ROLLUPP: what changed
What changed
ROLLUPP
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€551,097
2023 · -€105,150-€445,947
Equity
-€746,206
2023 · -€180,824-€565,382
Cash
€804
2023 · €1,692-€888
Balance sheet total
€711,204
2023 · €854,084-€142,880
Largest movements
Assets
- Tangible fixed assets -€107,410
down €107,410 (-16.3%), from €658,440 to €551,030
of which Other tangible fixed assets: -€88,006
- Receivables within one year -€39,765
down €39,765 (-20.5%), from €193,599 to €153,834
of which Trade receivables: -€39,765
Equity and liabilities
- Profit (loss) carried forward -€551,097
down €551,097 (-197%), from -€279,907 to -€831,004
- Trade debts +€189,346
up €189,346 (+97.7%), from €193,724 to €383,070
- Tax, wage and social debts +€153,797
up €153,797 (+141%), from €109,421 to €263,218
of which Remuneration and social security: +€86,600
- Provisions +€120,432
new in 2024: €120,432
- Debts after one year -€70,066
down €70,066 (-10.7%), from €654,678 to €584,612
Income statement
- Gross operating margin -€262,587
down €262,587, from €166,114 to -€96,473
- Provisions +€120,432
new in 2024: €120,432
- Write-downs +€97,679
new in 2024: €97,679
- Staff costs -€55,279
down €55,279 (-51.5%), from €107,401 to €52,122
- Other operating charges +€36,834
up €36,834 (+12,614%), from €292 to €37,126
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€105,150
Gross operating margin
-€262,587
Staff costs
+€55,279
Depreciation
+€22,922
Write-downs
-€97,679
Provisions
-€120,432
Other operating charges
-€36,834
Financial charges
-€6,616
Result 2024
-€551,097
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€93,468
Investment
-€11,884
Financing
-€82,472
Cash 2023
€1,692
From operations (derived)
+€93,468
Net result for the year
-€551,097
Depreciation
+€119,647
Receivables within one year
+€39,765
Deferred charges and accrued income
-€5,536
Provisions
+€120,432
Trade debts
+€189,346
Tax, wage and social debts
+€153,797
Other debts
+€10,914
Accrued charges and deferred income
+€16,200
Investment (derived)
-€11,884
Investment in fixed assets (net)
-€11,884
Financing
-€82,472
Debts after one year
-€70,066
Current portion of long-term debt
+€5,272
Short-term financial debts
-€3,393
Contributions, distributions and other
-€14,285
Cash 2024
€804
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €854,084 | €711,204 | -€142,880 | -16.7% |
| Fixed assets | 21/28 | €658,793 | €551,030 | -€107,763 | -16.4% |
| Tangible fixed assets | 22/27 | €658,440 | €551,030 | -€107,410 | -16.3% |
| Land and buildings | 22 | €5,988 | €5,489 | -€499 | -8.3% |
| Furniture and vehicles | 24 | €64,652 | €45,747 | -€18,905 | -29.2% |
| Other tangible fixed assets | 26 | €587,800 | €499,794 | -€88,006 | -15.0% |
| Financial fixed assets | 28 | €353 | - | -€353 | |
| Current assets | 29/58 | €195,291 | €160,174 | -€35,117 | -18.0% |
| Amounts receivable within one year | 40/41 | €193,599 | €153,834 | -€39,765 | -20.5% |
| Trade receivables | 40 | €173,599 | €133,834 | -€39,765 | -22.9% |
| Other amounts receivable | 41 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,692 | €804 | -€888 | -52.5% |
| Deferred charges and accrued income | 490/1 | - | €5,536 | +€5,536 | |
| Total equity and liabilities | 10/49 | €854,084 | €711,204 | -€142,880 | -16.7% |
| Equity | 10/15 | -€180,824 | -€746,206 | -€565,382 | -313% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€279,907 | -€831,004 | -€551,097 | -197% |
| Investment grants | 15 | €91,028 | €76,743 | -€14,285 | -15.7% |
| Provisions and deferred taxes | 16 | - | €120,432 | +€120,432 | |
| Provisions for liabilities and charges | 160/5 | - | €120,432 | +€120,432 | |
| Other liabilities and charges | 164/5 | - | €120,432 | +€120,432 | |
| Amounts payable | 17/49 | €1,034,908 | €1,336,978 | +€302,070 | +29.2% |
| Amounts payable after more than one year | 17 | €654,678 | €584,612 | -€70,066 | -10.7% |
| Financial debts | 170/4 | €654,678 | €584,612 | -€70,066 | -10.7% |
| Amounts payable within one year | 42/48 | €380,230 | €736,166 | +€355,936 | +93.6% |
| Current portion of amounts payable after more than one year | 42 | €70,075 | €75,347 | +€5,272 | +7.5% |
| Financial debts | 43 | €3,393 | - | -€3,393 | |
| Credit institutions | 430/8 | €3,393 | - | -€3,393 | |
| Trade debts | 44 | €193,724 | €383,070 | +€189,346 | +97.7% |
| Suppliers | 440/4 | €193,724 | €383,070 | +€189,346 | +97.7% |
| Taxes, remuneration and social security | 45 | €109,421 | €263,218 | +€153,797 | +141% |
| Taxes | 450/3 | €102,215 | €169,412 | +€67,197 | +65.7% |
| Remuneration and social security | 454/9 | €7,206 | €93,806 | +€86,600 | +1,202% |
| Other amounts payable | 47/48 | €3,617 | €14,531 | +€10,914 | +302% |
| Accrued charges and deferred income | 492/3 | - | €16,200 | +€16,200 | |
| Remuneration, social security and pensions | 62 | €107,401 | €52,122 | -€55,279 | -51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142,569 | €119,647 | -€22,922 | -16.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €97,679 | +€97,679 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €120,432 | +€120,432 | |
| Other operating charges | 640/8 | €292 | €37,126 | +€36,834 | +12,614% |
| Gross operating margin | 9900 | €166,114 | -€96,473 | -€262,587 | |
| Operating profit (loss) | 9901 | -€84,148 | -€523,479 | -€439,331 | -522% |
| Financial charges | 65/66B | €21,002 | €27,618 | +€6,616 | +31.5% |
| Recurring financial charges | 65 | €21,002 | €27,618 | +€6,616 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | -€105,150 | -€551,097 | -€445,947 | -424% |
| Profit (loss) for the period | 9904 | -€105,150 | -€551,097 | -€445,947 | -424% |
| Profit (loss) for the period to be appropriated | 9905 | -€105,150 | -€551,097 | -€445,947 | -424% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.