What changed?
Two fiscal 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.
Restaurant COQUO
Largest movements
- Cash +€196,803
up €196,803 (+240.0%), from €82,005 to €278,808
mainly Net result for the year (+€189,619) and Depreciation (+€24,576)
- Tangible fixed assets +€46,937
up €46,937 (+41.0%), from €114,450 to €161,387
of which Furniture and vehicles: +€39,711
- Receivables within one year -€12,208
down €12,208 (-88.6%), from €13,777 to €1,569
- Stocks and contracts +€10,624
up €10,624 (+220.0%), from €4,829 to €15,453
- Profit (loss) carried forward +€189,619
up €189,619 (+1054.9%), from €17,976 to €207,594
- Debts after one year +€21,965
up €21,965 (+24.0%), from €91,559 to €113,524
- Tax, wage and social debts +€20,457
up €20,457 (+120.2%), from €17,019 to €37,475
of which Taxes: +€11,146
- Current portion of long-term debt +€17,878
up €17,878 (+211.8%), from €8,441 to €26,319
- Other debts -€15,981
down €15,981 (-79.3%), from €20,157 to €4,176
- Gross operating margin +€323,565
up €323,565 (+1108.6%), from €29,186 to €352,751
- Staff costs +€68,033
up €68,033 (+2183.0%), from €3,116 to €71,149
- Taxes +€55,530
up €55,530 (+2644.3%), from €2,100 to €57,630
- Depreciation +€21,199
up €21,199 (+627.6%), from €3,378 to €24,576
- Financial charges +€5,463
up €5,463 (+196.7%), from €2,777 to €8,240
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.
Cash bridge derived
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 | €215,265 | €459,676 | +€244,411 | +113.5% |
| Fixed assets | 21/28 | €114,655 | €161,592 | +€46,937 | +40.9% |
| Tangible fixed assets | 22/27 | €114,450 | €161,387 | +€46,937 | +41.0% |
| Plant, machinery and equipment | 23 | €5,037 | €9,032 | +€3,994 | +79.3% |
| Furniture and vehicles | 24 | €67,198 | €106,909 | +€39,711 | +59.1% |
| Other tangible fixed assets | 26 | €42,215 | €45,446 | +€3,232 | +7.7% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €100,610 | €298,084 | +€197,474 | +196.3% |
| Stocks and contracts in progress | 3 | €4,829 | €15,453 | +€10,624 | +220.0% |
| Stocks | 30/36 | €4,829 | €15,453 | +€10,624 | +220.0% |
| Amounts receivable within one year | 40/41 | €13,777 | €1,569 | -€12,208 | -88.6% |
| Trade receivables | 40 | €13,777 | €1,569 | -€12,208 | -88.6% |
| Cash at bank and in hand | 54/58 | €82,005 | €278,808 | +€196,803 | +240.0% |
| Deferred charges and accrued income | 490/1 | - | €2,254 | +€2,254 | |
| Total equity and liabilities | 10/49 | €215,265 | €459,676 | +€244,411 | +113.5% |
| Equity | 10/15 | €47,976 | €237,594 | +€189,619 | +395.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,976 | €207,594 | +€189,619 | +1054.9% |
| Amounts payable | 17/49 | €167,290 | €222,082 | +€54,792 | +32.8% |
| Amounts payable after more than one year | 17 | €91,559 | €113,524 | +€21,965 | +24.0% |
| Financial debts | 170/4 | €91,559 | €113,524 | +€21,965 | +24.0% |
| Amounts payable within one year | 42/48 | €73,931 | €106,758 | +€32,827 | +44.4% |
| Current portion of amounts payable after more than one year | 42 | €8,441 | €26,319 | +€17,878 | +211.8% |
| Trade debts | 44 | €28,314 | €38,787 | +€10,473 | +37.0% |
| Suppliers | 440/4 | €28,314 | €38,787 | +€10,473 | +37.0% |
| Taxes, remuneration and social security | 45 | €17,019 | €37,475 | +€20,457 | +120.2% |
| Taxes | 450/3 | €15,292 | €26,438 | +€11,146 | +72.9% |
| Remuneration and social security | 454/9 | €1,727 | €11,038 | +€9,311 | +539.1% |
| Other amounts payable | 47/48 | €20,157 | €4,176 | -€15,981 | -79.3% |
| Accrued charges and deferred income | 492/3 | €1,800 | €1,800 | = | 0.0% |
| Non-recurring operating income | 76A | - | €801 | +€801 | |
| Remuneration, social security and pensions | 62 | €3,116 | €71,149 | +€68,033 | +2183.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,378 | €24,576 | +€21,199 | +627.6% |
| Other operating charges | 640/8 | - | €1,542 | +€1,542 | |
| Gross operating margin | 9900 | €29,186 | €352,751 | +€323,565 | +1108.6% |
| Operating profit (loss) | 9901 | €22,692 | €255,484 | +€232,792 | +1025.9% |
| Financial income | 75/76B | €161 | €5 | -€156 | -96.9% |
| Recurring financial income | 75 | €161 | €5 | -€156 | -96.9% |
| Financial charges | 65/66B | €2,777 | €8,240 | +€5,463 | +196.7% |
| Recurring financial charges | 65 | €2,777 | €8,240 | +€5,463 | +196.7% |
| Profit (loss) for the period before taxes | 9903 | €20,076 | €247,249 | +€227,173 | +1131.6% |
| Income taxes | 67/77 | €2,100 | €57,630 | +€55,530 | +2644.3% |
| Profit (loss) for the period | 9904 | €17,976 | €189,619 | +€171,643 | +954.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,976 | €189,619 | +€171,643 | +954.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 September 2026 via checked.be.