IL BASILICO: 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
IL BASILICO
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€57,438
2023 · -€51,804+€109,242
Equity
€109,940
2023 · €52,502+€57,438
Cash
€64,303
2023 · €74,573-€10,270
Balance sheet total
€992,916
2023 · €1.2m-€157,125
Largest movements
Assets
- Receivables within one year -€310,921
down €310,921 (-66.3%), from €468,725 to €157,804
of which Other amounts receivable: -€239,067
- Tangible fixed assets +€168,883
up €168,883 (+28.9%), from €583,915 to €752,798
of which Land and buildings: +€212,127
Equity and liabilities
- Trade debts -€253,318
down €253,318 (-86.1%), from €294,245 to €40,927
- Profit (loss) carried forward +€57,438
up €57,438, from -€51,804 to €5,633
- Debts after one year +€40,468
up €40,468 (+6.1%), from €664,347 to €704,815
Income statement
- Gross operating margin +€70,183
up €70,183 (+42.4%), from €165,560 to €235,743
- Other operating charges -€11,519
down €11,519 (-85.6%), from €13,453 to €1,934
- Financial charges +€10,128
up €10,128 (+57.7%), from €17,558 to €27,686
- Taxes +€8,705
up €8,705 (+1,727%), from €504 to €9,209
- Depreciation -€5,627
down €5,627 (-9.0%), from €62,707 to €57,081
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
-€51,804
Gross operating margin
+€70,183
Staff costs
-€3,152
Depreciation
+€5,627
Other operating charges
+€11,519
Other operating items
+€43,780
Financial income
+€118
Financial charges
-€10,128
Taxes
-€8,705
Result 2024
€57,438
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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
+€185,709
Investment
-€225,432
Financing
+€29,454
Cash 2023
€74,573
From operations (derived)
+€185,709
Net result for the year
+€57,438
Depreciation
+€57,081
Stocks and contracts
+€1,540
Receivables within one year
+€310,921
Deferred charges and accrued income
+€2,746
Trade debts
-€253,318
Tax, wage and social debts
+€9,301
Investment (derived)
-€225,432
Investment in fixed assets (net)
-€225,432
Financing
+€29,454
Debts after one year
+€40,468
Current portion of long-term debt
-€11,015
Cash 2024
€64,303
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,150,041 | €992,916 | -€157,125 | -13.7% |
| Fixed assets | 21/28 | €585,443 | €753,795 | +€168,352 | +28.8% |
| Intangible fixed assets | 21 | €623 | €92 | -€531 | -85.2% |
| Tangible fixed assets | 22/27 | €583,915 | €752,798 | +€168,883 | +28.9% |
| Land and buildings | 22 | €386,226 | €598,353 | +€212,127 | +54.9% |
| Plant, machinery and equipment | 23 | €54,976 | €40,002 | -€14,974 | -27.2% |
| Furniture and vehicles | 24 | €84,342 | €65,128 | -€19,215 | -22.8% |
| Leasing and similar rights | 25 | €5,316 | €3,775 | -€1,541 | -29.0% |
| Other tangible fixed assets | 26 | €53,055 | €45,540 | -€7,514 | -14.2% |
| Financial fixed assets | 28 | €905 | €905 | = | 0.0% |
| Current assets | 29/58 | €564,598 | €239,121 | -€325,477 | -57.6% |
| Stocks and contracts in progress | 3 | €15,371 | €13,831 | -€1,540 | -10.0% |
| Stocks | 30/36 | €15,371 | €13,831 | -€1,540 | -10.0% |
| Amounts receivable within one year | 40/41 | €468,725 | €157,804 | -€310,921 | -66.3% |
| Trade receivables | 40 | €116,819 | €44,965 | -€71,854 | -61.5% |
| Other amounts receivable | 41 | €351,906 | €112,839 | -€239,067 | -67.9% |
| Cash at bank and in hand | 54/58 | €74,573 | €64,303 | -€10,270 | -13.8% |
| Deferred charges and accrued income | 490/1 | €5,929 | €3,183 | -€2,746 | -46.3% |
| Total equity and liabilities | 10/49 | €1,150,041 | €992,916 | -€157,125 | -13.7% |
| Equity | 10/15 | €52,502 | €109,940 | +€57,438 | +109% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,706 | €85,706 | = | 0.0% |
| Non-distributable reserves | 130/1 | €102 | €102 | = | 0.0% |
| Reserves not available under the articles | 1311 | €102 | €102 | = | 0.0% |
| Distributable reserves | 133 | €85,605 | €85,605 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,804 | €5,633 | +€57,438 | |
| Amounts payable | 17/49 | €1,097,539 | €882,976 | -€214,563 | -19.5% |
| Amounts payable after more than one year | 17 | €664,347 | €704,815 | +€40,468 | +6.1% |
| Financial debts | 170/4 | €664,347 | €704,815 | +€40,468 | +6.1% |
| Amounts payable within one year | 42/48 | €433,192 | €178,161 | -€255,031 | -58.9% |
| Current portion of amounts payable after more than one year | 42 | €110,602 | €99,587 | -€11,015 | -10.0% |
| Trade debts | 44 | €294,245 | €40,927 | -€253,318 | -86.1% |
| Suppliers | 440/4 | €294,245 | €40,927 | -€253,318 | -86.1% |
| Taxes, remuneration and social security | 45 | €28,345 | €37,646 | +€9,301 | +32.8% |
| Taxes | 450/3 | €23,529 | €35,176 | +€11,647 | +49.5% |
| Remuneration and social security | 454/9 | €4,816 | €2,470 | -€2,346 | -48.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €6,612 | €0 | -€6,612 | -100% |
| Remuneration, social security and pensions | 62 | €79,418 | €82,570 | +€3,152 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,707 | €57,081 | -€5,627 | -9.0% |
| Other operating charges | 640/8 | €13,453 | €1,934 | -€11,519 | -85.6% |
| Non-recurring operating charges | 66A | €43,780 | €0 | -€43,780 | -100% |
| Gross operating margin | 9900 | €165,560 | €235,743 | +€70,183 | +42.4% |
| Operating profit (loss) | 9901 | -€33,798 | €94,158 | +€127,956 | |
| Financial income | 75/76B | €56 | €175 | +€118 | +211% |
| Recurring financial income | 75 | €56 | €175 | +€118 | +211% |
| Financial charges | 65/66B | €17,558 | €27,686 | +€10,128 | +57.7% |
| Recurring financial charges | 65 | €17,558 | €27,686 | +€10,128 | +57.7% |
| Profit (loss) for the period before taxes | 9903 | -€51,300 | €66,646 | +€117,947 | |
| Income taxes | 67/77 | €504 | €9,209 | +€8,705 | +1,727% |
| Profit (loss) for the period | 9904 | -€51,804 | €57,438 | +€109,242 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,804 | €57,438 | +€109,242 |
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 13 October 2026 via checked.be.