year | 42 | €11,600 | €11,829 | +€229 | +2.0% |
| Trade debts | 44 | €19,876 | €13,811 | -€6,065 | -30.5% |
| Suppliers | 440/4 | €19,876 | €13,811 | -€6,065 | -30.5% |
| Taxes, remuneration and social security | 45 | €30,045 | €22,999 | -€7,046 | -23.5% |
| Taxes | 450/3 | €20,495 | €11,021 | -€9,474 | -46.2% |
| Remuneration and social security | 454/9 | €9,551 | €11,979 | +€2,428 | +25.4% |
| Other amounts payable | 47/48 | - | €113,590 | +€113,590 | |
| Remuneration, social security and pensions | 62 | €78,518 | €99,771 | +€21,253 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,630 | €10,258 | +€1,628 | +18.9% |
| Other operating charges | 640/8 | €3,810 | €3,046 | -€764 | -20.1% |
| Gross operating margin | 9900 | €236,165 | €245,369 | +€9,204 | +3.9% |
| Operating profit (loss) | 9901 | €145,207 | €132,293 | -€12,914 | -8.9% |
| Financial income | 75/76B | €8,770 | €11,431 | +€2,661 | +30.3% |
| Recurring financial income | 75 | €8,770 | €11,431 | +€2,661 | +30.3% |
| Financial charges | 65/66B | €3,562 | €18,892 | +€15,330 | +430% |
| Recurring financial charges | 65 | €3,562 | €18,892 | +€15,330 | +430% |
| Profit (loss) for the period before taxes | 9903 | €150,416 | €124,832 | -€25,584 | -17.0% |
| Income taxes | 67/77 | €44,645 | €35,382 | -€9,264 | -20.7% |
| Profit (loss) for the period | 9904 | €105,770 | €89,450 | -€16,320 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €105,770 | €89,450 | -€16,320 | -15.4% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.