DEDUORVA: 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
DEDUORVA
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€6,920
2024 · -€30,667+€37,587
Equity
€351,252
2024 · €344,333+€6,920
Cash
€58,389
2024 · €49,529+€8,860
Balance sheet total
€1.4m
2024 · €1.7m-€257,810
Largest movements
Assets
- Tangible fixed assets -€190,019
down €190,019 (-16.3%), from €1.2m to €974,703
of which Plant, machinery and equipment: -€126,467
- Receivables within one year -€52,247
down €52,247 (-14.8%), from €352,307 to €300,060
of which Trade receivables: -€141,302
- Deferred charges and accrued income -€35,663
down €35,663 (-31.8%), from €112,279 to €76,616
Equity and liabilities
- Debts after one year -€160,714
down €160,714 (-21.1%), from €763,393 to €602,679
- Trade debts -€62,713
down €62,713 (-21.6%), from €289,961 to €227,248
- Tax, wage and social debts -€42,304
down €42,304 (-43.3%), from €97,803 to €55,500
of which Taxes: -€41,182
Income statement
- Turnover -€1.5m
down €1.5m (-32.4%), from €4.6m to €3.1m
- Services and other goods -€814,515
down €814,515 (-32.4%), from €2.5m to €1.7m
- Goods and materials -€390,812
down €390,812 (-31.2%), from €1.3m to €861,131
of which Purchases: -€397,038
- Staff costs -€327,753
down €327,753 (-41.1%), from €797,561 to €469,809
- Other operating income -€181,990
down €181,990 (-53.6%), from €339,566 to €157,576
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
-€30,667
Turnover
-€1.5m
Other operating income
-€181,990
Goods and materials
+€390,812
Services and other goods
+€814,515
Staff costs
+€327,753
Depreciation
+€148,113
Other operating charges
+€5,283
Financial income
-€74
Financial charges
+€25,237
Taxes
+€11,945
Result 2025
€6,920
Cash bridge derived
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
+€207,146
Investment
-€24,179
Financing
-€174,107
Cash 2024
€49,529
From operations (derived)
+€207,146
Net result for the year
+€6,920
Depreciation
+€214,197
Stocks and contracts
-€11,258
Receivables within one year
+€52,247
Deferred charges and accrued income
+€35,663
Trade debts
-€62,713
Tax, wage and social debts
-€42,304
Other debts
+€2,492
Accrued charges and deferred income
+€11,903
Investment (derived)
-€24,179
Investment in fixed assets (net)
-€24,179
Financing
-€174,107
Debts after one year
-€160,714
Current portion of long-term debt
-€13,393
Cash 2025
€58,389
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,696,320 | €1,438,510 | -€257,810 | -15.2% |
| Fixed assets | 21/28 | €1,164,721 | €974,703 | -€190,019 | -16.3% |
| Tangible fixed assets | 22/27 | €1,164,721 | €974,703 | -€190,019 | -16.3% |
| Land and buildings | 22 | €382,886 | €313,100 | -€69,786 | -18.2% |
| Plant, machinery and equipment | 23 | €742,551 | €616,084 | -€126,467 | -17.0% |
| Furniture and vehicles | 24 | €39,284 | €45,519 | +€6,234 | +15.9% |
| Current assets | 29/58 | €531,599 | €463,807 | -€67,791 | -12.8% |
| Stocks and contracts in progress | 3 | €17,483 | €28,742 | +€11,258 | +64.4% |
| Stocks | 30/36 | €17,483 | €28,742 | +€11,258 | +64.4% |
| Goods purchased for resale | 34 | €17,483 | €28,742 | +€11,258 | +64.4% |
| Amounts receivable within one year | 40/41 | €352,307 | €300,060 | -€52,247 | -14.8% |
| Trade receivables | 40 | €331,400 | €190,097 | -€141,302 | -42.6% |
| Other amounts receivable | 41 | €20,907 | €109,963 | +€89,056 | +426.0% |
| Cash at bank and in hand | 54/58 | €49,529 | €58,389 | +€8,860 | +17.9% |
| Deferred charges and accrued income | 490/1 | €112,279 | €76,616 | -€35,663 | -31.8% |
| Total equity and liabilities | 10/49 | €1,696,320 | €1,438,510 | -€257,810 | -15.2% |
| Equity | 10/15 | €344,333 | €351,252 | +€6,920 | +2.0% |
| Contributions | 10/11 | €375,000 | €375,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,667 | -€23,748 | +€6,920 | +22.6% |
| Amounts payable | 17/49 | €1,351,987 | €1,087,258 | -€264,730 | -19.6% |
| Amounts payable after more than one year | 17 | €763,393 | €602,679 | -€160,714 | -21.1% |
| Financial debts | 170/4 | €763,393 | €602,679 | -€160,714 | -21.1% |
| Credit institutions | 173 | €763,393 | €602,679 | -€160,714 | -21.1% |
| Amounts payable within one year | 42/48 | €561,872 | €445,954 | -€115,918 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €174,107 | €160,714 | -€13,393 | -7.7% |
| Trade debts | 44 | €289,961 | €227,248 | -€62,713 | -21.6% |
| Suppliers | 440/4 | €289,961 | €227,248 | -€62,713 | -21.6% |
| Taxes, remuneration and social security | 45 | €97,803 | €55,500 | -€42,304 | -43.3% |
| Taxes | 450/3 | €64,113 | €22,931 | -€41,182 | -64.2% |
| Remuneration and social security | 454/9 | €33,690 | €32,569 | -€1,121 | -3.3% |
| Other amounts payable | 47/48 | - | €2,492 | +€2,492 | |
| Accrued charges and deferred income | 492/3 | €26,723 | €38,625 | +€11,903 | +44.5% |
| Operating income | 70/76A | €4,983,934 | €3,297,936 | -€1.7m | -33.8% |
| Turnover | 70 | €4,644,368 | €3,140,360 | -€1.5m | -32.4% |
| Other operating income | 74 | €339,566 | €157,576 | -€181,990 | -53.6% |
| Operating charges | 60/66A | €4,941,711 | €3,255,235 | -€1.7m | -34.1% |
| Goods for resale, raw materials and consumables | 60 | €1,251,944 | €861,131 | -€390,812 | -31.2% |
| Purchases | 600/8 | €1,269,427 | €872,390 | -€397,038 | -31.3% |
| Change in stocks: decrease (increase) | 609 | -€17,483 | -€11,258 | +€6,225 | +35.6% |
| Services and other goods | 61 | €2,513,817 | €1,699,302 | -€814,515 | -32.4% |
| Remuneration, social security and pensions | 62 | €797,561 | €469,809 | -€327,753 | -41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €362,310 | €214,197 | -€148,113 | -40.9% |
| Other operating charges | 640/8 | €16,078 | €10,795 | -€5,283 | -32.9% |
| Operating profit (loss) | 9901 | €42,223 | €42,702 | +€479 | +1.1% |
| Financial income | 75/76B | €79 | €5 | -€74 | -94.0% |
| Recurring financial income | 75 | €79 | €5 | -€74 | -94.0% |
| Other financial income | 752/9 | €79 | €5 | -€74 | -94.0% |
| Financial charges | 65/66B | €55,969 | €30,732 | -€25,237 | -45.1% |
| Recurring financial charges | 65 | €55,969 | €30,732 | -€25,237 | -45.1% |
| Debt charges | 650 | €52,022 | €28,366 | -€23,656 | -45.5% |
| Other financial charges | 652/9 | €3,947 | €2,366 | -€1,581 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,667 | €11,974 | +€25,641 | |
| Income taxes | 67/77 | €17,000 | €5,055 | -€11,945 | -70.3% |
| Taxes | 670/3 | €17,000 | €5,400 | -€11,600 | -68.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €345 | +€345 | |
| Profit (loss) for the period | 9904 | -€30,667 | €6,920 | +€37,587 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,667 | €6,920 | +€37,587 |
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 11 October 2026 via checked.be.