IL GABBIANO: what changed
What changed
IL GABBIANO
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€2,057
2024 · €4,366-€6,422
Equity
€32,309
2024 · €34,366-€2,057
Cash
€27,088
2024 · €13,041+€14,047
Balance sheet total
€186,465
2024 · €151,965+€34,500
Largest movements
Assets
- Receivables within one year +€16,619
up €16,619 (+1,911%), from €870 to €17,489
of which Trade receivables: +€16,068
- Cash +€14,047
up €14,047 (+108%), from €13,041 to €27,088
mainly Depreciation (+€18,554) and Debts after one year (+€17,536)
- Financial fixed assets +€3,120
up €3,120 (+86.7%), from €3,600 to €6,720
Equity and liabilities
- Debts after one year +€17,536
up €17,536 (+24.4%), from €71,854 to €89,390
- Accrued charges and deferred income +€16,309
up €16,309 (+233%), from €6,999 to €23,308
- Trade debts -€4,566
down €4,566 (-71.6%), from €6,379 to €1,813
- Tax, wage and social debts +€4,244
up €4,244 (+67.0%), from €6,334 to €10,578
of which Taxes: +€5,408
- Profit (loss) carried forward -€2,057
new in 2025: -€2,057
Income statement
- Gross operating margin +€23,141
up €23,141 (+45.7%), from €50,685 to €73,825
- Staff costs +€19,465
up €19,465 (+82.4%), from €23,633 to €43,097
- Depreciation +€2,671
up €2,671 (+16.8%), from €15,884 to €18,554
- Other operating charges +€1,519
up €1,519 (+60.2%), from €2,525 to €4,044
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
€4,366
Gross operating margin
+€23,141
Staff costs
-€19,465
Depreciation
-€2,671
Other operating charges
-€1,519
Other operating items
-€5,465
Financial income
+€316
Financial charges
-€282
Taxes
-€478
Result 2025
-€2,057
raises the resultlowers the resultnot broken down further in the accounts
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
+€16,697
Investment
-€21,937
Financing
+€19,287
Cash 2024
€13,041
From operations (derived)
+€16,697
Net result for the year
-€2,057
Depreciation
+€18,554
Stocks and contracts
-€750
Receivables within one year
-€16,619
Deferred charges and accrued income
+€299
Trade debts
-€4,566
Tax, wage and social debts
+€4,244
Other debts
+€1,282
Accrued charges and deferred income
+€16,309
Investment (derived)
-€21,937
Investment in fixed assets (net)
-€21,937
Financing
+€19,287
Debts after one year
+€17,536
Current portion of long-term debt
+€1,089
Short-term financial debts
+€662
Cash 2025
€27,088
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,965 | €186,465 | +€34,500 | +22.7% |
| Fixed assets | 21/28 | €129,756 | €133,138 | +€3,382 | +2.6% |
| Tangible fixed assets | 22/27 | €126,156 | €126,418 | +€262 | +0.2% |
| Land and buildings | 22 | €46,877 | €49,849 | +€2,973 | +6.3% |
| Plant, machinery and equipment | 23 | €40,403 | €63,116 | +€22,713 | +56.2% |
| Furniture and vehicles | 24 | €38,876 | €13,453 | -€25,423 | -65.4% |
| Financial fixed assets | 28 | €3,600 | €6,720 | +€3,120 | +86.7% |
| Current assets | 29/58 | €22,210 | €53,327 | +€31,117 | +140% |
| Stocks and contracts in progress | 3 | €8,000 | €8,750 | +€750 | +9.4% |
| Stocks | 30/36 | €8,000 | €8,750 | +€750 | +9.4% |
| Amounts receivable within one year | 40/41 | €870 | €17,489 | +€16,619 | +1,911% |
| Trade receivables | 40 | €261 | €16,329 | +€16,068 | +6,156% |
| Other amounts receivable | 41 | €609 | €1,160 | +€551 | +90.6% |
| Cash at bank and in hand | 54/58 | €13,041 | €27,088 | +€14,047 | +108% |
| Deferred charges and accrued income | 490/1 | €299 | - | -€299 | |
| Total equity and liabilities | 10/49 | €151,965 | €186,465 | +€34,500 | +22.7% |
| Equity | 10/15 | €34,366 | €32,309 | -€2,057 | -6.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | €30,000 | €30,000 | = | 0.0% |
| Other | 1109/19 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €4,366 | €4,366 | = | 0.0% |
| Distributable reserves | 133 | €4,366 | €4,366 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,057 | -€2,057 | |
| Amounts payable | 17/49 | €117,600 | €154,156 | +€36,556 | +31.1% |
| Amounts payable after more than one year | 17 | €71,854 | €89,390 | +€17,536 | +24.4% |
| Financial debts | 170/4 | €71,854 | €89,390 | +€17,536 | +24.4% |
| Amounts payable within one year | 42/48 | €38,746 | €41,458 | +€2,712 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €22,320 | €23,409 | +€1,089 | +4.9% |
| Financial debts | 43 | €3,026 | €3,688 | +€662 | +21.9% |
| Credit institutions | 430/8 | €3,026 | €3,688 | +€662 | +21.9% |
| Trade debts | 44 | €6,379 | €1,813 | -€4,566 | -71.6% |
| Suppliers | 440/4 | €6,379 | €1,813 | -€4,566 | -71.6% |
| Taxes, remuneration and social security | 45 | €6,334 | €10,578 | +€4,244 | +67.0% |
| Taxes | 450/3 | €3,306 | €8,714 | +€5,408 | +164% |
| Remuneration and social security | 454/9 | €3,029 | €1,865 | -€1,164 | -38.4% |
| Other amounts payable | 47/48 | €688 | €1,970 | +€1,282 | +186% |
| Accrued charges and deferred income | 492/3 | €6,999 | €23,308 | +€16,309 | +233% |
| Non-recurring operating income | 76A | €7,379 | €2 | -€7,377 | -100.0% |
| Remuneration, social security and pensions | 62 | €23,633 | €43,097 | +€19,465 | +82.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,884 | €18,554 | +€2,671 | +16.8% |
| Other operating charges | 640/8 | €2,525 | €4,044 | +€1,519 | +60.2% |
| Non-recurring operating charges | 66A | €2,000 | €7,465 | +€5,465 | +273% |
| Gross operating margin | 9900 | €50,685 | €73,825 | +€23,141 | +45.7% |
| Operating profit (loss) | 9901 | €6,643 | €664 | -€5,979 | -90.0% |
| Financial income | 75/76B | €3,654 | €3,970 | +€316 | +8.7% |
| Recurring financial income | 75 | €3,654 | €3,970 | +€316 | +8.7% |
| Financial charges | 65/66B | €5,313 | €5,594 | +€282 | +5.3% |
| Recurring financial charges | 65 | €5,313 | €5,594 | +€282 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €4,984 | -€960 | -€5,944 | |
| Income taxes | 67/77 | €619 | €1,097 | +€478 | +77.2% |
| Profit (loss) for the period | 9904 | €4,366 | -€2,057 | -€6,422 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,366 | -€2,057 | -€6,422 |
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 7 November 2026 via checked.be.