GIANNI: what changed
What changed
GIANNI
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
-€13,329
2024 · -€25,768+€12,439
Equity
€15,372
2024 · €28,701-€13,329
Cash
€44,059
2024 · €44,123-€64
Balance sheet total
€59,555
2024 · €62,199-€2,645
Largest movements
Assets
- Tangible fixed assets -€2,338
down €2,338 (-37.3%), from €6,274 to €3,936
of which Furniture and vehicles: -€1,523
Equity and liabilities
- Profit (loss) carried forward -€13,329
down €13,329, from €7,587 to -€5,742
- Tax, wage and social debts +€6,953
up €6,953 (+21.7%), from €32,027 to €38,980
of which Remuneration and social security: +€6,779
- Trade debts +€3,732
up €3,732 (+254%), from €1,471 to €5,203
Income statement
- Gross operating margin +€8,866
up €8,866 (+8.2%), from €108,476 to €117,342
- Staff costs -€4,946
down €4,946 (-3.8%), from €130,998 to €126,052
- Other operating charges +€1,187
up €1,187 (+200%), from €595 to €1,782
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
-€25,768
Gross operating margin
+€8,866
Staff costs
+€4,946
Depreciation
+€140
Other operating charges
-€1,187
Financial income
-€15
Financial charges
-€311
Result 2025
-€13,329
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
-€64
Investment
€0
Financing
€0
Cash 2024
€44,123
From operations (derived)
-€64
Net result for the year
-€13,329
Depreciation
+€2,338
Stocks and contracts
+€209
Receivables within one year
+€33
Trade debts
+€3,732
Tax, wage and social debts
+€6,953
Cash 2025
€44,059
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,199 | €59,555 | -€2,645 | -4.3% |
| Fixed assets | 21/28 | €6,453 | €4,115 | -€2,338 | -36.2% |
| Tangible fixed assets | 22/27 | €6,274 | €3,936 | -€2,338 | -37.3% |
| Plant, machinery and equipment | 23 | €3,932 | €3,117 | -€815 | -20.7% |
| Furniture and vehicles | 24 | €2,343 | €820 | -€1,523 | -65.0% |
| Financial fixed assets | 28 | €179 | €179 | = | 0.0% |
| Current assets | 29/58 | €55,746 | €55,440 | -€307 | -0.6% |
| Stocks and contracts in progress | 3 | €6,415 | €6,206 | -€209 | -3.3% |
| Stocks | 30/36 | €6,415 | €6,206 | -€209 | -3.3% |
| Amounts receivable within one year | 40/41 | €901 | €868 | -€33 | -3.7% |
| Trade receivables | 40 | €81 | €48 | -€33 | -40.6% |
| Other amounts receivable | 41 | €819 | €819 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,123 | €44,059 | -€64 | -0.1% |
| Deferred charges and accrued income | 490/1 | €4,308 | €4,308 | = | 0.0% |
| Total equity and liabilities | 10/49 | €62,199 | €59,555 | -€2,645 | -4.3% |
| Equity | 10/15 | €28,701 | €15,372 | -€13,329 | -46.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,514 | €2,514 | = | 0.0% |
| Distributable reserves | 133 | €2,514 | €2,514 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,587 | -€5,742 | -€13,329 | |
| Amounts payable | 17/49 | €33,498 | €44,183 | +€10,685 | +31.9% |
| Amounts payable within one year | 42/48 | €33,498 | €44,183 | +€10,685 | +31.9% |
| Trade debts | 44 | €1,471 | €5,203 | +€3,732 | +254% |
| Suppliers | 440/4 | €1,471 | €5,203 | +€3,732 | +254% |
| Taxes, remuneration and social security | 45 | €32,027 | €38,980 | +€6,953 | +21.7% |
| Taxes | 450/3 | €593 | €767 | +€174 | +29.3% |
| Remuneration and social security | 454/9 | €31,435 | €38,214 | +€6,779 | +21.6% |
| Remuneration, social security and pensions | 62 | €130,998 | €126,052 | -€4,946 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,478 | €2,338 | -€140 | -5.7% |
| Other operating charges | 640/8 | €595 | €1,782 | +€1,187 | +200% |
| Gross operating margin | 9900 | €108,476 | €117,342 | +€8,866 | +8.2% |
| Operating profit (loss) | 9901 | -€25,594 | -€12,829 | +€12,765 | +49.9% |
| Financial income | 75/76B | €42 | €27 | -€15 | -35.7% |
| Recurring financial income | 75 | €42 | €27 | -€15 | -35.7% |
| Financial charges | 65/66B | €216 | €527 | +€311 | +144% |
| Recurring financial charges | 65 | €216 | €527 | +€311 | +144% |
| Profit (loss) for the period before taxes | 9903 | -€25,768 | -€13,329 | +€12,439 | +48.3% |
| Profit (loss) for the period | 9904 | -€25,768 | -€13,329 | +€12,439 | +48.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,768 | -€13,329 | +€12,439 | +48.3% |
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.