RESTAURANT NAPOLI: 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 NAPOLI
Largest movements
- Tangible fixed assets -€13,353
down €13,353 (-8.5%), from €157,668 to €144,315
of which Plant, machinery and equipment: -€8,305
- Cash -€10,449
down €10,449 (-13.9%), from €75,104 to €64,655
mainly Debts after one year (-€22,516) and Investment in fixed assets (net) (-€22,183)
- Receivables within one year +€4,070
up €4,070 (+16.2%), from €25,082 to €29,152
of which Trade receivables: +€6,506
- Debts after one year -€22,516
down €22,516 (-33.9%), from €66,373 to €43,857
- Tax, wage and social debts +€4,648
up €4,648 (+11.9%), from €39,168 to €43,816
of which Remuneration and social security: +€5,374
- Contributions +€2,967
up €2,967 (+6.4%), from €46,300 to €49,267
- Reserves -€2,967
down €2,967 (-4.4%), from €67,183 to €64,215
of which Non-distributable reserves: -€2,967
- Staff costs +€52,862
up €52,862 (+18.2%), from €290,585 to €343,447
- Gross operating margin +€47,354
up €47,354 (+13.6%), from €348,483 to €395,837
- Depreciation -€6,283
down €6,283 (-15.0%), from €41,818 to €35,535
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 | €267,757 | €248,378 | -€19,379 | -7.2% |
| Fixed assets | 21/28 | €157,668 | €144,315 | -€13,353 | -8.5% |
| Tangible fixed assets | 22/27 | €157,668 | €144,315 | -€13,353 | -8.5% |
| Land and buildings | 22 | €78,685 | €73,637 | -€5,048 | -6.4% |
| Plant, machinery and equipment | 23 | €78,983 | €70,679 | -€8,305 | -10.5% |
| Current assets | 29/58 | €110,089 | €104,063 | -€6,026 | -5.5% |
| Stocks and contracts in progress | 3 | €5,142 | €4,734 | -€408 | -7.9% |
| Stocks | 30/36 | €5,142 | €4,734 | -€408 | -7.9% |
| Amounts receivable within one year | 40/41 | €25,082 | €29,152 | +€4,070 | +16.2% |
| Trade receivables | 40 | €14,182 | €20,688 | +€6,506 | +45.9% |
| Other amounts receivable | 41 | €10,900 | €8,464 | -€2,436 | -22.3% |
| Cash at bank and in hand | 54/58 | €75,104 | €64,655 | -€10,449 | -13.9% |
| Deferred charges and accrued income | 490/1 | €4,761 | €5,522 | +€761 | +16.0% |
| Total equity and liabilities | 10/49 | €267,757 | €248,378 | -€19,379 | -7.2% |
| Equity | 10/15 | €93,196 | €95,320 | +€2,124 | +2.3% |
| Contributions | 10/11 | €46,300 | €49,267 | +€2,967 | +6.4% |
| Reserves | 13 | €67,183 | €64,215 | -€2,967 | -4.4% |
| Non-distributable reserves | 130/1 | €2,967 | - | -€2,967 | |
| Reserves not available under the articles | 1311 | €2,967 | - | -€2,967 | |
| Distributable reserves | 133 | €64,215 | €64,215 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,287 | -€18,163 | +€2,124 | +10.5% |
| Amounts payable | 17/49 | €174,561 | €153,058 | -€21,503 | -12.3% |
| Amounts payable after more than one year | 17 | €66,373 | €43,857 | -€22,516 | -33.9% |
| Financial debts | 170/4 | €66,373 | €43,857 | -€22,516 | -33.9% |
| Amounts payable within one year | 42/48 | €102,843 | €104,279 | +€1,436 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €29,275 | €28,030 | -€1,245 | -4.3% |
| Trade debts | 44 | €34,400 | €32,434 | -€1,967 | -5.7% |
| Suppliers | 440/4 | €34,400 | €32,434 | -€1,967 | -5.7% |
| Taxes, remuneration and social security | 45 | €39,168 | €43,816 | +€4,648 | +11.9% |
| Taxes | 450/3 | €6,038 | €5,312 | -€726 | -12.0% |
| Remuneration and social security | 454/9 | €33,130 | €38,504 | +€5,374 | +16.2% |
| Accrued charges and deferred income | 492/3 | €5,345 | €4,922 | -€423 | -7.9% |
| Remuneration, social security and pensions | 62 | €290,585 | €343,447 | +€52,862 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,818 | €35,535 | -€6,283 | -15.0% |
| Other operating charges | 640/8 | €4,840 | €5,389 | +€548 | +11.3% |
| Gross operating margin | 9900 | €348,483 | €395,837 | +€47,354 | +13.6% |
| Operating profit (loss) | 9901 | €11,239 | €11,466 | +€226 | +2.0% |
| Financial income | 75/76B | €24 | €4 | -€20 | -83.6% |
| Recurring financial income | 75 | €24 | €4 | -€20 | -83.6% |
| Financial charges | 65/66B | €3,754 | €6,811 | +€3,057 | +81.4% |
| Recurring financial charges | 65 | €3,754 | €6,811 | +€3,057 | +81.4% |
| Profit (loss) for the period before taxes | 9903 | €7,509 | €4,658 | -€2,851 | -38.0% |
| Income taxes | 67/77 | €1,148 | €2,534 | +€1,386 | +121% |
| Profit (loss) for the period | 9904 | €6,361 | €2,124 | -€4,237 | -66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,361 | €2,124 | -€4,237 | -66.6% |
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.