Diner'O: 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
Diner'O
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€34,167
2024 · €69,243-€103,410
Equity
€36,924
2024 · €71,091-€34,167
Cash
€49,032
2024 · €46,734+€2,298
Balance sheet total
€1.7m
2024 · €1.7m-€4,868
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€55,564
down €55,564 (-5.7%), from €980,306 to €924,742
- Profit (loss) carried forward -€34,167
down €34,167 (-83.2%), from €41,091 to €6,924
- Trade debts +€31,136
up €31,136 (+113%), from €27,461 to €58,597
- Other debts +€25,047
up €25,047 (+4.8%), from €523,685 to €548,733
- Tax, wage and social debts +€21,292
up €21,292 (+66.8%), from €31,877 to €53,170
of which Remuneration and social security: +€25,441
Income statement
- Staff costs +€149,113
up €149,113 (+40.1%), from €371,866 to €520,978
- Gross operating margin +€68,747
up €68,747 (+13.0%), from €528,533 to €597,280
- Depreciation +€16,581
up €16,581 (+30.4%), from €54,550 to €71,130
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
€69,243
Gross operating margin
+€68,747
Staff costs
-€149,113
Depreciation
-€16,581
Other operating charges
-€496
Other operating items
-€2,069
Financial income
-€56
Financial charges
-€3,785
Taxes
-€58
Result 2025
-€34,167
raises the resultlowers the resultnot broken down further in the accounts
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
+€125,010
Investment
-€68,449
Financing
-€54,263
Cash 2024
€46,734
From operations (derived)
+€125,010
Net result for the year
-€34,167
Depreciation
+€71,130
Stocks and contracts
+€3,754
Receivables within one year
+€2,759
Deferred charges and accrued income
-€2,028
Trade debts
+€31,136
Tax, wage and social debts
+€21,292
Advances received
+€3,870
Other debts
+€25,047
Accrued charges and deferred income
+€2,216
Investment (derived)
-€68,449
Investment in fixed assets (net)
-€68,449
Financing
-€54,263
Debts after one year
-€55,564
Current portion of long-term debt
+€1,301
Cash 2025
€49,032
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,683,880 | €1,679,012 | -€4,868 | -0.3% |
| Fixed assets | 21/28 | €1,595,455 | €1,592,774 | -€2,682 | -0.2% |
| Intangible fixed assets | 21 | €1,753 | €920 | -€833 | -47.5% |
| Tangible fixed assets | 22/27 | €1,591,069 | €1,589,070 | -€1,999 | -0.1% |
| Land and buildings | 22 | €1,505,531 | €1,526,297 | +€20,766 | +1.4% |
| Plant, machinery and equipment | 23 | €41,585 | €32,833 | -€8,752 | -21.0% |
| Furniture and vehicles | 24 | €43,953 | €24,663 | -€19,290 | -43.9% |
| Other tangible fixed assets | 26 | - | €5,276 | +€5,276 | |
| Financial fixed assets | 28 | €2,633 | €2,784 | +€151 | +5.7% |
| Current assets | 29/58 | €88,425 | €86,238 | -€2,187 | -2.5% |
| Stocks and contracts in progress | 3 | €20,899 | €17,145 | -€3,754 | -18.0% |
| Stocks | 30/36 | €20,899 | €17,145 | -€3,754 | -18.0% |
| Amounts receivable within one year | 40/41 | €12,416 | €9,656 | -€2,759 | -22.2% |
| Trade receivables | 40 | €10,385 | €4,968 | -€5,417 | -52.2% |
| Other amounts receivable | 41 | €2,031 | €4,688 | +€2,657 | +131% |
| Cash at bank and in hand | 54/58 | €46,734 | €49,032 | +€2,298 | +4.9% |
| Deferred charges and accrued income | 490/1 | €8,377 | €10,405 | +€2,028 | +24.2% |
| Total equity and liabilities | 10/49 | €1,683,880 | €1,679,012 | -€4,868 | -0.3% |
| Equity | 10/15 | €71,091 | €36,924 | -€34,167 | -48.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,091 | €6,924 | -€34,167 | -83.2% |
| Amounts payable | 17/49 | €1,612,789 | €1,642,088 | +€29,299 | +1.8% |
| Amounts payable after more than one year | 17 | €980,306 | €924,742 | -€55,564 | -5.7% |
| Financial debts | 170/4 | €980,306 | €924,742 | -€55,564 | -5.7% |
| Amounts payable within one year | 42/48 | €632,445 | €715,093 | +€82,647 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €32,517 | €33,818 | +€1,301 | +4.0% |
| Trade debts | 44 | €27,461 | €58,597 | +€31,136 | +113% |
| Suppliers | 440/4 | €27,461 | €58,597 | +€31,136 | +113% |
| Advances received on contracts in progress | 46 | €16,905 | €20,775 | +€3,870 | +22.9% |
| Taxes, remuneration and social security | 45 | €31,877 | €53,170 | +€21,292 | +66.8% |
| Taxes | 450/3 | €10,142 | €5,993 | -€4,149 | -40.9% |
| Remuneration and social security | 454/9 | €21,736 | €47,177 | +€25,441 | +117% |
| Other amounts payable | 47/48 | €523,685 | €548,733 | +€25,047 | +4.8% |
| Accrued charges and deferred income | 492/3 | €38 | €2,254 | +€2,216 | +5,790% |
| Non-recurring operating income | 76A | €6,800 | €2,199 | -€4,601 | -67.7% |
| Remuneration, social security and pensions | 62 | €371,866 | €520,978 | +€149,113 | +40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,550 | €71,130 | +€16,581 | +30.4% |
| Other operating charges | 640/8 | €1,161 | €1,656 | +€496 | +42.7% |
| Non-recurring operating charges | 66A | - | €2,069 | +€2,069 | |
| Gross operating margin | 9900 | €528,533 | €597,280 | +€68,747 | +13.0% |
| Operating profit (loss) | 9901 | €100,956 | €1,445 | -€99,511 | -98.6% |
| Financial income | 75/76B | €511 | €455 | -€56 | -11.0% |
| Recurring financial income | 75 | €511 | €455 | -€56 | -11.0% |
| Financial charges | 65/66B | €32,097 | €35,882 | +€3,785 | +11.8% |
| Recurring financial charges | 65 | €32,097 | €35,882 | +€3,785 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €69,371 | -€33,981 | -€103,352 | |
| Income taxes | 67/77 | €128 | €186 | +€58 | +45.2% |
| Profit (loss) for the period | 9904 | €69,243 | -€34,167 | -€103,410 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,243 | -€34,167 | -€103,410 |
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 18 October 2026 via checked.be.