GEPETTO'S: what changed
What changed
GEPETTO'S
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€2,860
2024 · -€931+€3,792
Equity
€2,929
2024 · €69+€2,860
Cash
€26,634
2024 · €24,572+€2,062
Balance sheet total
€79,590
2024 · €79,033+€557
Largest movements
Assets
- Intangible fixed assets -€5,000
down €5,000 (-11.4%), from €43,740 to €38,740
- Receivables within one year +€3,246
up €3,246 (+71.0%), from €4,574 to €7,820
- Cash +€2,062
up €2,062 (+8.4%), from €24,572 to €26,634
mainly Depreciation (+€6,087) and Tax, wage and social debts (+€6,050)
- Stocks and contracts +€1,270
up €1,270 (+200%), from €635 to €1,905
Equity and liabilities
- Debts after one year -€7,983
down €7,983 (-31.8%), from €25,093 to €17,110
- Tax, wage and social debts +€6,050
up €6,050 (+80.9%), from €7,483 to €13,532
of which Taxes: +€6,030
- Accrued charges and deferred income -€2,274
down €2,274 (-100%), from €2,274 to €0
- Reserves +€1,929
new in 2025: €1,929
- Advances received +€1,299
new in 2025: €1,299
Income statement
- Gross operating margin +€2,876
up €2,876 (+4.5%), from €63,801 to €66,677
- Staff costs -€2,492
down €2,492 (-4.6%), from €53,854 to €51,361
- Financial income -€1,698
down €1,698 (-82.7%), from €2,054 to €355
- Depreciation -€1,319
down €1,319 (-17.8%), from €7,406 to €6,087
- Other operating charges +€1,166
up €1,166 (+90.0%), from €1,295 to €2,460
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
-€931
Gross operating margin
+€2,876
Staff costs
+€2,492
Depreciation
+€1,319
Other operating charges
-€1,166
Financial income
-€1,698
Financial charges
+€1,062
Taxes
-€1,093
Result 2025
€2,860
raises the resultlowers the result
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
+€9,686
Investment
€0
Financing
-€7,625
Cash 2024
€24,572
From operations (derived)
+€9,686
Net result for the year
+€2,860
Depreciation
+€6,087
Stocks and contracts
-€1,270
Receivables within one year
-€3,246
Deferred charges and accrued income
-€66
Trade debts
-€429
Tax, wage and social debts
+€6,050
Advances received
+€1,299
Other debts
+€675
Accrued charges and deferred income
-€2,274
Financing
-€7,625
Debts after one year
-€7,983
Current portion of long-term debt
+€358
Cash 2025
€26,634
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,033 | €79,590 | +€557 | +0.7% |
| Formation expenses | 20 | €2,091 | €1,534 | -€557 | -26.6% |
| Fixed assets | 21/28 | €46,740 | €41,209 | -€5,531 | -11.8% |
| Intangible fixed assets | 21 | €43,740 | €38,740 | -€5,000 | -11.4% |
| Tangible fixed assets | 22/27 | €2,200 | €1,670 | -€531 | -24.1% |
| Plant, machinery and equipment | 23 | €941 | €691 | -€250 | -26.6% |
| Furniture and vehicles | 24 | €1,260 | €979 | -€281 | -22.3% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €30,202 | €36,846 | +€6,644 | +22.0% |
| Stocks and contracts in progress | 3 | €635 | €1,905 | +€1,270 | +200% |
| Stocks | 30/36 | €635 | €1,905 | +€1,270 | +200% |
| Amounts receivable within one year | 40/41 | €4,574 | €7,820 | +€3,246 | +71.0% |
| Trade receivables | 40 | €4,574 | €7,820 | +€3,246 | +71.0% |
| Cash at bank and in hand | 54/58 | €24,572 | €26,634 | +€2,062 | +8.4% |
| Deferred charges and accrued income | 490/1 | €422 | €488 | +€66 | +15.7% |
| Total equity and liabilities | 10/49 | €79,033 | €79,590 | +€557 | +0.7% |
| Equity | 10/15 | €69 | €2,929 | +€2,860 | +4,154% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €1,929 | +€1,929 | |
| Distributable reserves | 133 | - | €1,929 | +€1,929 | |
| Profit (loss) carried forward | 14 | -€931 | €0 | +€931 | |
| Amounts payable | 17/49 | €78,965 | €76,661 | -€2,304 | -2.9% |
| Amounts payable after more than one year | 17 | €25,093 | €17,110 | -€7,983 | -31.8% |
| Financial debts | 170/4 | €25,093 | €17,110 | -€7,983 | -31.8% |
| Amounts payable within one year | 42/48 | €51,597 | €59,551 | +€7,954 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €7,625 | €7,983 | +€358 | +4.7% |
| Trade debts | 44 | €12,203 | €11,775 | -€429 | -3.5% |
| Suppliers | 440/4 | €12,203 | €11,775 | -€429 | -3.5% |
| Advances received on contracts in progress | 46 | - | €1,299 | +€1,299 | |
| Taxes, remuneration and social security | 45 | €7,483 | €13,532 | +€6,050 | +80.9% |
| Taxes | 450/3 | €2,527 | €8,557 | +€6,030 | +239% |
| Remuneration and social security | 454/9 | €4,956 | €4,975 | +€19 | +0.4% |
| Other amounts payable | 47/48 | €24,287 | €24,962 | +€675 | +2.8% |
| Accrued charges and deferred income | 492/3 | €2,274 | €0 | -€2,274 | -100% |
| Non-recurring operating income | 76A | €13,500 | €0 | -€13,500 | -100% |
| Remuneration, social security and pensions | 62 | €53,854 | €51,361 | -€2,492 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,406 | €6,087 | -€1,319 | -17.8% |
| Other operating charges | 640/8 | €1,295 | €2,460 | +€1,166 | +90.0% |
| Gross operating margin | 9900 | €63,801 | €66,677 | +€2,876 | +4.5% |
| Operating profit (loss) | 9901 | €1,247 | €6,768 | +€5,521 | +443% |
| Financial income | 75/76B | €2,054 | €355 | -€1,698 | -82.7% |
| Recurring financial income | 75 | €2,054 | €355 | -€1,698 | -82.7% |
| Financial charges | 65/66B | €4,232 | €3,170 | -€1,062 | -25.1% |
| Recurring financial charges | 65 | €4,232 | €3,170 | -€1,062 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | -€931 | €3,954 | +€4,885 | |
| Income taxes | 67/77 | - | €1,093 | +€1,093 | |
| Profit (loss) for the period | 9904 | -€931 | €2,860 | +€3,792 | |
| Profit (loss) for the period to be appropriated | 9905 | -€931 | €2,860 | +€3,792 |
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 4 November 2026 via checked.be.