DIMITRI RESTAURANT: 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.
DIMITRI RESTAURANT
Largest movements
- Tangible fixed assets -€19,116
down €19,116 (-15.6%), from €122,581 to €103,465
of which Plant, machinery and equipment: -€19,765
- Cash +€15,476
up €15,476 (+53.6%), from €28,888 to €44,364
mainly Depreciation (+€21,213) and Deferred charges and accrued income (+€12,785)
- Deferred charges and accrued income -€12,785
down €12,785 (-81.1%), from €15,769 to €2,984
- Debts after one year -€22,196
down €22,196 (-83.3%), from €26,660 to €4,464
- Trade debts +€6,383
up €6,383 (+18.7%), from €34,147 to €40,530
- Profit (loss) carried forward +€2,229
up €2,229 (+8.1%), from -€27,593 to -€25,364
- Staff costs +€11,251
up €11,251 (+7.8%), from €143,952 to €155,203
- Other operating charges -€6,196
down €6,196 (-57.5%), from €10,768 to €4,572
- Gross operating margin +€4,933
up €4,933 (+2.7%), from €183,765 to €188,698
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €184,900 | €169,464 | -€15,436 | -8.3% |
| Fixed assets | 21/28 | €126,943 | €107,827 | -€19,116 | -15.1% |
| Tangible fixed assets | 22/27 | €122,581 | €103,465 | -€19,116 | -15.6% |
| Plant, machinery and equipment | 23 | €120,299 | €100,534 | -€19,765 | -16.4% |
| Furniture and vehicles | 24 | €2,282 | €2,931 | +€649 | +28.4% |
| Financial fixed assets | 28 | €4,362 | €4,362 | = | 0.0% |
| Current assets | 29/58 | €57,956 | €61,636 | +€3,680 | +6.3% |
| Stocks and contracts in progress | 3 | €8,299 | €7,689 | -€611 | -7.4% |
| Stocks | 30/36 | €8,299 | €7,689 | -€611 | -7.4% |
| Amounts receivable within one year | 40/41 | €5,000 | €6,600 | +€1,600 | +32.0% |
| Other amounts receivable | 41 | €5,000 | €6,600 | +€1,600 | +32.0% |
| Cash at bank and in hand | 54/58 | €28,888 | €44,364 | +€15,476 | +53.6% |
| Deferred charges and accrued income | 490/1 | €15,769 | €2,984 | -€12,785 | -81.1% |
| Total equity and liabilities | 10/49 | €184,900 | €169,464 | -€15,436 | -8.3% |
| Equity | 10/15 | -€7,133 | -€4,904 | +€2,229 | +31.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,593 | -€25,364 | +€2,229 | +8.1% |
| Amounts payable | 17/49 | €192,033 | €174,368 | -€17,665 | -9.2% |
| Amounts payable after more than one year | 17 | €26,660 | €4,464 | -€22,196 | -83.3% |
| Financial debts | 170/4 | €26,660 | €4,464 | -€22,196 | -83.3% |
| Amounts payable within one year | 42/48 | €157,373 | €161,904 | +€4,532 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €22,031 | €21,624 | -€407 | -1.8% |
| Trade debts | 44 | €34,147 | €40,530 | +€6,383 | +18.7% |
| Suppliers | 440/4 | €34,147 | €40,530 | +€6,383 | +18.7% |
| Advances received on contracts in progress | 46 | - | €278 | +€278 | |
| Taxes, remuneration and social security | 45 | €28,694 | €27,769 | -€925 | -3.2% |
| Taxes | 450/3 | €20,137 | €5,765 | -€14,371 | -71.4% |
| Remuneration and social security | 454/9 | €8,557 | €22,004 | +€13,446 | +157% |
| Other amounts payable | 47/48 | €72,501 | €71,704 | -€797 | -1.1% |
| Accrued charges and deferred income | 492/3 | €8,000 | €8,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €143,952 | €155,203 | +€11,251 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,725 | €21,213 | -€513 | -2.4% |
| Other operating charges | 640/8 | €10,768 | €4,572 | -€6,196 | -57.5% |
| Gross operating margin | 9900 | €183,765 | €188,698 | +€4,933 | +2.7% |
| Operating profit (loss) | 9901 | €7,319 | €7,710 | +€391 | +5.3% |
| Financial charges | 65/66B | €5,619 | €5,234 | -€385 | -6.8% |
| Recurring financial charges | 65 | €5,619 | €5,234 | -€385 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €1,700 | €2,476 | +€776 | +45.6% |
| Income taxes | 67/77 | €281 | €247 | -€33 | -11.9% |
| Profit (loss) for the period | 9904 | €1,420 | €2,229 | +€809 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,420 | €2,229 | +€809 | +57.0% |
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 23 October 2026 via checked.be.