VARA-SERVIZIO: what changed
What changed
VARA-SERVIZIO
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€33,026
2024 · €2,127-€35,152
Equity
€16,746
2024 · €49,771-€33,026
Cash
€4,525
2024 · €24,401-€19,876
Balance sheet total
€323,004
2024 · €340,439-€17,435
Largest movements
Assets
- Receivables within one year +€34,438
up €34,438 (+904%), from €3,811 to €38,249
of which Trade receivables: +€35,806
- Tangible fixed assets -€25,556
down €25,556 (-8.4%), from €305,564 to €280,008
of which Land and buildings: -€17,252
- Cash -€19,876
down €19,876 (-81.5%), from €24,401 to €4,525
mainly Receivables within one year (-€34,438) and Net result for the year (-€33,026)
- Stocks and contracts -€5,680
no longer reported in 2025 (was €5,680)
Equity and liabilities
- Profit (loss) carried forward -€33,026
down €33,026 (-191%), from -€17,329 to -€50,354
- Trade debts +€26,570
up €26,570 (+249%), from €10,672 to €37,241
- Debts after one year -€23,970
down €23,970 (-12.3%), from €195,619 to €171,649
- Other debts +€6,710
up €6,710 (+14.9%), from €44,958 to €51,668
- Advances received +€6,183
new in 2025: €6,183
Income statement
- Gross operating margin -€108,597
down €108,597 (-64.1%), from €169,551 to €60,953
- Staff costs -€68,590
down €68,590 (-57.9%), from €118,457 to €49,867
- Other operating charges -€7,095
down €7,095 (-51.7%), from €13,736 to €6,641
- Taxes +€3,362
new in 2025: €3,362
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€2,127
Gross operating margin
-€108,597
Staff costs
+€68,590
Depreciation
+€489
Other operating charges
+€7,095
Other operating items
+€1,165
Financial income
-€6
Financial charges
-€526
Taxes
-€3,362
Result 2025
-€33,026
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€8,443
Investment
-€124
Financing
-€28,195
Cash 2024
€24,401
From operations (derived)
+€8,443
Net result for the year
-€33,026
Depreciation
+€25,679
Stocks and contracts
+€5,680
Receivables within one year
-€34,438
Deferred charges and accrued income
+€762
Trade debts
+€26,570
Tax, wage and social debts
+€4,323
Advances received
+€6,183
Other debts
+€6,710
Investment (derived)
-€124
Investment in fixed assets (net)
-€124
Financing
-€28,195
Debts after one year
-€23,970
Current portion of long-term debt
-€4,480
Short-term financial debts
+€254
Cash 2025
€4,525
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €340,439 | €323,004 | -€17,435 | -5.1% |
| Fixed assets | 21/28 | €305,564 | €280,008 | -€25,556 | -8.4% |
| Tangible fixed assets | 22/27 | €305,564 | €280,008 | -€25,556 | -8.4% |
| Land and buildings | 22 | €278,087 | €260,834 | -€17,252 | -6.2% |
| Plant, machinery and equipment | 23 | €5,090 | €1,588 | -€3,502 | -68.8% |
| Furniture and vehicles | 24 | €22,387 | €17,586 | -€4,802 | -21.4% |
| Current assets | 29/58 | €34,875 | €42,995 | +€8,120 | +23.3% |
| Stocks and contracts in progress | 3 | €5,680 | - | -€5,680 | |
| Stocks | 30/36 | €5,680 | - | -€5,680 | |
| Amounts receivable within one year | 40/41 | €3,811 | €38,249 | +€34,438 | +904% |
| Trade receivables | 40 | €2,444 | €38,249 | +€35,806 | +1,465% |
| Other amounts receivable | 41 | €1,368 | - | -€1,368 | |
| Cash at bank and in hand | 54/58 | €24,401 | €4,525 | -€19,876 | -81.5% |
| Deferred charges and accrued income | 490/1 | €984 | €222 | -€762 | -77.5% |
| Total equity and liabilities | 10/49 | €340,439 | €323,004 | -€17,435 | -5.1% |
| Equity | 10/15 | €49,771 | €16,746 | -€33,026 | -66.4% |
| Contributions | 10/11 | €61,000 | €61,000 | = | 0.0% |
| Reserves | 13 | €6,100 | €6,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,100 | €6,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,100 | €6,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,329 | -€50,354 | -€33,026 | -191% |
| Amounts payable | 17/49 | €290,668 | €306,258 | +€15,590 | +5.4% |
| Amounts payable after more than one year | 17 | €195,619 | €171,649 | -€23,970 | -12.3% |
| Financial debts | 170/4 | €195,619 | €171,649 | -€23,970 | -12.3% |
| Amounts payable within one year | 42/48 | €95,049 | €134,609 | +€39,560 | +41.6% |
| Current portion of amounts payable after more than one year | 42 | €28,450 | €23,970 | -€4,480 | -15.7% |
| Financial debts | 43 | €4,787 | €5,041 | +€254 | +5.3% |
| Credit institutions | 430/8 | €4,787 | €5,041 | +€254 | +5.3% |
| Trade debts | 44 | €10,672 | €37,241 | +€26,570 | +249% |
| Suppliers | 440/4 | €10,672 | €37,241 | +€26,570 | +249% |
| Advances received on contracts in progress | 46 | - | €6,183 | +€6,183 | |
| Taxes, remuneration and social security | 45 | €6,183 | €10,506 | +€4,323 | +69.9% |
| Taxes | 450/3 | €1,901 | €10,506 | +€8,605 | +453% |
| Remuneration and social security | 454/9 | €4,281 | - | -€4,281 | |
| Other amounts payable | 47/48 | €44,958 | €51,668 | +€6,710 | +14.9% |
| Non-recurring operating income | 76A | €2,485 | €8,432 | +€5,947 | +239% |
| Remuneration, social security and pensions | 62 | €118,457 | €49,867 | -€68,590 | -57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,168 | €25,679 | -€489 | -1.9% |
| Other operating charges | 640/8 | €13,736 | €6,641 | -€7,095 | -51.7% |
| Non-recurring operating charges | 66A | €1,165 | - | -€1,165 | |
| Gross operating margin | 9900 | €169,551 | €60,953 | -€108,597 | -64.1% |
| Operating profit (loss) | 9901 | €10,025 | -€21,233 | -€31,259 | |
| Financial income | 75/76B | €54 | €49 | -€6 | -10.2% |
| Recurring financial income | 75 | €54 | €49 | -€6 | -10.2% |
| Financial charges | 65/66B | €7,953 | €8,479 | +€526 | +6.6% |
| Recurring financial charges | 65 | €7,953 | €8,042 | +€89 | +1.1% |
| Non-recurring financial charges | 66B | - | €436 | +€436 | |
| Profit (loss) for the period before taxes | 9903 | €2,127 | -€29,663 | -€31,790 | |
| Income taxes | 67/77 | - | €3,362 | +€3,362 | |
| Profit (loss) for the period | 9904 | €2,127 | -€33,026 | -€35,152 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,127 | -€33,026 | -€35,152 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.