Désirée Oostende: 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
Désirée Oostende
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€106,459
2024 · -€146,979+€40,520
Equity
-€98,495
2024 · €7,964-€106,459
Cash
€1,973
2024 · €12,745-€10,771
Balance sheet total
€2.1m
2024 · €2.2m-€100,503
Largest movements
Assets
- Tangible fixed assets -€130,230
down €130,230 (-6.0%), from €2.2m to €2.0m
of which Land and buildings: -€74,182
- Receivables within one year +€40,499
up €40,499 (+11,964%), from €339 to €40,838
Equity and liabilities
- Profit (loss) carried forward -€106,459
down €106,459 (-17.3%), from -€617,036 to -€723,495
Income statement
- Gross operating margin -€70,332
down €70,332 (-42.2%), from €166,556 to €96,223
- Staff costs -€62,923
down €62,923, from €59,367 to -€3,555
- Financial charges -€46,335
down €46,335 (-40.6%), from €114,262 to €67,926
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
-€146,979
Gross operating margin
-€70,332
Staff costs
+€62,923
Depreciation
-€0
Other operating charges
+€1,409
Financial income
+€185
Financial charges
+€46,335
Result 2025
-€106,459
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
-€11,063
Investment
+€0
Financing
+€291
Cash 2024
€12,745
From operations (derived)
-€11,063
Net result for the year
-€106,459
Depreciation
+€130,230
Receivables within one year
-€40,499
Trade debts
+€4,278
Tax, wage and social debts
-€7,303
Other debts
+€7,003
Accrued charges and deferred income
+€1,687
Investment (derived)
+€0
Investment in fixed assets (net)
+€0
Financing
+€291
Debts after one year
+€291
Cash 2025
€1,973
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,172,774 | €2,072,272 | -€100,503 | -4.6% |
| Fixed assets | 21/28 | €2,159,691 | €2,029,461 | -€130,230 | -6.0% |
| Tangible fixed assets | 22/27 | €2,159,129 | €2,028,899 | -€130,230 | -6.0% |
| Land and buildings | 22 | €1,833,236 | €1,759,054 | -€74,182 | -4.0% |
| Plant, machinery and equipment | 23 | €248,658 | €228,038 | -€20,620 | -8.3% |
| Furniture and vehicles | 24 | €77,235 | €41,807 | -€35,428 | -45.9% |
| Financial fixed assets | 28 | €562 | €562 | = | 0.0% |
| Current assets | 29/58 | €13,083 | €42,811 | +€29,728 | +227% |
| Amounts receivable within one year | 40/41 | €339 | €40,838 | +€40,499 | +11,964% |
| Trade receivables | 40 | €339 | €40,838 | +€40,499 | +11,964% |
| Cash at bank and in hand | 54/58 | €12,745 | €1,973 | -€10,771 | -84.5% |
| Total equity and liabilities | 10/49 | €2,172,774 | €2,072,272 | -€100,503 | -4.6% |
| Equity | 10/15 | €7,964 | -€98,495 | -€106,459 | |
| Contributions | 10/11 | €625,000 | €625,000 | = | 0.0% |
| Capital | 10 | €625,000 | €625,000 | = | 0.0% |
| Issued capital | 100 | €625,000 | €625,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€617,036 | -€723,495 | -€106,459 | -17.3% |
| Amounts payable | 17/49 | €2,164,810 | €2,170,766 | +€5,956 | +0.3% |
| Amounts payable after more than one year | 17 | €2,055,473 | €2,055,765 | +€291 | 0.0% |
| Financial debts | 170/4 | €2,055,473 | €2,055,765 | +€291 | 0.0% |
| Amounts payable within one year | 42/48 | €108,699 | €112,677 | +€3,978 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €90,000 | €90,000 | = | 0.0% |
| Trade debts | 44 | €2,078 | €6,357 | +€4,278 | +206% |
| Suppliers | 440/4 | €2,078 | €6,357 | +€4,278 | +206% |
| Taxes, remuneration and social security | 45 | €11,446 | €4,143 | -€7,303 | -63.8% |
| Taxes | 450/3 | €5,859 | €4,143 | -€1,717 | -29.3% |
| Remuneration and social security | 454/9 | €5,586 | - | -€5,586 | |
| Other amounts payable | 47/48 | €5,175 | €12,178 | +€7,003 | +135% |
| Accrued charges and deferred income | 492/3 | €638 | €2,325 | +€1,687 | +264% |
| Non-recurring operating income | 76A | €119,796 | €23,640 | -€96,156 | -80.3% |
| Remuneration, social security and pensions | 62 | €59,367 | -€3,555 | -€62,923 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130,230 | €130,230 | +€0 | 0.0% |
| Other operating charges | 640/8 | €9,685 | €8,276 | -€1,409 | -14.6% |
| Gross operating margin | 9900 | €166,556 | €96,223 | -€70,332 | -42.2% |
| Operating profit (loss) | 9901 | -€32,727 | -€38,728 | -€6,001 | -18.3% |
| Financial income | 75/76B | €10 | €195 | +€185 | +1,900% |
| Recurring financial income | 75 | €10 | €195 | +€185 | +1,900% |
| Financial charges | 65/66B | €114,262 | €67,926 | -€46,335 | -40.6% |
| Recurring financial charges | 65 | €114,262 | €67,926 | -€46,335 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | -€146,979 | -€106,459 | +€40,520 | +27.6% |
| Profit (loss) for the period | 9904 | -€146,979 | -€106,459 | +€40,520 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€146,979 | -€106,459 | +€40,520 | +27.6% |
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 30 October 2026 via checked.be.