DESIREST: what changed
Two fiscal 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
DESIREST
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€35,987
2024 · €100,371-€64,384
Equity
€74,368
2024 · €203,884-€129,516
Cash
€451,284
2024 · €475,568-€24,284
Balance sheet total
€637,045
2024 · €741,823-€104,778
Largest movements
Assets
- Tangible fixed assets -€75,183
down €75,183 (-36.7%), from €204,762 to €129,579
of which Plant, machinery and equipment: -€70,602
- Cash -€24,284
down €24,284 (-5.1%), from €475,568 to €451,284
mainly Contributions, distributions and other (-€165,504) and Trade debts (-€46,213)
- Deferred charges and accrued income -€11,031
down €11,031 (-52.1%), from €21,187 to €10,156
Equity and liabilities
- Reserves -€129,516
down €129,516 (-100.0%), from €129,516 to €0
- Other debts +€65,449
up €65,449 (+65.2%), from €100,410 to €165,859
- Trade debts -€46,213
down €46,213 (-13.5%), from €341,125 to €294,913
- Tax, wage and social debts +€7,444
up €7,444 (+9.2%), from €81,273 to €88,717
of which Remuneration and social security: +€9,306
Income statement
- Turnover +€4.1m
new in 2025: €4.1m
- Services and other goods +€1.9m
new in 2025: €1.9m
- Goods and materials +€1.2m
new in 2025: €1.2m
of which Purchases: +€1.2m
- Gross operating margin -€1.1m
no longer reported in 2025 (was €1.1m)
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
€100,371
Turnover
+€4.1m
Other operating income
+€3,190
Goods and materials
-€1.2m
Services and other goods
-€1.9m
Staff costs
+€6,834
Depreciation
-€4,505
Other operating charges
-€1,504
Other operating items
-€1.1m
Financial income
+€635
Financial charges
+€1,779
Taxes
+€20,869
Result 2025
€35,987
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
+€178,520
Investment
-€36,273
Financing
-€166,531
Cash 2024
€475,568
From operations (derived)
+€178,520
Net result for the year
+€35,987
Depreciation
+€111,456
Stocks and contracts
-€5,774
Receivables within one year
+€55
Deferred charges and accrued income
+€11,031
Trade debts
-€46,213
Tax, wage and social debts
+€7,444
Other debts
+€65,449
Accrued charges and deferred income
-€915
Investment (derived)
-€36,273
Investment in fixed assets (net)
-€36,273
Financing
-€166,531
Current portion of long-term debt
-€1,027
Contributions, distributions and other
-€165,504
Cash 2025
€451,284
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €741,823 | €637,045 | -€104,778 | -14.1% |
| Fixed assets | 21/28 | €205,765 | €130,582 | -€75,183 | -36.5% |
| Tangible fixed assets | 22/27 | €204,762 | €129,579 | -€75,183 | -36.7% |
| Plant, machinery and equipment | 23 | €185,466 | €114,864 | -€70,602 | -38.1% |
| Furniture and vehicles | 24 | €3,447 | €1,728 | -€1,719 | -49.9% |
| Other tangible fixed assets | 26 | €15,849 | €12,987 | -€2,862 | -18.1% |
| Financial fixed assets | 28 | €1,003 | €1,003 | = | 0.0% |
| Other financial fixed assets | 284/8 | - | €1,003 | +€1,003 | |
| Shares | 284 | - | €595 | +€595 | |
| Amounts receivable and cash guarantees | 285/8 | - | €408 | +€408 | |
| Current assets | 29/58 | €536,058 | €506,463 | -€29,595 | -5.5% |
| Stocks and contracts in progress | 3 | €16,451 | €22,225 | +€5,774 | +35.1% |
| Stocks | 30/36 | €16,451 | €22,225 | +€5,774 | +35.1% |
| Goods purchased for resale | 34 | - | €22,225 | +€22,225 | |
| Amounts receivable within one year | 40/41 | €22,853 | €22,798 | -€55 | -0.2% |
| Trade receivables | 40 | €21,732 | €22,798 | +€1,066 | +4.9% |
| Other amounts receivable | 41 | €1,121 | €0 | -€1,121 | -100.0% |
| Cash at bank and in hand | 54/58 | €475,568 | €451,284 | -€24,284 | -5.1% |
| Deferred charges and accrued income | 490/1 | €21,187 | €10,156 | -€11,031 | -52.1% |
| Total equity and liabilities | 10/49 | €741,823 | €637,045 | -€104,778 | -14.1% |
| Equity | 10/15 | €203,884 | €74,368 | -€129,516 | -63.5% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €129,516 | €0 | -€129,516 | -100.0% |
| Distributable reserves | 133 | €129,516 | €0 | -€129,516 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €537,939 | €562,677 | +€24,738 | +4.6% |
| Amounts payable within one year | 42/48 | €534,758 | €560,411 | +€25,653 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €11,950 | €10,923 | -€1,027 | -8.6% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €341,125 | €294,913 | -€46,213 | -13.5% |
| Suppliers | 440/4 | €341,125 | €294,913 | -€46,213 | -13.5% |
| Taxes, remuneration and social security | 45 | €81,273 | €88,717 | +€7,444 | +9.2% |
| Taxes | 450/3 | €7,728 | €5,866 | -€1,862 | -24.1% |
| Remuneration and social security | 454/9 | €73,545 | €82,851 | +€9,306 | +12.7% |
| Other amounts payable | 47/48 | €100,410 | €165,859 | +€65,449 | +65.2% |
| Accrued charges and deferred income | 492/3 | €3,180 | €2,265 | -€915 | -28.8% |
| Operating income | 70/76A | - | €4,101,196 | +€4.1m | |
| Turnover | 70 | - | €4,098,007 | +€4.1m | |
| Other operating income | 74 | - | €3,190 | +€3,190 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | - | €4,032,405 | +€4.0m | |
| Goods for resale, raw materials and consumables | 60 | - | €1,176,967 | +€1.2m | |
| Purchases | 600/8 | - | €1,182,741 | +€1.2m | |
| Change in stocks: decrease (increase) | 609 | - | -€5,774 | -€5,774 | |
| Services and other goods | 61 | - | €1,881,311 | +€1.9m | |
| Remuneration, social security and pensions | 62 | €833,965 | €827,131 | -€6,834 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,951 | €111,456 | +€4,505 | +4.2% |
| Other operating charges | 640/8 | €34,035 | €35,540 | +€1,504 | +4.4% |
| Gross operating margin | 9900 | €1,131,410 | - | -€1.1m | |
| Operating profit (loss) | 9901 | €156,459 | €68,792 | -€87,667 | -56.0% |
| Financial income | 75/76B | €0 | €635 | +€635 | +192336.4% |
| Recurring financial income | 75 | €0 | €635 | +€635 | +192336.4% |
| Other financial income | 752/9 | - | €635 | +€635 | |
| Financial charges | 65/66B | €19,372 | €17,592 | -€1,779 | -9.2% |
| Recurring financial charges | 65 | €19,372 | €17,592 | -€1,779 | -9.2% |
| Debt charges | 650 | - | €740 | +€740 | |
| Other financial charges | 652/9 | - | €16,852 | +€16,852 | |
| Profit (loss) for the period before taxes | 9903 | €137,087 | €51,834 | -€85,253 | -62.2% |
| Income taxes | 67/77 | €36,716 | €15,847 | -€20,869 | -56.8% |
| Taxes | 670/3 | - | €15,847 | +€15,847 | |
| Profit (loss) for the period | 9904 | €100,371 | €35,987 | -€64,384 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €100,371 | €35,987 | -€64,384 | -64.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.