DA LEONCINO: 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
DA LEONCINO
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€90,624
2024 · €52,600+€38,024
Equity
€542,994
2024 · €452,371+€90,624
Cash
€19,763
2024 · €25,544-€5,781
Balance sheet total
€697,853
2024 · €574,750+€123,103
Largest movements
Assets
- Receivables within one year +€90,481
up €90,481 (+26.8%), from €337,023 to €427,504
of which Other amounts receivable: +€96,686
- Tangible fixed assets +€37,719
up €37,719 (+18.4%), from €204,660 to €242,379
of which Furniture and vehicles: +€56,895
Equity and liabilities
- Reserves +€90,624
up €90,624 (+24.4%), from €371,805 to €462,429
of which Distributable reserves: +€94,934
- Tax, wage and social debts +€29,510
up €29,510 (+198%), from €14,886 to €44,396
Income statement
- Gross operating margin +€46,504
up €46,504 (+35.6%), from €130,610 to €177,114
- Taxes +€13,970
up €13,970 (+67.2%), from €20,793 to €34,762
- Depreciation -€5,879
down €5,879 (-11.5%), from €51,040 to €45,161
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
€52,600
Gross operating margin
+€46,504
Depreciation
+€5,879
Other operating charges
-€657
Financial income
+€217
Financial charges
+€51
Taxes
-€13,970
Result 2025
€90,624
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
+€69,667
Investment
-€82,880
Financing
+€7,432
Cash 2024
€25,544
From operations (derived)
+€69,667
Net result for the year
+€90,624
Depreciation
+€45,161
Stocks and contracts
+€500
Receivables within one year
-€90,481
Deferred charges and accrued income
-€1,183
Provisions
-€1,077
Trade debts
-€569
Tax, wage and social debts
+€29,510
Other debts
-€2,817
Investment (derived)
-€82,880
Investment in fixed assets (net)
-€82,880
Financing
+€7,432
Debts after one year
+€5,796
Current portion of long-term debt
+€1,636
Cash 2025
€19,763
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €574,750 | €697,853 | +€123,103 | +21.4% |
| Fixed assets | 21/28 | €204,876 | €242,595 | +€37,719 | +18.4% |
| Tangible fixed assets | 22/27 | €204,660 | €242,379 | +€37,719 | +18.4% |
| Land and buildings | 22 | €108,205 | €120,700 | +€12,495 | +11.5% |
| Plant, machinery and equipment | 23 | €83,901 | €52,230 | -€31,671 | -37.7% |
| Furniture and vehicles | 24 | €12,554 | €69,449 | +€56,895 | +453% |
| Financial fixed assets | 28 | €216 | €216 | = | 0.0% |
| Current assets | 29/58 | €369,874 | €455,258 | +€85,384 | +23.1% |
| Stocks and contracts in progress | 3 | €6,800 | €6,300 | -€500 | -7.4% |
| Stocks | 30/36 | €6,800 | €6,300 | -€500 | -7.4% |
| Amounts receivable within one year | 40/41 | €337,023 | €427,504 | +€90,481 | +26.8% |
| Trade receivables | 40 | €17,719 | €11,514 | -€6,205 | -35.0% |
| Other amounts receivable | 41 | €319,304 | €415,990 | +€96,686 | +30.3% |
| Cash at bank and in hand | 54/58 | €25,544 | €19,763 | -€5,781 | -22.6% |
| Deferred charges and accrued income | 490/1 | €507 | €1,690 | +€1,183 | +233% |
| Total equity and liabilities | 10/49 | €574,750 | €697,853 | +€123,103 | +21.4% |
| Equity | 10/15 | €452,371 | €542,994 | +€90,624 | +20.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Revaluation surpluses | 12 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €371,805 | €462,429 | +€90,624 | +24.4% |
| Non-distributable reserves | 130/1 | €3,199 | €3,199 | = | 0.0% |
| Legal reserve | 130 | €3,199 | €3,199 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,007 | €9,697 | -€4,310 | -30.8% |
| Distributable reserves | 133 | €354,600 | €449,534 | +€94,934 | +26.8% |
| Provisions and deferred taxes | 16 | €3,644 | €2,566 | -€1,077 | -29.6% |
| Deferred taxes | 168 | €3,644 | €2,566 | -€1,077 | -29.6% |
| Amounts payable | 17/49 | €118,736 | €152,292 | +€33,556 | +28.3% |
| Amounts payable after more than one year | 17 | €35,225 | €41,021 | +€5,796 | +16.5% |
| Financial debts | 170/4 | €35,225 | €41,021 | +€5,796 | +16.5% |
| Amounts payable within one year | 42/48 | €83,511 | €111,271 | +€27,761 | +33.2% |
| Current portion of amounts payable after more than one year | 42 | €20,708 | €22,345 | +€1,636 | +7.9% |
| Trade debts | 44 | €45,100 | €44,531 | -€569 | -1.3% |
| Suppliers | 440/4 | €45,100 | €44,531 | -€569 | -1.3% |
| Taxes, remuneration and social security | 45 | €14,886 | €44,396 | +€29,510 | +198% |
| Taxes | 450/3 | €14,886 | €44,396 | +€29,510 | +198% |
| Other amounts payable | 47/48 | €2,817 | - | -€2,817 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,040 | €45,161 | -€5,879 | -11.5% |
| Other operating charges | 640/8 | €5,476 | €6,132 | +€657 | +12.0% |
| Gross operating margin | 9900 | €130,610 | €177,114 | +€46,504 | +35.6% |
| Operating profit (loss) | 9901 | €74,094 | €125,820 | +€51,726 | +69.8% |
| Financial income | 75/76B | €24 | €240 | +€217 | +918% |
| Recurring financial income | 75 | €24 | €240 | +€217 | +918% |
| Financial charges | 65/66B | €1,803 | €1,752 | -€51 | -2.8% |
| Recurring financial charges | 65 | €1,803 | €1,752 | -€51 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €72,315 | €124,309 | +€51,994 | +71.9% |
| Transfer from deferred taxes | 780 | €1,077 | €1,077 | = | 0.0% |
| Income taxes | 67/77 | €20,793 | €34,762 | +€13,970 | +67.2% |
| Profit (loss) for the period | 9904 | €52,600 | €90,624 | +€38,024 | +72.3% |
| Transfer from tax-exempt reserves | 789 | €4,310 | €4,310 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,910 | €94,934 | +€38,024 | +66.8% |
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 19 October 2026 via checked.be.