GISTAR: 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
GISTAR
NACE 56.111, Full-service restaurants
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€47,249
2023 · -€9,898+€57,147
Equity
€704,726
2023 · €664,278+€40,449
Cash
€239,934
2023 · €205,708+€34,226
Balance sheet total
€971,954
2023 · €944,591+€27,362
Largest movements
Assets
- Cash +€34,226
up €34,226 (+16.6%), from €205,708 to €239,934
mainly Net result for the year (+€47,249) and Depreciation (+€34,327)
Equity and liabilities
- Trade debts -€30,625
down €30,625 (-48.9%), from €62,568 to €31,944
- Accrued charges and deferred income +€29,990
up €29,990 (+301.0%), from €9,964 to €39,954
- Reserves +€23,200
up €23,200 (+27.4%), from €84,737 to €107,937
of which Distributable reserves: +€23,200
- Debts after one year -€22,154
down €22,154 (-22.7%), from €97,435 to €75,281
- Tax, wage and social debts +€19,158
up €19,158 (+53.5%), from €35,830 to €54,988
of which Taxes: +€27,093
Income statement
- Purchases and services +€306,691
new in 2024: €306,691
- Turnover +€291,319
new in 2024: €291,319
- Gross operating margin +€49,490
up €49,490 (+49.3%), from €100,368 to €149,857
- Other operating charges -€27,663
down €27,663 (-77.3%), from €35,806 to €8,143
- Taxes +€22,385
up €22,385 (+3390.7%), from €660 to €23,045
From the 2023 result to the 2024 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 2023
-€9,898
Gross operating margin
+€49,490
Staff costs
+€15,241
Depreciation
-€6,478
Provisions
-€13,000
Other operating charges
+€27,663
Other operating items
+€3,774
Financial income
+€2,537
Financial charges
+€305
Taxes
-€22,385
Result 2024
€47,249
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€102,529
Investment
-€29,990
Financing
-€38,313
Cash 2023
€205,708
From operations (derived)
+€102,529
Net result for the year
+€47,249
Depreciation
+€34,327
Stocks and contracts
+€3,228
Receivables within one year
-€702
Trade debts
-€30,625
Tax, wage and social debts
+€19,158
Other debts
-€97
Accrued charges and deferred income
+€29,990
Investment (derived)
-€29,990
Investment in fixed assets (net)
-€29,990
Financing
-€38,313
Debts after one year
-€22,154
Current portion of long-term debt
-€9,358
Contributions, distributions and other
-€6,800
Cash 2024
€239,934
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €944,591 | €971,954 | +€27,362 | +2.9% |
| Fixed assets | 21/28 | €706,410 | €702,073 | -€4,337 | -0.6% |
| Tangible fixed assets | 22/27 | €706,230 | €701,893 | -€4,337 | -0.6% |
| Land and buildings | 22 | €605,608 | €602,636 | -€2,972 | -0.5% |
| Plant, machinery and equipment | 23 | €14,403 | €10,107 | -€4,296 | -29.8% |
| Furniture and vehicles | 24 | €22,092 | €8,488 | -€13,604 | -61.6% |
| Other tangible fixed assets | 26 | €64,128 | €80,662 | +€16,534 | +25.8% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €238,181 | €269,880 | +€31,700 | +13.3% |
| Stocks and contracts in progress | 3 | €3,228 | €0 | -€3,228 | -100.0% |
| Stocks | 30/36 | €3,228 | €0 | -€3,228 | -100.0% |
| Amounts receivable within one year | 40/41 | €15,664 | €16,366 | +€702 | +4.5% |
| Trade receivables | 40 | €0 | €5,087 | +€5,087 | |
| Other amounts receivable | 41 | €15,664 | €11,279 | -€4,385 | -28.0% |
| Current investments | 50/53 | €13,581 | €13,581 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €205,708 | €239,934 | +€34,226 | +16.6% |
| Total equity and liabilities | 10/49 | €944,591 | €971,954 | +€27,362 | +2.9% |
| Equity | 10/15 | €664,278 | €704,726 | +€40,449 | +6.1% |
| Contributions | 10/11 | €105,355 | €105,355 | = | 0.0% |
| Capital | 10 | €105,355 | - | -€105,355 | |
| Issued capital | 100 | €105,355 | - | -€105,355 | |
| Revaluation surpluses | 12 | €484,084 | €484,084 | = | 0.0% |
| Reserves | 13 | €84,737 | €107,937 | +€23,200 | +27.4% |
| Non-distributable reserves | 130/1 | €4,576 | €4,576 | = | 0.0% |
| Legal reserve | 130 | €4,576 | - | -€4,576 | |
| Reserves not available under the articles | 1311 | - | €4,576 | +€4,576 | |
| Distributable reserves | 133 | €80,161 | €103,361 | +€23,200 | +28.9% |
| Profit (loss) carried forward | 14 | -€9,898 | €7,350 | +€17,249 | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Amounts payable | 17/49 | €280,313 | €267,227 | -€13,086 | -4.7% |
| Amounts payable after more than one year | 17 | €97,435 | €75,281 | -€22,154 | -22.7% |
| Financial debts | 170/4 | €97,435 | €75,281 | -€22,154 | -22.7% |
| Amounts payable within one year | 42/48 | €172,914 | €151,992 | -€20,922 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €31,513 | €22,154 | -€9,358 | -29.7% |
| Trade debts | 44 | €62,568 | €31,944 | -€30,625 | -48.9% |
| Suppliers | 440/4 | €62,568 | €31,944 | -€30,625 | -48.9% |
| Taxes, remuneration and social security | 45 | €35,830 | €54,988 | +€19,158 | +53.5% |
| Taxes | 450/3 | €27,433 | €54,526 | +€27,093 | +98.8% |
| Remuneration and social security | 454/9 | €8,397 | €461 | -€7,935 | -94.5% |
| Other amounts payable | 47/48 | €43,003 | €42,906 | -€97 | -0.2% |
| Accrued charges and deferred income | 492/3 | €9,964 | €39,954 | +€29,990 | +301.0% |
| Turnover | 70 | - | €291,319 | +€291,319 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €306,691 | +€306,691 | |
| Remuneration, social security and pensions | 62 | €48,618 | €33,377 | -€15,241 | -31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,849 | €34,327 | +€6,478 | +23.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€13,000 | - | +€13,000 | |
| Other operating charges | 640/8 | €35,806 | €8,143 | -€27,663 | -77.3% |
| Non-recurring operating charges | 66A | €3,774 | €0 | -€3,774 | -100.0% |
| Gross operating margin | 9900 | €100,368 | €149,857 | +€49,490 | +49.3% |
| Operating profit (loss) | 9901 | -€2,679 | €74,010 | +€76,690 | |
| Financial income | 75/76B | €16 | €2,552 | +€2,537 | +16178.3% |
| Recurring financial income | 75 | €16 | €2,552 | +€2,537 | +16178.3% |
| Financial charges | 65/66B | €6,574 | €6,269 | -€305 | -4.6% |
| Recurring financial charges | 65 | €6,574 | €6,269 | -€305 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,238 | €70,294 | +€79,532 | |
| Income taxes | 67/77 | €660 | €23,045 | +€22,385 | +3390.7% |
| Profit (loss) for the period | 9904 | -€9,898 | €47,249 | +€57,147 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,898 | €47,249 | +€57,147 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.