ISRABEN: 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
ISRABEN
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€8,884
2024 · €5,565-€14,449
Equity
-€24,728
2024 · -€15,844-€8,884
Cash
€6,415
2024 · €9,732-€3,317
Balance sheet total
€665,941
2024 · €712,412-€46,470
Largest movements
Assets
- Tangible fixed assets -€41,104
down €41,104 (-6.0%), from €688,733 to €647,629
of which Land and buildings: -€35,045
Equity and liabilities
- Debts after one year -€50,034
down €50,034 (-10.6%), from €471,354 to €421,320
- Profit (loss) carried forward -€8,884
down €8,884 (-11.4%), from -€77,727 to -€86,611
- Other debts +€7,625
up €7,625 (+4.7%), from €161,844 to €169,469
Income statement
- Staff costs +€14,437
up €14,437 (+13.3%), from €108,521 to €122,958
- Gross operating margin -€2,045
down €2,045 (-1.2%), from €176,995 to €174,950
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
€5,565
Gross operating margin
-€2,045
Staff costs
-€14,437
Depreciation
-€375
Other operating charges
+€970
Financial income
-€64
Financial charges
+€1,502
Result 2025
-€8,884
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
+€48,277
Investment
-€1,488
Financing
-€50,106
Cash 2024
€9,732
From operations (derived)
+€48,277
Net result for the year
-€8,884
Depreciation
+€42,592
Stocks and contracts
+€1,505
Receivables within one year
+€1,793
Deferred charges and accrued income
-€1,248
Trade debts
+€997
Tax, wage and social debts
+€3,898
Other debts
+€7,625
Investment (derived)
-€1,488
Investment in fixed assets (net)
-€1,488
Financing
-€50,106
Debts after one year
-€50,034
Current portion of long-term debt
-€72
Cash 2025
€6,415
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €712,412 | €665,941 | -€46,470 | -6.5% |
| Fixed assets | 21/28 | €688,733 | €647,629 | -€41,104 | -6.0% |
| Tangible fixed assets | 22/27 | €688,733 | €647,629 | -€41,104 | -6.0% |
| Land and buildings | 22 | €651,774 | €616,728 | -€35,045 | -5.4% |
| Plant, machinery and equipment | 23 | €26,359 | €20,301 | -€6,059 | -23.0% |
| Other tangible fixed assets | 26 | €10,600 | €10,600 | = | 0.0% |
| Current assets | 29/58 | €23,679 | €18,312 | -€5,367 | -22.7% |
| Stocks and contracts in progress | 3 | €10,773 | €9,268 | -€1,505 | -14.0% |
| Stocks | 30/36 | €10,773 | €9,268 | -€1,505 | -14.0% |
| Amounts receivable within one year | 40/41 | €1,793 | €0 | -€1,793 | -100% |
| Trade receivables | 40 | €1,793 | €0 | -€1,793 | -100% |
| Cash at bank and in hand | 54/58 | €9,732 | €6,415 | -€3,317 | -34.1% |
| Deferred charges and accrued income | 490/1 | €1,382 | €2,630 | +€1,248 | +90.4% |
| Total equity and liabilities | 10/49 | €712,412 | €665,941 | -€46,470 | -6.5% |
| Equity | 10/15 | -€15,844 | -€24,728 | -€8,884 | -56.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €43,333 | €43,333 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €17,873 | €17,873 | = | 0.0% |
| Distributable reserves | 133 | €25,460 | €25,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,727 | -€86,611 | -€8,884 | -11.4% |
| Amounts payable | 17/49 | €728,255 | €690,669 | -€37,586 | -5.2% |
| Amounts payable after more than one year | 17 | €471,354 | €421,320 | -€50,034 | -10.6% |
| Financial debts | 170/4 | €471,354 | €421,320 | -€50,034 | -10.6% |
| Amounts payable within one year | 42/48 | €256,901 | €269,349 | +€12,448 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €50,106 | €50,034 | -€72 | -0.1% |
| Trade debts | 44 | €24,767 | €25,764 | +€997 | +4.0% |
| Suppliers | 440/4 | €24,767 | €25,764 | +€997 | +4.0% |
| Taxes, remuneration and social security | 45 | €20,184 | €24,081 | +€3,898 | +19.3% |
| Taxes | 450/3 | €3,977 | €5,394 | +€1,416 | +35.6% |
| Remuneration and social security | 454/9 | €16,207 | €18,688 | +€2,481 | +15.3% |
| Other amounts payable | 47/48 | €161,844 | €169,469 | +€7,625 | +4.7% |
| Remuneration, social security and pensions | 62 | €108,521 | €122,958 | +€14,437 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,217 | €42,592 | +€375 | +0.9% |
| Other operating charges | 640/8 | €5,340 | €4,370 | -€970 | -18.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €176,995 | €174,950 | -€2,045 | -1.2% |
| Operating profit (loss) | 9901 | €20,917 | €5,030 | -€15,888 | -76.0% |
| Financial income | 75/76B | €67 | €3 | -€64 | -94.9% |
| Recurring financial income | 75 | €67 | €3 | -€64 | -94.9% |
| Financial charges | 65/66B | €15,419 | €13,917 | -€1,502 | -9.7% |
| Recurring financial charges | 65 | €15,419 | €13,917 | -€1,502 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €5,565 | -€8,884 | -€14,449 | |
| Profit (loss) for the period | 9904 | €5,565 | -€8,884 | -€14,449 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,565 | -€8,884 | -€14,449 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.