MARI-DEVA: 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
MARI-DEVA
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€5,676
2024 · €18,737-€13,061
Equity
-€15,524
2024 · -€21,200+€5,676
Cash
€16,152
2024 · €11,260+€4,891
Balance sheet total
€498,835
2024 · €537,839-€39,004
Largest movements
Assets
- Tangible fixed assets -€43,183
down €43,183 (-9.2%), from €468,373 to €425,191
Equity and liabilities
- Debts after one year -€51,480
down €51,480 (-13.3%), from €385,915 to €334,435
- Trade debts +€14,384
up €14,384 (+81.2%), from €17,716 to €32,100
- Profit (loss) carried forward +€5,676
up €5,676 (+6.2%), from -€90,911 to -€85,235
Income statement
- Gross operating margin -€33,441
down €33,441 (-18.3%), from €182,660 to €149,219
- Staff costs -€20,871
down €20,871 (-22.0%), from €94,784 to €73,912
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
€18,737
Gross operating margin
-€33,441
Staff costs
+€20,871
Depreciation
-€989
Other operating charges
-€93
Other operating items
+€519
Financial income
-€1,383
Financial charges
+€1,440
Taxes
+€15
Result 2025
€5,676
raises the resultlowers the resultnot broken down further in the accounts
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
+€67,170
Investment
-€8,177
Financing
-€54,101
Cash 2024
€11,260
From operations (derived)
+€67,170
Net result for the year
+€5,676
Depreciation
+€51,360
Stocks and contracts
-€3,319
Receivables within one year
-€915
Deferred charges and accrued income
+€4,947
Trade debts
+€14,384
Tax, wage and social debts
-€4,537
Advances received
+€16
Other debts
+€486
Accrued charges and deferred income
-€928
Investment (derived)
-€8,177
Investment in fixed assets (net)
-€8,177
Financing
-€54,101
Debts after one year
-€51,480
Current portion of long-term debt
+€858
Short-term financial debts
-€3,480
Cash 2025
€16,152
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €537,839 | €498,835 | -€39,004 | -7.3% |
| Fixed assets | 21/28 | €472,153 | €428,971 | -€43,183 | -9.1% |
| Tangible fixed assets | 22/27 | €468,373 | €425,191 | -€43,183 | -9.2% |
| Land and buildings | 22 | €131,429 | €120,429 | -€11,000 | -8.4% |
| Plant, machinery and equipment | 23 | €95,696 | €86,409 | -€9,287 | -9.7% |
| Furniture and vehicles | 24 | €9,959 | €6,889 | -€3,071 | -30.8% |
| Other tangible fixed assets | 26 | €231,289 | €211,465 | -€19,825 | -8.6% |
| Financial fixed assets | 28 | €3,780 | €3,780 | = | 0.0% |
| Current assets | 29/58 | €65,685 | €69,864 | +€4,179 | +6.4% |
| Stocks and contracts in progress | 3 | €36,521 | €39,840 | +€3,319 | +9.1% |
| Stocks | 30/36 | €36,521 | €39,840 | +€3,319 | +9.1% |
| Amounts receivable within one year | 40/41 | €3,409 | €4,324 | +€915 | +26.8% |
| Trade receivables | 40 | €1,726 | €2,428 | +€701 | +40.6% |
| Other amounts receivable | 41 | €1,683 | €1,897 | +€214 | +12.7% |
| Cash at bank and in hand | 54/58 | €11,260 | €16,152 | +€4,891 | +43.4% |
| Deferred charges and accrued income | 490/1 | €14,495 | €9,548 | -€4,947 | -34.1% |
| Total equity and liabilities | 10/49 | €537,839 | €498,835 | -€39,004 | -7.3% |
| Equity | 10/15 | -€21,200 | -€15,524 | +€5,676 | +26.8% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €1,111 | €1,111 | = | 0.0% |
| Distributable reserves | 133 | €1,111 | €1,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,911 | -€85,235 | +€5,676 | +6.2% |
| Amounts payable | 17/49 | €559,039 | €514,359 | -€44,680 | -8.0% |
| Amounts payable after more than one year | 17 | €385,915 | €334,435 | -€51,480 | -13.3% |
| Financial debts | 170/4 | €385,915 | €334,435 | -€51,480 | -13.3% |
| Amounts payable within one year | 42/48 | €172,102 | €179,830 | +€7,728 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €50,622 | €51,480 | +€858 | +1.7% |
| Financial debts | 43 | €22,855 | €19,376 | -€3,480 | -15.2% |
| Credit institutions | 430/8 | €22,835 | €18,533 | -€4,302 | -18.8% |
| Other loans | 439 | €20 | €843 | +€823 | +4,118% |
| Trade debts | 44 | €17,716 | €32,100 | +€14,384 | +81.2% |
| Suppliers | 440/4 | €17,716 | €32,100 | +€14,384 | +81.2% |
| Advances received on contracts in progress | 46 | - | €16 | +€16 | |
| Taxes, remuneration and social security | 45 | €23,372 | €18,835 | -€4,537 | -19.4% |
| Taxes | 450/3 | €13,769 | €11,621 | -€2,148 | -15.6% |
| Remuneration and social security | 454/9 | €9,602 | €7,213 | -€2,389 | -24.9% |
| Other amounts payable | 47/48 | €57,537 | €58,023 | +€486 | +0.8% |
| Accrued charges and deferred income | 492/3 | €1,021 | €94 | -€928 | -90.8% |
| Non-recurring operating income | 76A | €307 | - | -€307 | |
| Remuneration, social security and pensions | 62 | €94,784 | €73,912 | -€20,871 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,371 | €51,360 | +€989 | +2.0% |
| Other operating charges | 640/8 | €5,862 | €5,954 | +€93 | +1.6% |
| Non-recurring operating charges | 66A | €519 | - | -€519 | |
| Gross operating margin | 9900 | €182,660 | €149,219 | -€33,441 | -18.3% |
| Operating profit (loss) | 9901 | €31,126 | €17,993 | -€13,133 | -42.2% |
| Financial income | 75/76B | €1,415 | €32 | -€1,383 | -97.7% |
| Recurring financial income | 75 | €1,415 | €32 | -€1,383 | -97.7% |
| Financial charges | 65/66B | €13,582 | €12,142 | -€1,440 | -10.6% |
| Recurring financial charges | 65 | €13,582 | €12,142 | -€1,440 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €18,958 | €5,883 | -€13,076 | -69.0% |
| Income taxes | 67/77 | €221 | €206 | -€15 | -6.8% |
| Profit (loss) for the period | 9904 | €18,737 | €5,676 | -€13,061 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,737 | €5,676 | -€13,061 | -69.7% |
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 16 October 2026 via checked.be.