DICA REST: 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
DICA REST
NACE 56.111, Full-service restaurants
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€23,746
2024 · €17,047+€6,699
Equity
€59,507
2024 · €35,761+€23,746
Cash
€79,232
2024 · €59,557+€19,675
Balance sheet total
€146,709
2024 · €139,564+€7,145
Largest movements
Assets
- Cash +€19,675
up €19,675 (+33.0%), from €59,557 to €79,232
mainly Net result for the year (+€23,746) and Depreciation (+€15,978)
- Tangible fixed assets -€9,439
down €9,439 (-21.3%), from €44,316 to €34,876
of which Plant, machinery and equipment: -€5,374
- Receivables within one year -€2,809
down €2,809 (-35.4%), from €7,941 to €5,131
of which Trade receivables: -€2,793
Equity and liabilities
- Reserves +€23,700
up €23,700 (+68.4%), from €34,659 to €58,359
- Trade debts -€13,855
down €13,855 (-40.9%), from €33,842 to €19,987
- Current portion of long-term debt -€8,284
down €8,284 (-100.0%), from €8,284 to €0
- Accrued charges and deferred income +€4,107
up €4,107 (+99452.1%), from €4 to €4,112
Income statement
- Turnover -€1.0m
no longer reported in 2025 (was €1.0m)
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
€17,047
Gross operating margin
+€5,030
Staff costs
+€5,064
Depreciation
+€63
Other operating charges
-€535
Other operating items
-€182
Financial income
-€9
Financial charges
-€2,677
Taxes
-€56
Result 2025
€23,746
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
+€34,517
Investment
-€6,539
Financing
-€8,303
Cash 2024
€59,557
From operations (derived)
+€34,517
Net result for the year
+€23,746
Depreciation
+€15,978
Stocks and contracts
+€1,155
Receivables within one year
+€2,809
Deferred charges and accrued income
-€874
Trade debts
-€13,855
Tax, wage and social debts
+€1,139
Other debts
+€311
Accrued charges and deferred income
+€4,107
Investment (derived)
-€6,539
Investment in fixed assets (net)
-€6,539
Financing
-€8,303
Current portion of long-term debt
-€8,284
Short-term financial debts
-€19
Cash 2025
€79,232
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,564 | €146,709 | +€7,145 | +5.1% |
| Fixed assets | 21/28 | €46,458 | €37,018 | -€9,439 | -20.3% |
| Tangible fixed assets | 22/27 | €44,316 | €34,876 | -€9,439 | -21.3% |
| Land and buildings | 22 | €16,369 | €14,094 | -€2,275 | -13.9% |
| Plant, machinery and equipment | 23 | €20,653 | €15,279 | -€5,374 | -26.0% |
| Furniture and vehicles | 24 | €7,293 | €5,503 | -€1,790 | -24.5% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,142 | €2,142 | = | 0.0% |
| Current assets | 29/58 | €93,106 | €109,690 | +€16,584 | +17.8% |
| Stocks and contracts in progress | 3 | €25,561 | €24,406 | -€1,155 | -4.5% |
| Stocks | 30/36 | €25,561 | €24,406 | -€1,155 | -4.5% |
| Amounts receivable within one year | 40/41 | €7,941 | €5,131 | -€2,809 | -35.4% |
| Trade receivables | 40 | €2,819 | €26 | -€2,793 | -99.1% |
| Other amounts receivable | 41 | €5,122 | €5,105 | -€17 | -0.3% |
| Cash at bank and in hand | 54/58 | €59,557 | €79,232 | +€19,675 | +33.0% |
| Deferred charges and accrued income | 490/1 | €48 | €921 | +€874 | +1821.7% |
| Total equity and liabilities | 10/49 | €139,564 | €146,709 | +€7,145 | +5.1% |
| Equity | 10/15 | €35,761 | €59,507 | +€23,746 | +66.4% |
| Contributions | 10/11 | €0 | - | = | |
| Contributions outside capital | 11 | €0 | - | = | |
| Other | 1109/19 | €0 | - | = | |
| Reserves | 13 | €34,659 | €58,359 | +€23,700 | +68.4% |
| Distributable reserves | 133 | €34,659 | €58,359 | +€23,700 | +68.4% |
| Profit (loss) carried forward | 14 | €1,102 | €1,148 | +€46 | +4.2% |
| Amounts payable | 17/49 | €103,803 | €87,201 | -€16,602 | -16.0% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €103,799 | €83,090 | -€20,709 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €8,284 | €0 | -€8,284 | -100.0% |
| Financial debts | 43 | €19 | €0 | -€19 | -100.0% |
| Credit institutions | 430/8 | €19 | €0 | -€19 | -100.0% |
| Trade debts | 44 | €33,842 | €19,987 | -€13,855 | -40.9% |
| Suppliers | 440/4 | €33,842 | €19,987 | -€13,855 | -40.9% |
| Taxes, remuneration and social security | 45 | €57,419 | €58,558 | +€1,139 | +2.0% |
| Taxes | 450/3 | €13,742 | €15,103 | +€1,361 | +9.9% |
| Remuneration and social security | 454/9 | €43,677 | €43,455 | -€222 | -0.5% |
| Other amounts payable | 47/48 | €4,234 | €4,544 | +€311 | +7.3% |
| Accrued charges and deferred income | 492/3 | €4 | €4,112 | +€4,107 | +99452.1% |
| Turnover | 70 | €1,012,387 | - | -€1.0m | |
| Non-recurring operating income | 76A | €7,514 | €6,500 | -€1,014 | -13.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €595,285 | €592,708 | -€2,577 | -0.4% |
| Remuneration, social security and pensions | 62 | €381,985 | €376,920 | -€5,064 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,041 | €15,978 | -€63 | -0.4% |
| Other operating charges | 640/8 | €3,743 | €4,277 | +€535 | +14.3% |
| Non-recurring operating charges | 66A | - | €182 | +€182 | |
| Gross operating margin | 9900 | €437,912 | €442,942 | +€5,030 | +1.1% |
| Operating profit (loss) | 9901 | €36,143 | €45,584 | +€9,441 | +26.1% |
| Financial income | 75/76B | €34 | €25 | -€9 | -26.2% |
| Recurring financial income | 75 | €34 | €25 | -€9 | -26.2% |
| Financial charges | 65/66B | €7,481 | €10,157 | +€2,677 | +35.8% |
| Recurring financial charges | 65 | €7,481 | €10,157 | +€2,677 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | €28,697 | €35,452 | +€6,755 | +23.5% |
| Income taxes | 67/77 | €11,649 | €11,706 | +€56 | +0.5% |
| Profit (loss) for the period | 9904 | €17,047 | €23,746 | +€6,699 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,047 | €23,746 | +€6,699 | +39.3% |
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 11 October 2026 via checked.be.