La vita è bella: what changed
What changed
La vita è bella
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€2,104
2024 · -€18,469+€20,572
Equity
€23,365
2024 · €21,261+€2,104
Cash
€41,246
2024 · €57,250-€16,003
Balance sheet total
€297,915
2024 · €345,486-€47,571
Largest movements
Assets
- Tangible fixed assets -€17,816
down €17,816 (-7.6%), from €235,729 to €217,914
of which Land and buildings: -€15,037
- Cash -€16,003
down €16,003 (-28.0%), from €57,250 to €41,246
mainly Debts after one year (-€30,406) and Investment in fixed assets (net) (-€15,170)
- Receivables within one year -€8,177
down €8,177 (-38.1%), from €21,456 to €13,279
of which Trade receivables: -€8,606
Equity and liabilities
- Debts after one year -€30,406
down €30,406 (-12.4%), from €245,093 to €214,687
- Trade debts -€11,002
down €11,002 (-58.9%), from €18,688 to €7,685
- Tax, wage and social debts -€8,724
down €8,724 (-30.4%), from €28,658 to €19,933
of which Remuneration and social security: -€7,376
Income statement
- Gross operating margin +€16,833
up €16,833 (+7.9%), from €212,317 to €229,150
- Depreciation -€10,719
down €10,719 (-23.6%), from €45,393 to €34,673
- Staff costs +€5,927
up €5,927 (+3.5%), from €168,476 to €174,403
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
-€18,469
Gross operating margin
+€16,833
Staff costs
-€5,927
Depreciation
+€10,719
Other operating charges
-€1,143
Other operating items
+€209
Financial income
-€8
Financial charges
-€103
Taxes
-€9
Result 2025
€2,104
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
+€30,880
Investment
-€15,170
Financing
-€31,714
Cash 2024
€57,250
From operations (derived)
+€30,880
Net result for the year
+€2,104
Depreciation
+€34,673
Stocks and contracts
+€1,382
Receivables within one year
+€8,177
Deferred charges and accrued income
+€2,506
Trade debts
-€11,002
Tax, wage and social debts
-€8,724
Accrued charges and deferred income
+€1,765
Investment (derived)
-€15,170
Investment in fixed assets (net)
-€15,170
Financing
-€31,714
Debts after one year
-€30,406
Current portion of long-term debt
+€896
Short-term financial debts
-€2,204
Cash 2025
€41,246
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €345,486 | €297,915 | -€47,571 | -13.8% |
| Fixed assets | 21/28 | €253,504 | €234,001 | -€19,503 | -7.7% |
| Intangible fixed assets | 21 | €16,875 | €15,188 | -€1,688 | -10.0% |
| Tangible fixed assets | 22/27 | €235,729 | €217,914 | -€17,816 | -7.6% |
| Land and buildings | 22 | €194,568 | €179,531 | -€15,037 | -7.7% |
| Plant, machinery and equipment | 23 | €35,744 | €24,414 | -€11,330 | -31.7% |
| Furniture and vehicles | 24 | €5,418 | €13,969 | +€8,551 | +158% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €91,982 | €63,914 | -€28,068 | -30.5% |
| Stocks and contracts in progress | 3 | €9,906 | €8,524 | -€1,382 | -14.0% |
| Stocks | 30/36 | €9,906 | €8,524 | -€1,382 | -14.0% |
| Amounts receivable within one year | 40/41 | €21,456 | €13,279 | -€8,177 | -38.1% |
| Trade receivables | 40 | €13,046 | €4,440 | -€8,606 | -66.0% |
| Other amounts receivable | 41 | €8,410 | €8,839 | +€429 | +5.1% |
| Cash at bank and in hand | 54/58 | €57,250 | €41,246 | -€16,003 | -28.0% |
| Deferred charges and accrued income | 490/1 | €3,371 | €865 | -€2,506 | -74.3% |
| Total equity and liabilities | 10/49 | €345,486 | €297,915 | -€47,571 | -13.8% |
| Equity | 10/15 | €21,261 | €23,365 | +€2,104 | +9.9% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €39,704 | €39,704 | = | 0.0% |
| Distributable reserves | 133 | €39,704 | €39,704 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,242 | -€41,139 | +€2,104 | +4.9% |
| Amounts payable | 17/49 | €324,225 | €274,550 | -€49,675 | -15.3% |
| Amounts payable after more than one year | 17 | €245,093 | €214,687 | -€30,406 | -12.4% |
| Financial debts | 170/4 | €245,093 | €214,687 | -€30,406 | -12.4% |
| Amounts payable within one year | 42/48 | €79,083 | €58,048 | -€21,035 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €29,510 | €30,406 | +€896 | +3.0% |
| Financial debts | 43 | €2,228 | €24 | -€2,204 | -98.9% |
| Credit institutions | 430/8 | €2,228 | €24 | -€2,204 | -98.9% |
| Trade debts | 44 | €18,688 | €7,685 | -€11,002 | -58.9% |
| Suppliers | 440/4 | €18,688 | €7,685 | -€11,002 | -58.9% |
| Taxes, remuneration and social security | 45 | €28,658 | €19,933 | -€8,724 | -30.4% |
| Taxes | 450/3 | €11,304 | €9,956 | -€1,348 | -11.9% |
| Remuneration and social security | 454/9 | €17,353 | €9,977 | -€7,376 | -42.5% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €49 | €1,814 | +€1,765 | +3,627% |
| Non-recurring operating income | 76A | €10 | €295 | +€285 | +2,754% |
| Remuneration, social security and pensions | 62 | €168,476 | €174,403 | +€5,927 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,393 | €34,673 | -€10,719 | -23.6% |
| Other operating charges | 640/8 | €2,680 | €3,822 | +€1,143 | +42.6% |
| Non-recurring operating charges | 66A | €212 | €3 | -€209 | -98.7% |
| Gross operating margin | 9900 | €212,317 | €229,150 | +€16,833 | +7.9% |
| Operating profit (loss) | 9901 | -€4,443 | €16,249 | +€20,692 | |
| Financial income | 75/76B | €164 | €156 | -€8 | -4.7% |
| Recurring financial income | 75 | €164 | €156 | -€8 | -4.7% |
| Financial charges | 65/66B | €13,598 | €13,701 | +€103 | +0.8% |
| Recurring financial charges | 65 | €13,598 | €13,701 | +€103 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,877 | €2,704 | +€20,581 | |
| Income taxes | 67/77 | €591 | €600 | +€9 | +1.5% |
| Profit (loss) for the period | 9904 | -€18,469 | €2,104 | +€20,572 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,469 | €2,104 | +€20,572 |
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 2 November 2026 via checked.be.