D.N.H.: 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
D.N.H.
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€21,316
2024 · €6,201-€27,517
Equity
€222,984
2024 · €244,300-€21,316
Cash
€45,548
2024 · €49,803-€4,255
Balance sheet total
€647,249
2024 · €717,060-€69,811
Largest movements
Assets
- Tangible fixed assets -€56,591
down €56,591 (-10.3%), from €548,148 to €491,557
of which Plant, machinery and equipment: -€41,378
- Stocks and contracts -€9,519
down €9,519 (-42.0%), from €22,675 to €13,157
Equity and liabilities
- Debts after one year -€33,030
down €33,030 (-9.1%), from €363,921 to €330,892
of which Financial debts: -€21,030
- Profit (loss) carried forward -€19,178
no longer reported in 2025 (was €19,178)
Income statement
- Gross operating margin -€35,540
down €35,540 (-14.6%), from €243,589 to €208,049
- Depreciation -€4,284
down €4,284 (-4.8%), from €90,077 to €85,793
- Taxes -€2,578
down €2,578 (-91.6%), from €2,815 to €237
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
€6,201
Gross operating margin
-€35,540
Staff costs
+€592
Depreciation
+€4,284
Other operating charges
+€310
Financial income
-€2
Financial charges
+€261
Taxes
+€2,578
Result 2025
-€21,316
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
+€62,732
Investment
-€29,202
Financing
-€37,784
Cash 2024
€49,803
From operations (derived)
+€62,732
Net result for the year
-€21,316
Depreciation
+€85,793
Stocks and contracts
+€9,519
Receivables within one year
-€3,488
Deferred charges and accrued income
+€2,934
Trade debts
-€3,529
Tax, wage and social debts
-€6,934
Advances received
-€300
Accrued charges and deferred income
+€53
Investment (derived)
-€29,202
Investment in fixed assets (net)
-€29,202
Financing
-€37,784
Debts after one year
-€33,030
Current portion of long-term debt
-€4,754
Cash 2025
€45,548
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €717,060 | €647,249 | -€69,811 | -9.7% |
| Fixed assets | 21/28 | €548,148 | €491,557 | -€56,591 | -10.3% |
| Tangible fixed assets | 22/27 | €548,148 | €491,557 | -€56,591 | -10.3% |
| Land and buildings | 22 | €428,534 | €418,331 | -€10,203 | -2.4% |
| Plant, machinery and equipment | 23 | €108,715 | €67,338 | -€41,378 | -38.1% |
| Furniture and vehicles | 24 | €10,899 | €5,889 | -€5,010 | -46.0% |
| Current assets | 29/58 | €168,912 | €155,692 | -€13,220 | -7.8% |
| Stocks and contracts in progress | 3 | €22,675 | €13,157 | -€9,519 | -42.0% |
| Stocks | 30/36 | €22,675 | €13,157 | -€9,519 | -42.0% |
| Amounts receivable within one year | 40/41 | €16,025 | €19,513 | +€3,488 | +21.8% |
| Trade receivables | 40 | €13,771 | €18,762 | +€4,992 | +36.2% |
| Other amounts receivable | 41 | €2,254 | €750 | -€1,504 | -66.7% |
| Cash at bank and in hand | 54/58 | €49,803 | €45,548 | -€4,255 | -8.5% |
| Deferred charges and accrued income | 490/1 | €80,408 | €77,474 | -€2,934 | -3.6% |
| Total equity and liabilities | 10/49 | €717,060 | €647,249 | -€69,811 | -9.7% |
| Equity | 10/15 | €244,300 | €222,984 | -€21,316 | -8.7% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €204,671 | €202,533 | -€2,138 | -1.0% |
| Distributable reserves | 133 | €204,671 | €202,533 | -€2,138 | -1.0% |
| Profit (loss) carried forward | 14 | €19,178 | - | -€19,178 | |
| Amounts payable | 17/49 | €472,760 | €424,265 | -€48,495 | -10.3% |
| Amounts payable after more than one year | 17 | €363,921 | €330,892 | -€33,030 | -9.1% |
| Financial debts | 170/4 | €239,984 | €218,954 | -€21,030 | -8.8% |
| Other amounts payable | 178/9 | €123,937 | €111,938 | -€12,000 | -9.7% |
| Amounts payable within one year | 42/48 | €108,652 | €93,134 | -€15,518 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €25,784 | €21,030 | -€4,754 | -18.4% |
| Trade debts | 44 | €55,969 | €52,439 | -€3,529 | -6.3% |
| Suppliers | 440/4 | €55,969 | €52,439 | -€3,529 | -6.3% |
| Advances received on contracts in progress | 46 | €300 | - | -€300 | |
| Taxes, remuneration and social security | 45 | €21,599 | €14,665 | -€6,934 | -32.1% |
| Taxes | 450/3 | €6,686 | €1,848 | -€4,839 | -72.4% |
| Remuneration and social security | 454/9 | €14,913 | €12,817 | -€2,096 | -14.1% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €186 | €239 | +€53 | +28.5% |
| Non-recurring operating income | 76A | €6,500 | €3,595 | -€2,905 | -44.7% |
| Remuneration, social security and pensions | 62 | €115,928 | €115,337 | -€592 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,077 | €85,793 | -€4,284 | -4.8% |
| Other operating charges | 640/8 | €7,888 | €7,578 | -€310 | -3.9% |
| Gross operating margin | 9900 | €243,589 | €208,049 | -€35,540 | -14.6% |
| Operating profit (loss) | 9901 | €29,695 | -€659 | -€30,354 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €20,682 | €20,421 | -€261 | -1.3% |
| Recurring financial charges | 65 | €20,682 | €20,421 | -€261 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €9,015 | -€21,080 | -€30,095 | |
| Income taxes | 67/77 | €2,815 | €237 | -€2,578 | -91.6% |
| Profit (loss) for the period | 9904 | €6,201 | -€21,316 | -€27,517 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,201 | -€21,316 | -€27,517 |
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.