Désiré: what changed
What changed
Désiré
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€8,975
2024 · €19,320-€28,295
Equity
€68,794
2024 · €77,769-€8,975
Cash
€29,578
2024 · €34,959-€5,381
Balance sheet total
€107,639
2024 · €121,401-€13,762
Largest movements
Assets
- Tangible fixed assets -€6,442
down €6,442 (-8.6%), from €75,322 to €68,880
of which Land and buildings: -€3,860
- Cash -€5,381
down €5,381 (-15.4%), from €34,959 to €29,578
mainly Net result for the year (-€8,975) and Investment in fixed assets (net) (-€7,184)
- Receivables within one year -€1,716
down €1,716 (-83.8%), from €2,047 to €331
of which Other amounts receivable: -€1,091
Equity and liabilities
- Profit (loss) carried forward -€8,975
down €8,975 (-12.9%), from €69,561 to €60,587
- Debts after one year -€6,536
down €6,536 (-56.9%), from €11,479 to €4,943
Income statement
- Gross operating margin -€45,291
down €45,291 (-55.8%), from €81,184 to €35,893
- Staff costs -€15,030
down €15,030 (-36.2%), from €41,525 to €26,495
- Taxes -€2,845
down €2,845 (-98.1%), from €2,901 to €56
- Depreciation +€1,491
up €1,491 (+12.3%), from €12,135 to €13,626
- Financial charges -€825
down €825 (-25.0%), from €3,299 to €2,474
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€19,320
Gross operating margin
-€45,291
Staff costs
+€15,030
Depreciation
-€1,491
Other operating charges
-€343
Financial income
+€130
Financial charges
+€825
Taxes
+€2,845
Result 2025
-€8,975
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€8,276
Investment
-€7,184
Financing
-€6,473
Cash 2024
€34,959
From operations (derived)
+€8,276
Net result for the year
-€8,975
Depreciation
+€13,626
Stocks and contracts
-€625
Receivables within one year
+€1,716
Deferred charges and accrued income
+€848
Trade debts
+€300
Tax, wage and social debts
+€927
Other debts
+€351
Accrued charges and deferred income
+€108
Investment (derived)
-€7,184
Investment in fixed assets (net)
-€7,184
Financing
-€6,473
Debts after one year
-€6,536
Current portion of long-term debt
+€63
Cash 2025
€29,578
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,401 | €107,639 | -€13,762 | -11.3% |
| Fixed assets | 21/28 | €75,322 | €68,880 | -€6,442 | -8.6% |
| Tangible fixed assets | 22/27 | €75,322 | €68,880 | -€6,442 | -8.6% |
| Land and buildings | 22 | €43,612 | €39,753 | -€3,860 | -8.9% |
| Plant, machinery and equipment | 23 | €4,115 | €2,404 | -€1,712 | -41.6% |
| Furniture and vehicles | 24 | €17,594 | €16,724 | -€870 | -4.9% |
| Other tangible fixed assets | 26 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €46,079 | €38,759 | -€7,320 | -15.9% |
| Stocks and contracts in progress | 3 | €7,594 | €8,218 | +€625 | +8.2% |
| Stocks | 30/36 | €7,594 | €8,218 | +€625 | +8.2% |
| Amounts receivable within one year | 40/41 | €2,047 | €331 | -€1,716 | -83.8% |
| Trade receivables | 40 | €875 | €251 | -€624 | -71.3% |
| Other amounts receivable | 41 | €1,172 | €80 | -€1,091 | -93.2% |
| Cash at bank and in hand | 54/58 | €34,959 | €29,578 | -€5,381 | -15.4% |
| Deferred charges and accrued income | 490/1 | €1,479 | €631 | -€848 | -57.3% |
| Total equity and liabilities | 10/49 | €121,401 | €107,639 | -€13,762 | -11.3% |
| Equity | 10/15 | €77,769 | €68,794 | -€8,975 | -11.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,007 | €2,007 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €147 | €147 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,561 | €60,587 | -€8,975 | -12.9% |
| Amounts payable | 17/49 | €43,632 | €38,845 | -€4,787 | -11.0% |
| Amounts payable after more than one year | 17 | €11,479 | €4,943 | -€6,536 | -56.9% |
| Financial debts | 170/4 | €11,479 | €4,943 | -€6,536 | -56.9% |
| Amounts payable within one year | 42/48 | €31,867 | €33,508 | +€1,641 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €6,473 | €6,536 | +€63 | +1.0% |
| Trade debts | 44 | €3,908 | €4,208 | +€300 | +7.7% |
| Suppliers | 440/4 | €3,908 | €4,208 | +€300 | +7.7% |
| Taxes, remuneration and social security | 45 | €9,176 | €10,102 | +€927 | +10.1% |
| Taxes | 450/3 | €6,787 | €7,754 | +€967 | +14.2% |
| Remuneration and social security | 454/9 | €2,389 | €2,348 | -€41 | -1.7% |
| Other amounts payable | 47/48 | €12,310 | €12,661 | +€351 | +2.9% |
| Accrued charges and deferred income | 492/3 | €286 | €394 | +€108 | +37.8% |
| Remuneration, social security and pensions | 62 | €41,525 | €26,495 | -€15,030 | -36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,135 | €13,626 | +€1,491 | +12.3% |
| Other operating charges | 640/8 | €2,138 | €2,481 | +€343 | +16.0% |
| Gross operating margin | 9900 | €81,184 | €35,893 | -€45,291 | -55.8% |
| Operating profit (loss) | 9901 | €25,386 | -€6,709 | -€32,095 | |
| Financial income | 75/76B | €134 | €264 | +€130 | +97.5% |
| Recurring financial income | 75 | €134 | €264 | +€130 | +97.5% |
| Financial charges | 65/66B | €3,299 | €2,474 | -€825 | -25.0% |
| Recurring financial charges | 65 | €3,299 | €2,474 | -€825 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €22,221 | -€8,919 | -€31,140 | |
| Income taxes | 67/77 | €2,901 | €56 | -€2,845 | -98.1% |
| Profit (loss) for the period | 9904 | €19,320 | -€8,975 | -€28,295 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,320 | -€8,975 | -€28,295 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.