GASTRONOMIA VISION: 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.
GASTRONOMIA VISION
Largest movements
- Cash -€1.6m
down €1.6m (-67.1%), from €2.4m to €804,121
mainly Stocks and contracts (-€1.1m) and Trade debts (-€851,772)
- Stocks and contracts +€1.1m
up €1.1m (+14.5%), from €7.7m to €8.8m
- Receivables within one year +€536,086
up €536,086 (+405%), from €132,235 to €668,321
of which Trade receivables: +€493,585
- Short-term financial debts +€1.2m
up €1.2m (+23.5%), from €4.9m to €6.1m
- Trade debts -€851,772
down €851,772 (-25.8%), from €3.3m to €2.5m
- Gross operating margin -€1.0m
down €1.0m (-91.7%), from €1.1m to €91,182
- Taxes -€173,340
down €173,340 (-91.0%), from €190,484 to €17,144
- Depreciation +€89,570
new in 2025: €89,570
- Financial income +€64,116
new in 2025: €64,116
- Financial charges -€49,959
down €49,959 (-17.5%), from €285,832 to €235,873
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 | €22,609,857 | €22,757,368 | +€147,511 | +0.7% |
| Fixed assets | 21/28 | €12,338,690 | €12,479,414 | +€140,724 | +1.1% |
| Tangible fixed assets | 22/27 | €12,336,822 | €12,478,414 | +€141,592 | +1.1% |
| Land and buildings | 22 | €841,171 | €12,478,414 | +€11.6m | +1,383% |
| Assets under construction and advance payments | 27 | €11,495,651 | €0 | -€11.5m | -100% |
| Financial fixed assets | 28 | €1,868 | €1,000 | -€868 | -46.5% |
| Current assets | 29/58 | €10,271,167 | €10,277,954 | +€6,787 | +0.1% |
| Stocks and contracts in progress | 3 | €7,691,965 | €8,805,511 | +€1.1m | +14.5% |
| Stocks | 30/36 | €7,691,965 | €8,805,511 | +€1.1m | +14.5% |
| Amounts receivable within one year | 40/41 | €132,235 | €668,321 | +€536,086 | +405% |
| Trade receivables | 40 | €120,840 | €614,425 | +€493,585 | +408% |
| Other amounts receivable | 41 | €11,395 | €53,896 | +€42,501 | +373% |
| Cash at bank and in hand | 54/58 | €2,446,967 | €804,121 | -€1.6m | -67.1% |
| Total equity and liabilities | 10/49 | €22,609,857 | €22,757,368 | +€147,511 | +0.7% |
| Equity | 10/15 | €9,565,772 | €9,313,227 | -€252,545 | -2.6% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €571,452 | €383,023 | -€188,429 | -33.0% |
| Investment grants | 15 | €8,394,321 | €8,330,205 | -€64,116 | -0.8% |
| Amounts payable | 17/49 | €13,044,084 | €13,444,140 | +€400,056 | +3.1% |
| Amounts payable within one year | 42/48 | €13,038,378 | €13,440,700 | +€402,322 | +3.1% |
| Financial debts | 43 | €4,932,620 | €6,092,620 | +€1.2m | +23.5% |
| Credit institutions | 430/8 | €4,932,620 | €6,092,620 | +€1.2m | +23.5% |
| Trade debts | 44 | €3,305,821 | €2,454,049 | -€851,772 | -25.8% |
| Suppliers | 440/4 | €3,305,821 | €2,454,049 | -€851,772 | -25.8% |
| Taxes, remuneration and social security | 45 | €190,484 | €284,578 | +€94,094 | +49.4% |
| Taxes | 450/3 | €190,484 | €284,578 | +€94,094 | +49.4% |
| Other amounts payable | 47/48 | €4,609,453 | €4,609,453 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,707 | €3,441 | -€2,266 | -39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €89,570 | +€89,570 | |
| Other operating charges | 640/8 | €9,207 | €1,141 | -€8,066 | -87.6% |
| Gross operating margin | 9900 | €1,102,791 | €91,182 | -€1.0m | -91.7% |
| Operating profit (loss) | 9901 | €1,093,584 | €471 | -€1.1m | -100.0% |
| Financial income | 75/76B | - | €64,116 | +€64,116 | |
| Recurring financial income | 75 | - | €64,116 | +€64,116 | |
| Financial charges | 65/66B | €285,832 | €235,873 | -€49,959 | -17.5% |
| Recurring financial charges | 65 | €285,832 | €235,873 | -€49,959 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €807,752 | -€171,285 | -€979,037 | |
| Income taxes | 67/77 | €190,484 | €17,144 | -€173,340 | -91.0% |
| Profit (loss) for the period | 9904 | €617,268 | -€188,429 | -€805,697 | |
| Profit (loss) for the period to be appropriated | 9905 | €617,268 | -€188,429 | -€805,697 |
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 29 October 2026 via checked.be.