SYFA: 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
SYFA
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€36,853
2024 · -€14,949-€21,904
Equity
€1.1m
2024 · €1.1m-€36,853
Cash
€30,942
2024 · €30,217+€725
Balance sheet total
€1.7m
2024 · €1.6m+€79,743
Largest movements
Assets
- Receivables within one year +€58,707
up €58,707 (+12.3%), from €476,566 to €535,273
- Deferred charges and accrued income +€24,140
up €24,140 (+1973.8%), from €1,223 to €25,363
Equity and liabilities
- Trade debts +€126,437
up €126,437 (+441.3%), from €28,650 to €155,087
- Profit (loss) carried forward -€36,853
down €36,853 (-67.2%), from -€54,871 to -€91,724
- Tax, wage and social debts -€23,920
down €23,920 (-29.1%), from €82,156 to €58,236
of which Taxes: -€29,092
Income statement
- Staff costs +€51,652
up €51,652 (+25.6%), from €202,056 to €253,708
- Gross operating margin +€25,448
up €25,448 (+12.4%), from €205,031 to €230,479
- Financial income +€21,512
up €21,512 (+1409.7%), from €1,526 to €23,038
- Financial charges +€21,210
up €21,210 (+238.7%), from €8,885 to €30,095
- Other operating charges -€2,512
down €2,512 (-37.6%), from €6,680 to €4,168
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
-€14,949
Gross operating margin
+€25,448
Staff costs
-€51,652
Depreciation
+€1,289
Other operating charges
+€2,512
Financial income
+€21,512
Financial charges
-€21,210
Taxes
+€197
Result 2025
-€36,853
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
-€13,206
Investment
-€193
Financing
+€14,124
Cash 2024
€30,217
From operations (derived)
-€13,206
Net result for the year
-€36,853
Depreciation
+€2,372
Stocks and contracts
+€1,650
Receivables within one year
-€58,707
Deferred charges and accrued income
-€24,140
Trade debts
+€126,437
Tax, wage and social debts
-€23,920
Accrued charges and deferred income
-€45
Investment (derived)
-€193
Investment in fixed assets (net)
-€193
Financing
+€14,124
Debts after one year
-€1,396
Current portion of long-term debt
+€15,520
Cash 2025
€30,942
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,611,762 | €1,691,505 | +€79,743 | +4.9% |
| Fixed assets | 21/28 | €1,090,106 | €1,087,927 | -€2,179 | -0.2% |
| Tangible fixed assets | 22/27 | €1,088,616 | €1,086,244 | -€2,372 | -0.2% |
| Land and buildings | 22 | €1,084,360 | €1,083,590 | -€770 | -0.1% |
| Furniture and vehicles | 24 | €4,256 | €2,654 | -€1,602 | -37.6% |
| Financial fixed assets | 28 | €1,490 | €1,683 | +€193 | +13.0% |
| Current assets | 29/58 | €521,656 | €603,578 | +€81,922 | +15.7% |
| Stocks and contracts in progress | 3 | €13,650 | €12,000 | -€1,650 | -12.1% |
| Stocks | 30/36 | €13,650 | €12,000 | -€1,650 | -12.1% |
| Amounts receivable within one year | 40/41 | €476,566 | €535,273 | +€58,707 | +12.3% |
| Other amounts receivable | 41 | €476,566 | €535,273 | +€58,707 | +12.3% |
| Cash at bank and in hand | 54/58 | €30,217 | €30,942 | +€725 | +2.4% |
| Deferred charges and accrued income | 490/1 | €1,223 | €25,363 | +€24,140 | +1973.8% |
| Total equity and liabilities | 10/49 | €1,611,762 | €1,691,505 | +€79,743 | +4.9% |
| Equity | 10/15 | €1,089,313 | €1,052,460 | -€36,853 | -3.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €982,984 | €982,984 | = | 0.0% |
| Reserves | 13 | €99,200 | €99,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €93,000 | €93,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,871 | -€91,724 | -€36,853 | -67.2% |
| Provisions and deferred taxes | 16 | €267,919 | €267,919 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €267,919 | €267,919 | = | 0.0% |
| Pensions and similar obligations | 160 | €267,919 | €267,919 | = | 0.0% |
| Amounts payable | 17/49 | €254,530 | €371,126 | +€116,596 | +45.8% |
| Amounts payable after more than one year | 17 | €140,000 | €138,604 | -€1,396 | -1.0% |
| Financial debts | 170/4 | €140,000 | €138,604 | -€1,396 | -1.0% |
| Amounts payable within one year | 42/48 | €114,485 | €232,522 | +€118,037 | +103.1% |
| Current portion of amounts payable after more than one year | 42 | €3,679 | €19,199 | +€15,520 | +421.9% |
| Trade debts | 44 | €28,650 | €155,087 | +€126,437 | +441.3% |
| Suppliers | 440/4 | €28,650 | €155,087 | +€126,437 | +441.3% |
| Taxes, remuneration and social security | 45 | €82,156 | €58,236 | -€23,920 | -29.1% |
| Taxes | 450/3 | €71,837 | €42,745 | -€29,092 | -40.5% |
| Remuneration and social security | 454/9 | €10,319 | €15,491 | +€5,172 | +50.1% |
| Accrued charges and deferred income | 492/3 | €45 | - | -€45 | |
| Non-recurring operating income | 76A | €12,562 | €74 | -€12,488 | -99.4% |
| Remuneration, social security and pensions | 62 | €202,056 | €253,708 | +€51,652 | +25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,661 | €2,372 | -€1,289 | -35.2% |
| Other operating charges | 640/8 | €6,680 | €4,168 | -€2,512 | -37.6% |
| Gross operating margin | 9900 | €205,031 | €230,479 | +€25,448 | +12.4% |
| Operating profit (loss) | 9901 | -€7,366 | -€29,769 | -€22,403 | -304.1% |
| Financial income | 75/76B | €1,526 | €23,038 | +€21,512 | +1409.7% |
| Recurring financial income | 75 | €1,526 | €23,038 | +€21,512 | +1409.7% |
| Financial charges | 65/66B | €8,885 | €30,095 | +€21,210 | +238.7% |
| Recurring financial charges | 65 | €8,885 | €30,095 | +€21,210 | +238.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,725 | -€36,826 | -€22,101 | -150.1% |
| Income taxes | 67/77 | €224 | €27 | -€197 | -87.9% |
| Profit (loss) for the period | 9904 | -€14,949 | -€36,853 | -€21,904 | -146.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,949 | -€36,853 | -€21,904 | -146.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.