WOOD WAYNE RESTAURANT: 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.
WOOD WAYNE RESTAURANT
Largest movements
- Receivables within one year +€19,419
up €19,419 (+49.2%), from €39,479 to €58,898
of which Other amounts receivable: +€15,482
- Cash +€9,113
up €9,113 (+37.8%), from €24,139 to €33,252
mainly Net result for the year (+€54,072) and Depreciation (+€9,171)
- Tangible fixed assets -€8,098
down €8,098 (-27.9%), from €28,987 to €20,889
of which Furniture and vehicles: -€7,842
- Stocks and contracts -€6,256
down €6,256 (-61.0%), from €10,256 to €4,000
- Profit (loss) carried forward +€54,072
up €54,072 (+71.9%), from -€75,251 to -€21,179
- Tax, wage and social debts -€21,982
down €21,982 (-46.6%), from €47,127 to €25,145
of which Remuneration and social security: -€21,847
- Trade debts -€17,912
down €17,912 (-16.0%), from €111,936 to €94,023
- Other operating charges -€34,336
down €34,336 (-84.8%), from €40,476 to €6,140
- Staff costs -€33,071
down €33,071 (-26.1%), from €126,728 to €93,657
- Gross operating margin +€16,680
up €16,680 (+11.2%), from €148,797 to €165,477
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 | €103,231 | €117,409 | +€14,178 | +13.7% |
| Fixed assets | 21/28 | €29,357 | €21,259 | -€8,098 | -27.6% |
| Tangible fixed assets | 22/27 | €28,987 | €20,889 | -€8,098 | -27.9% |
| Furniture and vehicles | 24 | €27,328 | €19,485 | -€7,842 | -28.7% |
| Other tangible fixed assets | 26 | €1,659 | €1,404 | -€255 | -15.4% |
| Financial fixed assets | 28 | €370 | €370 | = | 0.0% |
| Current assets | 29/58 | €73,874 | €96,150 | +€22,276 | +30.2% |
| Stocks and contracts in progress | 3 | €10,256 | €4,000 | -€6,256 | -61.0% |
| Stocks | 30/36 | €10,256 | €4,000 | -€6,256 | -61.0% |
| Amounts receivable within one year | 40/41 | €39,479 | €58,898 | +€19,419 | +49.2% |
| Trade receivables | 40 | - | €3,937 | +€3,937 | |
| Other amounts receivable | 41 | €39,479 | €54,961 | +€15,482 | +39.2% |
| Cash at bank and in hand | 54/58 | €24,139 | €33,252 | +€9,113 | +37.8% |
| Total equity and liabilities | 10/49 | €103,231 | €117,409 | +€14,178 | +13.7% |
| Equity | 10/15 | -€55,832 | -€1,759 | +€54,072 | +96.8% |
| Contributions | 10/11 | €17,519 | €17,519 | = | 0.0% |
| Capital | 10 | €17,519 | €17,519 | = | 0.0% |
| Issued capital | 100 | €17,519 | €17,519 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,251 | -€21,179 | +€54,072 | +71.9% |
| Amounts payable | 17/49 | €159,063 | €119,168 | -€39,894 | -25.1% |
| Amounts payable within one year | 42/48 | €159,063 | €119,168 | -€39,894 | -25.1% |
| Trade debts | 44 | €111,936 | €94,023 | -€17,912 | -16.0% |
| Suppliers | 440/4 | €111,936 | €94,023 | -€17,912 | -16.0% |
| Taxes, remuneration and social security | 45 | €47,127 | €25,145 | -€21,982 | -46.6% |
| Taxes | 450/3 | €11,808 | €11,673 | -€135 | -1.1% |
| Remuneration and social security | 454/9 | €35,319 | €13,472 | -€21,847 | -61.9% |
| Remuneration, social security and pensions | 62 | €126,728 | €93,657 | -€33,071 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,903 | €9,171 | +€268 | +3.0% |
| Other operating charges | 640/8 | €40,476 | €6,140 | -€34,336 | -84.8% |
| Gross operating margin | 9900 | €148,797 | €165,477 | +€16,680 | +11.2% |
| Operating profit (loss) | 9901 | -€27,310 | €56,508 | +€83,818 | |
| Financial income | 75/76B | €281 | - | -€281 | |
| Recurring financial income | 75 | €281 | - | -€281 | |
| Financial charges | 65/66B | €204 | €70 | -€134 | -65.6% |
| Recurring financial charges | 65 | €204 | €70 | -€134 | -65.6% |
| Profit (loss) for the period before taxes | 9903 | -€27,234 | €56,438 | +€83,672 | |
| Income taxes | 67/77 | €2,033 | €2,366 | +€332 | +16.3% |
| Profit (loss) for the period | 9904 | -€29,267 | €54,072 | +€83,340 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,267 | €54,072 | +€83,340 |
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 28 October 2026 via checked.be.