IL DESTINO: 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 DESTINO
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€193
2024 · €1,634-€1,441
Equity
-€92,715
2024 · -€92,907+€193
Cash
€795
2024 · €1,777-€982
Balance sheet total
€182,746
2024 · €209,251-€26,504
Largest movements
Assets
- Tangible fixed assets -€26,258
down €26,258 (-13.0%), from €201,792 to €175,534
Equity and liabilities
- Debts after one year -€17,457
down €17,457 (-11.3%), from €154,486 to €137,029
- Other debts +€9,012
up €9,012 (+53.1%), from €16,970 to €25,982
- Short-term financial debts -€7,687
no longer reported in 2025 (was €7,687)
- Tax, wage and social debts -€7,228
down €7,228 (-15.1%), from €47,893 to €40,665
of which Taxes: -€11,502
- Trade debts -€5,959
down €5,959 (-16.9%), from €35,296 to €29,337
Income statement
- Gross operating margin -€9,902
down €9,902 (-5.8%), from €171,293 to €161,391
- Staff costs -€9,518
down €9,518 (-8.0%), from €118,831 to €109,313
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.
Result 2024
€1,634
Gross operating margin
-€9,902
Staff costs
+€9,518
Depreciation
+€492
Other operating charges
-€954
Financial income
-€58
Financial charges
-€536
Result 2025
€193
raises the resultlowers the result
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.
From operations
+€32,926
Investment
-€11,823
Financing
-€22,084
Cash 2024
€1,777
From operations (derived)
+€32,926
Net result for the year
+€193
Depreciation
+€38,081
Stocks and contracts
+€760
Receivables within one year
-€1,440
Deferred charges and accrued income
-€56
Trade debts
-€5,959
Tax, wage and social debts
-€7,228
Advances received
-€438
Other debts
+€9,012
Investment (derived)
-€11,823
Investment in fixed assets (net)
-€11,823
Financing
-€22,084
Debts after one year
-€17,457
Current portion of long-term debt
+€3,059
Short-term financial debts
-€7,687
Cash 2025
€795
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €209,251 | €182,746 | -€26,504 | -12.7% |
| Fixed assets | 21/28 | €201,792 | €175,534 | -€26,258 | -13.0% |
| Tangible fixed assets | 22/27 | €201,792 | €175,534 | -€26,258 | -13.0% |
| Land and buildings | 22 | €142,356 | €133,323 | -€9,033 | -6.3% |
| Plant, machinery and equipment | 23 | €37,291 | €26,936 | -€10,355 | -27.8% |
| Furniture and vehicles | 24 | €5,894 | €10,343 | +€4,449 | +75.5% |
| Leasing and similar rights | 25 | €16,251 | €4,931 | -€11,320 | -69.7% |
| Current assets | 29/58 | €7,458 | €7,212 | -€246 | -3.3% |
| Stocks and contracts in progress | 3 | €5,427 | €4,667 | -€760 | -14.0% |
| Stocks | 30/36 | €5,427 | €4,667 | -€760 | -14.0% |
| Amounts receivable within one year | 40/41 | €47 | €1,487 | +€1,440 | +3,034% |
| Trade receivables | 40 | - | €1,210 | +€1,210 | |
| Other amounts receivable | 41 | €47 | €277 | +€230 | +484% |
| Cash at bank and in hand | 54/58 | €1,777 | €795 | -€982 | -55.3% |
| Deferred charges and accrued income | 490/1 | €207 | €263 | +€56 | +27.0% |
| Total equity and liabilities | 10/49 | €209,251 | €182,746 | -€26,504 | -12.7% |
| Equity | 10/15 | -€92,907 | -€92,715 | +€193 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,507 | -€111,315 | +€193 | +0.2% |
| Amounts payable | 17/49 | €302,158 | €275,461 | -€26,697 | -8.8% |
| Amounts payable after more than one year | 17 | €154,486 | €137,029 | -€17,457 | -11.3% |
| Financial debts | 170/4 | €154,486 | €137,029 | -€17,457 | -11.3% |
| Amounts payable within one year | 42/48 | €147,672 | €138,432 | -€9,240 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €34,601 | €37,661 | +€3,059 | +8.8% |
| Financial debts | 43 | €7,687 | - | -€7,687 | |
| Credit institutions | 430/8 | €7,687 | - | -€7,687 | |
| Trade debts | 44 | €35,296 | €29,337 | -€5,959 | -16.9% |
| Suppliers | 440/4 | €35,296 | €29,337 | -€5,959 | -16.9% |
| Advances received on contracts in progress | 46 | €5,226 | €4,788 | -€438 | -8.4% |
| Taxes, remuneration and social security | 45 | €47,893 | €40,665 | -€7,228 | -15.1% |
| Taxes | 450/3 | €26,455 | €14,954 | -€11,502 | -43.5% |
| Remuneration and social security | 454/9 | €21,438 | €25,711 | +€4,274 | +19.9% |
| Other amounts payable | 47/48 | €16,970 | €25,982 | +€9,012 | +53.1% |
| Non-recurring operating income | 76A | €199 | €16,000 | +€15,801 | +7,940% |
| Remuneration, social security and pensions | 62 | €118,831 | €109,313 | -€9,518 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,574 | €38,081 | -€492 | -1.3% |
| Other operating charges | 640/8 | €2,641 | €3,596 | +€954 | +36.1% |
| Gross operating margin | 9900 | €171,293 | €161,391 | -€9,902 | -5.8% |
| Operating profit (loss) | 9901 | €11,247 | €10,401 | -€847 | -7.5% |
| Financial income | 75/76B | €117 | €59 | -€58 | -49.7% |
| Recurring financial income | 75 | €117 | €59 | -€58 | -49.7% |
| Financial charges | 65/66B | €9,731 | €10,267 | +€536 | +5.5% |
| Recurring financial charges | 65 | €9,731 | €10,267 | +€536 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €1,634 | €193 | -€1,441 | -88.2% |
| Profit (loss) for the period | 9904 | €1,634 | €193 | -€1,441 | -88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,634 | €193 | -€1,441 | -88.2% |
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 25 October 2026 via checked.be.