Au Menu Plaisir: 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.
Au Menu Plaisir
Largest movements
- Cash -€8,795
down €8,795 (-99.5%), from €8,837 to €42
mainly Other debts (-€9,834) and Net result for the year (-€7,125)
- Tangible fixed assets -€8,783
down €8,783 (-12.2%), from €72,219 to €63,436
of which Land and buildings: -€4,400
- Other debts -€9,834
down €9,834 (-51.8%), from €18,980 to €9,146
- Profit (loss) carried forward -€7,125
down €7,125 (-74.9%), from €9,518 to €2,393
- Tax, wage and social debts -€2,884
no longer reported in 2025 (was €2,884)
- Trade debts +€2,213
new in 2025: €2,213
- Gross operating margin -€14,164
down €14,164 (-70.7%), from €20,034 to €5,870
- Taxes +€2,213
new in 2025: €2,213
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 | €81,482 | €63,878 | -€17,604 | -21.6% |
| Fixed assets | 21/28 | €72,619 | €63,836 | -€8,783 | -12.1% |
| Tangible fixed assets | 22/27 | €72,219 | €63,436 | -€8,783 | -12.2% |
| Land and buildings | 22 | €46,400 | €42,000 | -€4,400 | -9.5% |
| Plant, machinery and equipment | 23 | €22,645 | €19,849 | -€2,796 | -12.3% |
| Furniture and vehicles | 24 | €3,174 | €1,587 | -€1,587 | -50.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €8,863 | €42 | -€8,821 | -99.5% |
| Amounts receivable within one year | 40/41 | €26 | - | -€26 | |
| Other amounts receivable | 41 | €26 | - | -€26 | |
| Cash at bank and in hand | 54/58 | €8,837 | €42 | -€8,795 | -99.5% |
| Total equity and liabilities | 10/49 | €81,482 | €63,878 | -€17,604 | -21.6% |
| Equity | 10/15 | €59,618 | €52,493 | -€7,125 | -12.0% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Capital | 10 | €22,000 | €22,000 | = | 0.0% |
| Issued capital | 100 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €28,100 | €28,100 | = | 0.0% |
| Distributable reserves | 133 | €28,100 | €28,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,518 | €2,393 | -€7,125 | -74.9% |
| Amounts payable | 17/49 | €21,864 | €11,385 | -€10,479 | -47.9% |
| Amounts payable within one year | 42/48 | €21,864 | €11,385 | -€10,479 | -47.9% |
| Financial debts | 43 | - | €26 | +€26 | |
| Credit institutions | 430/8 | - | €26 | +€26 | |
| Trade debts | 44 | - | €2,213 | +€2,213 | |
| Suppliers | 440/4 | - | €2,213 | +€2,213 | |
| Taxes, remuneration and social security | 45 | €2,884 | - | -€2,884 | |
| Taxes | 450/3 | €2,884 | - | -€2,884 | |
| Other amounts payable | 47/48 | €18,980 | €9,146 | -€9,834 | -51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,744 | €8,783 | +€39 | +0.4% |
| Other operating charges | 640/8 | €1,740 | €1,737 | -€3 | -0.2% |
| Gross operating margin | 9900 | €20,034 | €5,870 | -€14,164 | -70.7% |
| Operating profit (loss) | 9901 | €9,550 | -€4,649 | -€14,200 | |
| Financial income | 75/76B | €112 | €14 | -€98 | -87.7% |
| Recurring financial income | 75 | €112 | €14 | -€98 | -87.7% |
| Financial charges | 65/66B | €381 | €276 | -€106 | -27.7% |
| Recurring financial charges | 65 | €381 | €276 | -€106 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €9,281 | -€4,911 | -€14,192 | |
| Income taxes | 67/77 | - | €2,213 | +€2,213 | |
| Profit (loss) for the period | 9904 | €9,281 | -€7,125 | -€16,406 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,281 | -€7,125 | -€16,406 |
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 30 October 2026 via checked.be.