RESTAURANT FIRENZE: 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.
RESTAURANT FIRENZE
Largest movements
- Cash -€29,224
down €29,224 (-15.6%), from €187,785 to €158,560
mainly Net result for the year (-€29,038) and Receivables within one year (-€10,738)
- Tangible fixed assets -€13,703
down €13,703 (-25.4%), from €53,930 to €40,227
of which Land and buildings: -€8,195
- Receivables within one year +€10,738
up €10,738 (+30.4%), from €35,310 to €46,048
of which Other amounts receivable: +€11,501
- Stocks and contracts +€4,875
up €4,875 (+158%), from €3,080 to €7,955
- Profit (loss) carried forward -€29,038
down €29,038 (-8.8%), from €330,382 to €301,344
- Gross operating margin -€70,742
down €70,742 (-24.8%), from €285,539 to €214,798
- Staff costs +€18,494
up €18,494 (+8.7%), from €212,020 to €230,514
- Taxes -€15,653
down €15,653, from €15,631 to -€22
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €409,323 | €381,146 | -€28,177 | -6.9% |
| Fixed assets | 21/28 | €54,489 | €40,786 | -€13,703 | -25.1% |
| Tangible fixed assets | 22/27 | €53,930 | €40,227 | -€13,703 | -25.4% |
| Land and buildings | 22 | €24,662 | €16,467 | -€8,195 | -33.2% |
| Plant, machinery and equipment | 23 | €20,825 | €18,553 | -€2,272 | -10.9% |
| Furniture and vehicles | 24 | €7,632 | €4,497 | -€3,135 | -41.1% |
| Other tangible fixed assets | 26 | €810 | €709 | -€101 | -12.5% |
| Financial fixed assets | 28 | €559 | €559 | = | 0.0% |
| Current assets | 29/58 | €354,834 | €340,360 | -€14,473 | -4.1% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,080 | €7,955 | +€4,875 | +158% |
| Stocks | 30/36 | €3,080 | €7,955 | +€4,875 | +158% |
| Amounts receivable within one year | 40/41 | €35,310 | €46,048 | +€10,738 | +30.4% |
| Trade receivables | 40 | €764 | - | -€764 | |
| Other amounts receivable | 41 | €34,547 | €46,048 | +€11,501 | +33.3% |
| Cash at bank and in hand | 54/58 | €187,785 | €158,560 | -€29,224 | -15.6% |
| Deferred charges and accrued income | 490/1 | €8,659 | €7,797 | -€861 | -9.9% |
| Total equity and liabilities | 10/49 | €409,323 | €381,146 | -€28,177 | -6.9% |
| Equity | 10/15 | €365,423 | €336,385 | -€29,038 | -7.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,449 | €16,449 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €14,590 | €14,590 | = | 0.0% |
| Profit (loss) carried forward | 14 | €330,382 | €301,344 | -€29,038 | -8.8% |
| Amounts payable | 17/49 | €43,900 | €44,761 | +€861 | +2.0% |
| Amounts payable within one year | 42/48 | €40,975 | €41,761 | +€786 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €7,266 | €7,925 | +€659 | +9.1% |
| Trade debts | 44 | €14,704 | €15,920 | +€1,216 | +8.3% |
| Suppliers | 440/4 | €14,704 | €15,920 | +€1,216 | +8.3% |
| Taxes, remuneration and social security | 45 | €19,004 | €17,915 | -€1,089 | -5.7% |
| Taxes | 450/3 | €7,730 | €5,842 | -€1,888 | -24.4% |
| Remuneration and social security | 454/9 | €11,274 | €12,073 | +€799 | +7.1% |
| Accrued charges and deferred income | 492/3 | €2,925 | €3,000 | +€75 | +2.6% |
| Remuneration, social security and pensions | 62 | €212,020 | €230,514 | +€18,494 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,965 | €13,703 | +€738 | +5.7% |
| Gross operating margin | 9900 | €285,539 | €214,798 | -€70,742 | -24.8% |
| Operating profit (loss) | 9901 | €60,554 | -€29,420 | -€89,974 | |
| Financial income | 75/76B | €3,644 | €3,484 | -€160 | -4.4% |
| Recurring financial income | 75 | €3,644 | €3,484 | -€160 | -4.4% |
| Financial charges | 65/66B | €4,075 | €3,124 | -€951 | -23.3% |
| Recurring financial charges | 65 | €4,075 | €3,124 | -€951 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €60,123 | -€29,060 | -€89,183 | |
| Income taxes | 67/77 | €15,631 | -€22 | -€15,653 | |
| Profit (loss) for the period | 9904 | €44,492 | -€29,038 | -€73,530 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,492 | -€29,038 | -€73,530 |
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 19 October 2026 via checked.be.