New Year holidays in Hungary
Rule of thumb for dinner on Dec 31 is: either a restaurant is open all night (and is closed for NY program well before it starts), or it doesn't work at all. Therefore, you're very unlikely to find a dinner even for 7pm or 8pm without buying an overnight program.
For Christmas and New Year days, there're food stalls set up at Vörösmarty tér offering pancakes, sausages, vegetables and hot wine.
Most restaurants/clubs at Liszt Ferenc tér have some programs for New Year night (NY06/07).
Besides, the following restaurants have an overnight program (NY06/07):
The following restaurants are closed: Malomto-Dec 31..Jan 1 (NY06/07).