SANSEVERIA: what changed
Two fiscal 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
SANSEVERIA
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€97,416
2024 · €47,451+€49,966
Equity
€155,884
2024 · €58,468+€97,416
Cash
€24,243
2024 · €19,272+€4,971
Balance sheet total
€1.6m
2024 · €1.4m+€264,476
Largest movements
Assets
- Tangible fixed assets +€212,219
up €212,219 (+17.7%), from €1.2m to €1.4m
- Receivables within one year +€51,820
up €51,820 (+51.7%), from €100,198 to €152,018
of which Other amounts receivable: +€56,332
Equity and liabilities
- Other debts +€227,269
up €227,269 (+505.2%), from €44,987 to €272,256
- Reserves +€97,416
up €97,416 (+175.6%), from €55,468 to €152,884
- Trade debts -€53,592
down €53,592 (-32.2%), from €166,661 to €113,069
Income statement
- Gross operating margin +€97,559
up €97,559 (+25.6%), from €380,720 to €478,279
- Depreciation +€15,909
up €15,909 (+16.6%), from €95,911 to €111,820
- Other operating charges +€13,503
up €13,503 (+48.8%), from €27,648 to €41,152
- Taxes +€12,998
up €12,998 (+1186.6%), from €1,095 to €14,093
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
€47,451
Gross operating margin
+€97,559
Staff costs
-€3,752
Depreciation
-€15,909
Other operating charges
-€13,503
Financial income
+€95
Financial charges
-€1,526
Taxes
-€12,998
Result 2025
€97,416
Cash bridge derived
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
+€329,252
Investment
-€319,274
Financing
-€5,007
Cash 2024
€19,272
From operations (derived)
+€329,252
Net result for the year
+€97,416
Depreciation
+€111,820
Smaller working-capital items
-€231
Receivables within one year
-€51,820
Trade debts
-€53,592
Tax, wage and social debts
-€9,705
Other debts
+€227,269
Accrued charges and deferred income
+€8,096
Investment (derived)
-€319,274
Investment in fixed assets (net)
-€319,274
Financing
-€5,007
Debts after one year
-€4,503
Current portion of long-term debt
-€2,148
Short-term financial debts
+€1,644
Cash 2025
€24,243
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,354,265 | €1,618,741 | +€264,476 | +19.5% |
| Fixed assets | 21/28 | €1,219,386 | €1,426,840 | +€207,454 | +17.0% |
| Intangible fixed assets | 21 | €22,523 | €17,757 | -€4,765 | -21.2% |
| Tangible fixed assets | 22/27 | €1,196,864 | €1,409,083 | +€212,219 | +17.7% |
| Land and buildings | 22 | €896,347 | €997,338 | +€100,991 | +11.3% |
| Plant, machinery and equipment | 23 | €30,062 | €26,320 | -€3,741 | -12.4% |
| Furniture and vehicles | 24 | €74,141 | €86,561 | +€12,420 | +16.8% |
| Other tangible fixed assets | 26 | €196,314 | €298,863 | +€102,549 | +52.2% |
| Current assets | 29/58 | €134,878 | €191,901 | +€57,022 | +42.3% |
| Stocks and contracts in progress | 3 | €14,881 | €15,640 | +€760 | +5.1% |
| Stocks | 30/36 | €14,881 | €15,640 | +€760 | +5.1% |
| Amounts receivable within one year | 40/41 | €100,198 | €152,018 | +€51,820 | +51.7% |
| Trade receivables | 40 | €4,996 | €485 | -€4,512 | -90.3% |
| Other amounts receivable | 41 | €95,201 | €151,533 | +€56,332 | +59.2% |
| Cash at bank and in hand | 54/58 | €19,272 | €24,243 | +€4,971 | +25.8% |
| Deferred charges and accrued income | 490/1 | €528 | €0 | -€528 | -100.0% |
| Total equity and liabilities | 10/49 | €1,354,265 | €1,618,741 | +€264,476 | +19.5% |
| Equity | 10/15 | €58,468 | €155,884 | +€97,416 | +166.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €55,468 | €152,884 | +€97,416 | +175.6% |
| Distributable reserves | 133 | €55,468 | €152,884 | +€97,416 | +175.6% |
| Amounts payable | 17/49 | €1,295,797 | €1,462,857 | +€167,060 | +12.9% |
| Amounts payable after more than one year | 17 | €931,848 | €927,345 | -€4,503 | -0.5% |
| Financial debts | 170/4 | €931,848 | €927,345 | -€4,503 | -0.5% |
| Amounts payable within one year | 42/48 | €362,099 | €525,566 | +€163,468 | +45.1% |
| Current portion of amounts payable after more than one year | 42 | €123,524 | €121,376 | -€2,148 | -1.7% |
| Financial debts | 43 | €12 | €1,656 | +€1,644 | +13791.8% |
| Credit institutions | 430/8 | €12 | €0 | -€12 | -100.0% |
| Other loans | 439 | - | €1,656 | +€1,656 | |
| Trade debts | 44 | €166,661 | €113,069 | -€53,592 | -32.2% |
| Suppliers | 440/4 | €166,661 | €113,069 | -€53,592 | -32.2% |
| Taxes, remuneration and social security | 45 | €26,915 | €17,209 | -€9,705 | -36.1% |
| Taxes | 450/3 | €16,751 | €17,209 | +€458 | +2.7% |
| Remuneration and social security | 454/9 | €10,164 | €0 | -€10,164 | -100.0% |
| Other amounts payable | 47/48 | €44,987 | €272,256 | +€227,269 | +505.2% |
| Accrued charges and deferred income | 492/3 | €1,850 | €9,946 | +€8,096 | +437.6% |
| Remuneration, social security and pensions | 62 | €169,213 | €172,966 | +€3,752 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,911 | €111,820 | +€15,909 | +16.6% |
| Other operating charges | 640/8 | €27,648 | €41,152 | +€13,503 | +48.8% |
| Gross operating margin | 9900 | €380,720 | €478,279 | +€97,559 | +25.6% |
| Operating profit (loss) | 9901 | €87,948 | €152,342 | +€64,394 | +73.2% |
| Financial income | 75/76B | €380 | €476 | +€95 | +25.0% |
| Recurring financial income | 75 | €380 | €476 | +€95 | +25.0% |
| Financial charges | 65/66B | €39,782 | €41,308 | +€1,526 | +3.8% |
| Recurring financial charges | 65 | €39,782 | €41,308 | +€1,526 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €48,546 | €111,510 | +€62,964 | +129.7% |
| Income taxes | 67/77 | €1,095 | €14,093 | +€12,998 | +1186.6% |
| Profit (loss) for the period | 9904 | €47,451 | €97,416 | +€49,966 | +105.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,451 | €97,416 | +€49,966 | +105.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.