d'URVILLE: 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'URVILLE
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€9,947
2024 · -€6,464+€16,411
Equity
€131,016
2024 · €121,069+€9,947
Cash
€28,682
2024 · €22,391+€6,291
Balance sheet total
€618,269
2024 · €641,902-€23,633
Largest movements
Assets
- Tangible fixed assets -€32,444
down €32,444 (-5.3%), from €610,016 to €577,571
of which Plant, machinery and equipment: -€16,721
Equity and liabilities
- Debts after one year -€29,233
down €29,233 (-7.1%), from €410,360 to €381,127
- Profit (loss) carried forward +€9,947
up €9,947 (+12.6%), from €78,735 to €88,682
Income statement
- Gross operating margin +€15,542
up €15,542 (+18.9%), from €82,230 to €97,772
- Staff costs -€1,305
down €1,305 (-7.0%), from €18,530 to €17,225
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
-€6,464
Gross operating margin
+€15,542
Staff costs
+€1,305
Depreciation
-€340
Other operating charges
-€292
Financial income
+€207
Financial charges
+€210
Taxes
-€220
Result 2025
€9,947
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
+€54,501
Investment
-€20,046
Financing
-€28,163
Cash 2024
€22,391
From operations (derived)
+€54,501
Net result for the year
+€9,947
Depreciation
+€52,491
Stocks and contracts
+€19
Receivables within one year
-€3,543
Deferred charges and accrued income
+€1,003
Trade debts
-€5,511
Tax, wage and social debts
-€253
Other debts
+€346
Investment (derived)
-€20,046
Investment in fixed assets (net)
-€20,046
Financing
-€28,163
Debts after one year
-€29,233
Current portion of long-term debt
+€1,070
Cash 2025
€28,682
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €641,902 | €618,269 | -€23,633 | -3.7% |
| Fixed assets | 21/28 | €610,016 | €577,571 | -€32,444 | -5.3% |
| Tangible fixed assets | 22/27 | €610,016 | €577,571 | -€32,444 | -5.3% |
| Land and buildings | 22 | €476,986 | €462,724 | -€14,261 | -3.0% |
| Plant, machinery and equipment | 23 | €129,847 | €113,126 | -€16,721 | -12.9% |
| Furniture and vehicles | 24 | €3,182 | €1,721 | -€1,462 | -45.9% |
| Current assets | 29/58 | €31,886 | €40,698 | +€8,811 | +27.6% |
| Stocks and contracts in progress | 3 | €7,554 | €7,535 | -€19 | -0.3% |
| Stocks | 30/36 | €7,554 | €7,535 | -€19 | -0.3% |
| Amounts receivable within one year | 40/41 | €312 | €3,855 | +€3,543 | +1,134% |
| Trade receivables | 40 | - | €3,333 | +€3,333 | |
| Other amounts receivable | 41 | €312 | €522 | +€210 | +67.1% |
| Cash at bank and in hand | 54/58 | €22,391 | €28,682 | +€6,291 | +28.1% |
| Deferred charges and accrued income | 490/1 | €1,629 | €625 | -€1,003 | -61.6% |
| Total equity and liabilities | 10/49 | €641,902 | €618,269 | -€23,633 | -3.7% |
| Equity | 10/15 | €121,069 | €131,016 | +€9,947 | +8.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €17,334 | €17,334 | = | 0.0% |
| Distributable reserves | 133 | €17,334 | €17,334 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,735 | €88,682 | +€9,947 | +12.6% |
| Amounts payable | 17/49 | €520,833 | €487,253 | -€33,580 | -6.4% |
| Amounts payable after more than one year | 17 | €410,360 | €381,127 | -€29,233 | -7.1% |
| Financial debts | 170/4 | €410,360 | €381,127 | -€29,233 | -7.1% |
| Amounts payable within one year | 42/48 | €110,473 | €106,126 | -€4,348 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €43,867 | €44,936 | +€1,070 | +2.4% |
| Trade debts | 44 | €6,885 | €1,374 | -€5,511 | -80.0% |
| Suppliers | 440/4 | €6,885 | €1,374 | -€5,511 | -80.0% |
| Taxes, remuneration and social security | 45 | €4,763 | €4,510 | -€253 | -5.3% |
| Taxes | 450/3 | €2,899 | €2,199 | -€699 | -24.1% |
| Remuneration and social security | 454/9 | €1,864 | €2,311 | +€446 | +23.9% |
| Other amounts payable | 47/48 | €54,959 | €55,306 | +€346 | +0.6% |
| Remuneration, social security and pensions | 62 | €18,530 | €17,225 | -€1,305 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,151 | €52,491 | +€340 | +0.7% |
| Other operating charges | 640/8 | €3,565 | €3,858 | +€292 | +8.2% |
| Gross operating margin | 9900 | €82,230 | €97,772 | +€15,542 | +18.9% |
| Operating profit (loss) | 9901 | €7,984 | €24,198 | +€16,215 | +203% |
| Financial income | 75/76B | - | €207 | +€207 | |
| Recurring financial income | 75 | - | €207 | +€207 | |
| Financial charges | 65/66B | €14,447 | €14,238 | -€210 | -1.5% |
| Recurring financial charges | 65 | €14,447 | €14,238 | -€210 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,464 | €10,168 | +€16,632 | |
| Income taxes | 67/77 | - | €220 | +€220 | |
| Profit (loss) for the period | 9904 | -€6,464 | €9,947 | +€16,411 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,464 | €9,947 | +€16,411 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.