Cucina di Gio: 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.
What changed
Cucina di Gio
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€61,086
2024 · €125,827-€64,741
Equity
€105,183
2024 · €104,097+€1,086
Cash
€56,188
2024 · €11,575+€44,613
Balance sheet total
€699,068
2024 · €738,860-€39,792
Largest movements
Assets
- Receivables within one year -€105,496
down €105,496 (-75.2%), from €140,291 to €34,794
of which Other amounts receivable: -€99,732
- Cash +€44,613
up €44,613 (+385%), from €11,575 to €56,188
mainly Receivables within one year (+€105,496) and Net result for the year (+€61,086)
- Stocks and contracts +€27,136
up €27,136 (+7.4%), from €364,924 to €392,060
Equity and liabilities
- Other debts -€77,878
down €77,878 (-62.0%), from €125,537 to €47,658
- Trade debts +€44,005
up €44,005 (+10.1%), from €436,969 to €480,975
Income statement
- Staff costs +€53,788
up €53,788 (+70.3%), from €76,501 to €130,289
- Financial charges +€5,782
up €5,782 (+71.2%), from €8,121 to €13,903
- Gross operating margin -€3,480
down €3,480 (-1.6%), from €221,550 to €218,071
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.
Result 2024
€125,827
Gross operating margin
-€3,480
Staff costs
-€53,788
Depreciation
-€727
Other operating charges
-€1,769
Financial income
+€80
Financial charges
-€5,782
Taxes
+€724
Result 2025
€61,086
raises the resultlowers the result
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.
From operations
+€108,812
Investment
-€4,259
Financing
-€59,941
Cash 2024
€11,575
From operations (derived)
+€108,812
Net result for the year
+€61,086
Depreciation
+€7,868
Stocks and contracts
-€27,136
Receivables within one year
+€105,496
Deferred charges and accrued income
+€2,435
Trade debts
+€44,005
Tax, wage and social debts
-€3,712
Other debts
-€77,878
Accrued charges and deferred income
-€3,353
Investment (derived)
-€4,259
Investment in fixed assets (net)
-€4,259
Financing
-€59,941
Debts after one year
-€3,856
Current portion of long-term debt
+€1,751
Short-term financial debts
+€2,165
Contributions, distributions and other
-€60,000
Cash 2025
€56,188
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €738,860 | €699,068 | -€39,792 | -5.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €16,204 | €12,595 | -€3,609 | -22.3% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €16,203 | €12,594 | -€3,609 | -22.3% |
| Plant, machinery and equipment | 23 | €10,889 | €8,178 | -€2,712 | -24.9% |
| Furniture and vehicles | 24 | €0 | €1,141 | +€1,141 | |
| Leasing and similar rights | 25 | €4,346 | €2,791 | -€1,555 | -35.8% |
| Other tangible fixed assets | 26 | €968 | €484 | -€484 | -50.0% |
| Current assets | 29/58 | €722,657 | €686,473 | -€36,183 | -5.0% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €364,924 | €392,060 | +€27,136 | +7.4% |
| Stocks | 30/36 | €364,924 | €392,060 | +€27,136 | +7.4% |
| Amounts receivable within one year | 40/41 | €140,291 | €34,794 | -€105,496 | -75.2% |
| Trade receivables | 40 | €6,572 | €808 | -€5,764 | -87.7% |
| Other amounts receivable | 41 | €133,718 | €33,986 | -€99,732 | -74.6% |
| Cash at bank and in hand | 54/58 | €11,575 | €56,188 | +€44,613 | +385% |
| Deferred charges and accrued income | 490/1 | €5,866 | €3,431 | -€2,435 | -41.5% |
| Total equity and liabilities | 10/49 | €738,860 | €699,068 | -€39,792 | -5.4% |
| Equity | 10/15 | €104,097 | €105,183 | +€1,086 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,497 | €86,583 | +€1,086 | +1.3% |
| Distributable reserves | 133 | €85,497 | €86,583 | +€1,086 | +1.3% |
| Amounts payable | 17/49 | €634,763 | €593,885 | -€40,878 | -6.4% |
| Amounts payable after more than one year | 17 | €3,856 | - | -€3,856 | |
| Financial debts | 170/4 | €3,856 | - | -€3,856 | |
| Amounts payable within one year | 42/48 | €627,554 | €593,885 | -€33,669 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | - | €1,751 | +€1,751 | |
| Financial debts | 43 | €9,862 | €12,027 | +€2,165 | +21.9% |
| Credit institutions | 430/8 | €9,862 | €12,027 | +€2,165 | +21.9% |
| Trade debts | 44 | €436,969 | €480,975 | +€44,005 | +10.1% |
| Suppliers | 440/4 | €436,969 | €480,975 | +€44,005 | +10.1% |
| Taxes, remuneration and social security | 45 | €55,186 | €51,474 | -€3,712 | -6.7% |
| Taxes | 450/3 | €28,830 | €7,412 | -€21,418 | -74.3% |
| Remuneration and social security | 454/9 | €26,356 | €44,062 | +€17,706 | +67.2% |
| Other amounts payable | 47/48 | €125,537 | €47,658 | -€77,878 | -62.0% |
| Accrued charges and deferred income | 492/3 | €3,353 | - | -€3,353 | |
| Remuneration, social security and pensions | 62 | €76,501 | €130,289 | +€53,788 | +70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,141 | €7,868 | +€727 | +10.2% |
| Other operating charges | 640/8 | €2,498 | €4,267 | +€1,769 | +70.8% |
| Gross operating margin | 9900 | €221,550 | €218,071 | -€3,480 | -1.6% |
| Operating profit (loss) | 9901 | €135,410 | €75,647 | -€59,763 | -44.1% |
| Financial income | 75/76B | €0 | €80 | +€80 | +23,429% |
| Recurring financial income | 75 | €0 | €80 | +€80 | +23,429% |
| Financial charges | 65/66B | €8,121 | €13,903 | +€5,782 | +71.2% |
| Recurring financial charges | 65 | €8,121 | €13,903 | +€5,782 | +71.2% |
| Profit (loss) for the period before taxes | 9903 | €127,289 | €61,824 | -€65,465 | -51.4% |
| Income taxes | 67/77 | €1,462 | €738 | -€724 | -49.5% |
| Profit (loss) for the period | 9904 | €125,827 | €61,086 | -€64,741 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €125,827 | €61,086 | -€64,741 | -51.5% |
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 1 November 2026 via checked.be.