DORIANA: what changed
What changed
DORIANA
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€66,730
2024 · €14,981-€81,710
Equity
€16,036
2024 · €82,766-€66,730
Cash
€450
2024 · €50+€400
Balance sheet total
€373,801
2024 · €604,060-€230,259
Largest movements
Assets
- Tangible fixed assets -€237,838
down €237,838 (-40.5%), from €587,305 to €349,467
of which Land and buildings: -€217,124
- Receivables within one year +€9,994
up €9,994 (+113%), from €8,867 to €18,861
of which Trade receivables: +€15,204
Equity and liabilities
- Debts after one year -€180,044
down €180,044 (-45.2%), from €398,216 to €218,171
- Profit (loss) carried forward -€66,730
down €66,730, from €64,266 to -€2,464
- Trade debts +€11,635
up €11,635 (+98.7%), from €11,784 to €23,419
- Other debts +€9,031
up €9,031 (+16.4%), from €55,194 to €64,224
Income statement
- Gross operating margin -€19,336
down €19,336 (-15.3%), from €126,442 to €107,106
- Staff costs +€6,351
up €6,351 (+15.8%), from €40,075 to €46,426
- Depreciation -€5,899
down €5,899 (-15.9%), from €37,091 to €31,192
- Taxes -€5,311
no longer reported in 2025 (was €5,311)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€14,981
Gross operating margin
-€19,336
Staff costs
-€6,351
Depreciation
+€5,899
Other operating charges
+€841
Other operating items
-€67,420
Financial charges
-€655
Taxes
+€5,311
Result 2025
-€66,730
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€21,254
Investment
+€206,646
Financing
-€184,992
Cash 2024
€50
From operations (derived)
-€21,254
Net result for the year
-€66,730
Depreciation
+€31,192
Stocks and contracts
+€956
Receivables within one year
-€9,994
Deferred charges and accrued income
+€1,860
Trade debts
+€11,635
Tax, wage and social debts
+€796
Other debts
+€9,031
Investment (derived)
+€206,646
Investment in fixed assets (net)
+€206,646
Financing
-€184,992
Debts after one year
-€180,044
Current portion of long-term debt
-€3,895
Short-term financial debts
-€1,052
Cash 2025
€450
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €604,060 | €373,801 | -€230,259 | -38.1% |
| Fixed assets | 21/28 | €587,985 | €350,148 | -€237,838 | -40.4% |
| Tangible fixed assets | 22/27 | €587,305 | €349,467 | -€237,838 | -40.5% |
| Land and buildings | 22 | €525,115 | €307,991 | -€217,124 | -41.3% |
| Plant, machinery and equipment | 23 | €6,026 | €4,570 | -€1,456 | -24.2% |
| Furniture and vehicles | 24 | €56,163 | €36,906 | -€19,257 | -34.3% |
| Financial fixed assets | 28 | €681 | €681 | = | 0.0% |
| Current assets | 29/58 | €16,074 | €23,653 | +€7,579 | +47.1% |
| Stocks and contracts in progress | 3 | €5,298 | €4,342 | -€956 | -18.0% |
| Stocks | 30/36 | €5,298 | €4,342 | -€956 | -18.0% |
| Amounts receivable within one year | 40/41 | €8,867 | €18,861 | +€9,994 | +113% |
| Trade receivables | 40 | €344 | €15,548 | +€15,204 | +4,420% |
| Other amounts receivable | 41 | €8,523 | €3,313 | -€5,210 | -61.1% |
| Cash at bank and in hand | 54/58 | €50 | €450 | +€400 | +802% |
| Deferred charges and accrued income | 490/1 | €1,860 | - | -€1,860 | |
| Total equity and liabilities | 10/49 | €604,060 | €373,801 | -€230,259 | -38.1% |
| Equity | 10/15 | €82,766 | €16,036 | -€66,730 | -80.6% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,266 | -€2,464 | -€66,730 | |
| Amounts payable | 17/49 | €521,294 | €357,765 | -€163,529 | -31.4% |
| Amounts payable after more than one year | 17 | €398,216 | €218,171 | -€180,044 | -45.2% |
| Financial debts | 170/4 | €398,216 | €218,171 | -€180,044 | -45.2% |
| Amounts payable within one year | 42/48 | €123,078 | €139,594 | +€16,515 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €43,039 | €39,144 | -€3,895 | -9.0% |
| Financial debts | 43 | €1,438 | €386 | -€1,052 | -73.2% |
| Credit institutions | 430/8 | €1,438 | €386 | -€1,052 | -73.2% |
| Trade debts | 44 | €11,784 | €23,419 | +€11,635 | +98.7% |
| Suppliers | 440/4 | €11,784 | €23,419 | +€11,635 | +98.7% |
| Taxes, remuneration and social security | 45 | €11,624 | €12,420 | +€796 | +6.9% |
| Taxes | 450/3 | €8,755 | €5,357 | -€3,398 | -38.8% |
| Remuneration and social security | 454/9 | €2,869 | €7,063 | +€4,194 | +146% |
| Other amounts payable | 47/48 | €55,194 | €64,224 | +€9,031 | +16.4% |
| Remuneration, social security and pensions | 62 | €40,075 | €46,426 | +€6,351 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,091 | €31,192 | -€5,899 | -15.9% |
| Other operating charges | 640/8 | €6,286 | €5,445 | -€841 | -13.4% |
| Non-recurring operating charges | 66A | - | €67,420 | +€67,420 | |
| Gross operating margin | 9900 | €126,442 | €107,106 | -€19,336 | -15.3% |
| Operating profit (loss) | 9901 | €42,991 | -€43,376 | -€86,367 | |
| Financial charges | 65/66B | €22,699 | €23,354 | +€655 | +2.9% |
| Recurring financial charges | 65 | €22,699 | €23,354 | +€655 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €20,292 | -€66,730 | -€87,022 | |
| Income taxes | 67/77 | €5,311 | - | -€5,311 | |
| Profit (loss) for the period | 9904 | €14,981 | -€66,730 | -€81,710 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,981 | -€66,730 | -€81,710 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.