SICILIA: 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
SICILIA
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3,663
2024 · €18,440-€14,777
Equity
€39,360
2024 · €35,697+€3,663
Cash
€39,786
2024 · €38,548+€1,238
Balance sheet total
€164,741
2024 · €164,727+€14
Largest movements
Assets
- Receivables within one year -€12,067
down €12,067 (-33.6%), from €35,908 to €23,841
of which Other amounts receivable: -€10,702
- Tangible fixed assets +€7,399
up €7,399 (+13.8%), from €53,512 to €60,911
of which Leasing and similar rights: +€10,036
- Stocks and contracts +€1,787
up €1,787 (+8.3%), from €21,432 to €23,219
- Deferred charges and accrued income +€1,658
up €1,658 (+21.2%), from €7,805 to €9,463
Equity and liabilities
- Trade debts -€9,073
down €9,073 (-22.5%), from €40,247 to €31,174
- Accrued charges and deferred income +€4,845
up €4,845 (+119%), from €4,072 to €8,917
- Profit (loss) carried forward +€3,663
up €3,663 (+17.4%), from €21,004 to €24,667
Income statement
- Staff costs +€23,732
up €23,732 (+5.7%), from €415,838 to €439,570
- Gross operating margin +€13,548
up €13,548 (+2.9%), from €470,657 to €484,205
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
€18,440
Gross operating margin
+€13,548
Staff costs
-€23,732
Depreciation
-€1,046
Other operating charges
-€22
Financial income
-€28
Financial charges
+€418
Taxes
-€3,915
Result 2025
€3,663
raises the resultlowers the result
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
+€25,186
Investment
-€23,236
Financing
-€713
Cash 2024
€38,548
From operations (derived)
+€25,186
Net result for the year
+€3,663
Depreciation
+€15,837
Stocks and contracts
-€1,787
Receivables within one year
+€12,067
Deferred charges and accrued income
-€1,658
Trade debts
-€9,073
Tax, wage and social debts
+€1,231
Advances received
+€60
Accrued charges and deferred income
+€4,845
Investment (derived)
-€23,236
Investment in fixed assets (net)
-€23,236
Financing
-€713
Debts after one year
+€507
Current portion of long-term debt
-€1,219
Cash 2025
€39,786
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,727 | €164,741 | +€14 | 0.0% |
| Fixed assets | 21/28 | €61,034 | €68,433 | +€7,399 | +12.1% |
| Tangible fixed assets | 22/27 | €53,512 | €60,911 | +€7,399 | +13.8% |
| Plant, machinery and equipment | 23 | €25,643 | €27,024 | +€1,382 | +5.4% |
| Furniture and vehicles | 24 | €5,673 | €4,265 | -€1,408 | -24.8% |
| Leasing and similar rights | 25 | €2,896 | €12,932 | +€10,036 | +347% |
| Other tangible fixed assets | 26 | €19,300 | €16,690 | -€2,611 | -13.5% |
| Financial fixed assets | 28 | €7,522 | €7,522 | = | 0.0% |
| Current assets | 29/58 | €103,694 | €96,308 | -€7,385 | -7.1% |
| Stocks and contracts in progress | 3 | €21,432 | €23,219 | +€1,787 | +8.3% |
| Stocks | 30/36 | €21,432 | €23,219 | +€1,787 | +8.3% |
| Amounts receivable within one year | 40/41 | €35,908 | €23,841 | -€12,067 | -33.6% |
| Trade receivables | 40 | €10,309 | €8,944 | -€1,365 | -13.2% |
| Other amounts receivable | 41 | €25,599 | €14,896 | -€10,702 | -41.8% |
| Cash at bank and in hand | 54/58 | €38,548 | €39,786 | +€1,238 | +3.2% |
| Deferred charges and accrued income | 490/1 | €7,805 | €9,463 | +€1,658 | +21.2% |
| Total equity and liabilities | 10/49 | €164,727 | €164,741 | +€14 | 0.0% |
| Equity | 10/15 | €35,697 | €39,360 | +€3,663 | +10.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €8,497 | €8,497 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Tax-exempt reserves | 132 | €6,637 | €6,637 | = | 0.0% |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €21,004 | €24,667 | +€3,663 | +17.4% |
| Amounts payable | 17/49 | €129,030 | €125,380 | -€3,649 | -2.8% |
| Amounts payable after more than one year | 17 | €13,220 | €13,727 | +€507 | +3.8% |
| Financial debts | 170/4 | €13,220 | €13,727 | +€507 | +3.8% |
| Amounts payable within one year | 42/48 | €111,738 | €102,737 | -€9,001 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €11,797 | €10,578 | -€1,219 | -10.3% |
| Trade debts | 44 | €40,247 | €31,174 | -€9,073 | -22.5% |
| Suppliers | 440/4 | €40,247 | €31,174 | -€9,073 | -22.5% |
| Advances received on contracts in progress | 46 | €570 | €630 | +€60 | +10.5% |
| Taxes, remuneration and social security | 45 | €59,124 | €60,355 | +€1,231 | +2.1% |
| Taxes | 450/3 | €15,611 | €14,539 | -€1,072 | -6.9% |
| Remuneration and social security | 454/9 | €43,513 | €45,816 | +€2,303 | +5.3% |
| Accrued charges and deferred income | 492/3 | €4,072 | €8,917 | +€4,845 | +119% |
| Remuneration, social security and pensions | 62 | €415,838 | €439,570 | +€23,732 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,791 | €15,837 | +€1,046 | +7.1% |
| Other operating charges | 640/8 | €6,737 | €6,759 | +€22 | +0.3% |
| Gross operating margin | 9900 | €470,657 | €484,205 | +€13,548 | +2.9% |
| Operating profit (loss) | 9901 | €33,291 | €22,040 | -€11,251 | -33.8% |
| Financial income | 75/76B | €37 | €9 | -€28 | -75.9% |
| Recurring financial income | 75 | €37 | €9 | -€28 | -75.9% |
| Financial charges | 65/66B | €14,494 | €14,076 | -€418 | -2.9% |
| Recurring financial charges | 65 | €14,494 | €14,076 | -€418 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €18,834 | €7,972 | -€10,862 | -57.7% |
| Income taxes | 67/77 | €394 | €4,309 | +€3,915 | +994% |
| Profit (loss) for the period | 9904 | €18,440 | €3,663 | -€14,777 | -80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,440 | €3,663 | -€14,777 | -80.1% |
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.