Gestion Loisirs: 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
Gestion Loisirs
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€62,656
2024 · €121,816-€184,472
Equity
€4.6m
2024 · €4.7m-€62,656
Cash
€866,852
2024 · €954,829-€87,977
Balance sheet total
€5.4m
2024 · €5.3m+€107,240
Largest movements
Assets
- Intangible fixed assets +€737,266
up €737,266 (+179%), from €410,842 to €1.1m
- Current investments -€446,950
down €446,950 (-47.2%), from €946,950 to €500,000
- Receivables within one year +€188,658
up €188,658 (+19.7%), from €955,352 to €1.1m
of which Trade receivables: +€144,967
- Financial fixed assets -€108,000
down €108,000 (-74.1%), from €145,750 to €37,750
- Tangible fixed assets -€88,711
down €88,711 (-11.7%), from €757,631 to €668,920
of which Furniture and vehicles: -€49,662
Equity and liabilities
- Current portion of long-term debt +€84,122
up €84,122, from €0 to €84,122
- Other debts +€73,710
up €73,710 (+24.7%), from €298,472 to €372,183
- Reserves -€62,656
down €62,656 (-1.4%), from €4.6m to €4.5m
of which Distributable reserves: -€62,656
Income statement
- Other operating charges +€286,130
up €286,130 (+50.3%), from €568,819 to €854,948
- Write-downs -€146,553
down €146,553, from €92,914 to -€53,639
- Gross operating margin -€133,837
down €133,837 (-5.2%), from €2.6m to €2.4m
- Staff costs -€130,768
down €130,768 (-9.8%), from €1.3m to €1.2m
- Taxes -€72,073
down €72,073 (-29.5%), from €244,544 to €172,470
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
€121,816
Gross operating margin
-€133,837
Staff costs
+€130,768
Depreciation
-€34,017
Write-downs
+€146,553
Other operating charges
-€286,130
Other operating items
-€99
Financial income
-€17,465
Financial charges
-€62,319
Taxes
+€72,073
Result 2025
-€62,656
raises the resultlowers the resultnot broken down further in the accounts
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
+€170,692
Investment
-€342,791
Financing
+€84,122
Cash 2024
€954,829
From operations (derived)
+€170,692
Net result for the year
-€62,656
Depreciation
+€249,187
Receivables after one year
+€55,899
Stocks and contracts
+€21,114
Receivables within one year
-€188,658
Deferred charges and accrued income
+€10,033
Smaller working-capital items
-€468
Tax, wage and social debts
+€8,568
Other debts
+€73,710
Accrued charges and deferred income
+€3,963
Investment (derived)
-€342,791
Investment in fixed assets (net)
-€789,741
Current investments
+€446,950
Financing
+€84,122
Current portion of long-term debt
+€84,122
Cash 2025
€866,852
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,338,670 | €5,445,910 | +€107,240 | +2.0% |
| Fixed assets | 21/28 | €1,314,223 | €1,854,777 | +€540,554 | +41.1% |
| Intangible fixed assets | 21 | €410,842 | €1,148,107 | +€737,266 | +179% |
| Tangible fixed assets | 22/27 | €757,631 | €668,920 | -€88,711 | -11.7% |
| Land and buildings | 22 | €74,875 | €74,875 | = | 0.0% |
| Plant, machinery and equipment | 23 | €116,089 | €96,332 | -€19,757 | -17.0% |
| Furniture and vehicles | 24 | €488,693 | €439,031 | -€49,662 | -10.2% |
| Other tangible fixed assets | 26 | €77,974 | €58,681 | -€19,293 | -24.7% |
| Financial fixed assets | 28 | €145,750 | €37,750 | -€108,000 | -74.1% |
| Current assets | 29/58 | €4,024,448 | €3,591,133 | -€433,314 | -10.8% |
| Amounts receivable after more than one year | 29 | €235,398 | €179,499 | -€55,899 | -23.7% |
| Other amounts receivable | 291 | €235,398 | €179,499 | -€55,899 | -23.7% |
| Stocks and contracts in progress | 3 | €194,050 | €172,937 | -€21,114 | -10.9% |
| Stocks | 30/36 | €194,050 | €172,937 | -€21,114 | -10.9% |
| Amounts receivable within one year | 40/41 | €955,352 | €1,144,010 | +€188,658 | +19.7% |
| Trade receivables | 40 | €792,256 | €937,223 | +€144,967 | +18.3% |
| Other amounts receivable | 41 | €163,096 | €206,786 | +€43,690 | +26.8% |
| Current investments | 50/53 | €946,950 | €500,000 | -€446,950 | -47.2% |
| Cash at bank and in hand | 54/58 | €954,829 | €866,852 | -€87,977 | -9.2% |
| Deferred charges and accrued income | 490/1 | €737,868 | €727,836 | -€10,033 | -1.4% |
| Total equity and liabilities | 10/49 | €5,338,670 | €5,445,910 | +€107,240 | +2.0% |
| Equity | 10/15 | €4,665,337 | €4,602,682 | -€62,656 | -1.3% |
| Contributions | 10/11 | €82,000 | €82,000 | = | 0.0% |
| Capital | 10 | €82,000 | €82,000 | = | 0.0% |
| Issued capital | 100 | €82,000 | €82,000 | = | 0.0% |
| Reserves | 13 | €4,583,337 | €4,520,682 | -€62,656 | -1.4% |
| Non-distributable reserves | 130/1 | €8,200 | €8,200 | = | 0.0% |
| Legal reserve | 130 | €8,200 | €8,200 | = | 0.0% |
| Distributable reserves | 133 | €4,575,137 | €4,512,482 | -€62,656 | -1.4% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €673,333 | €843,229 | +€169,896 | +25.2% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €673,333 | €839,266 | +€165,933 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | €84,122 | +€84,122 | |
| Trade debts | 44 | €203,488 | €204,320 | +€832 | +0.4% |
| Suppliers | 440/4 | €203,488 | €204,320 | +€832 | +0.4% |
| Advances received on contracts in progress | 46 | €5,105 | €3,805 | -€1,300 | -25.5% |
| Taxes, remuneration and social security | 45 | €166,268 | €174,836 | +€8,568 | +5.2% |
| Taxes | 450/3 | €24,329 | €40,145 | +€15,816 | +65.0% |
| Remuneration and social security | 454/9 | €141,939 | €134,691 | -€7,247 | -5.1% |
| Other amounts payable | 47/48 | €298,472 | €372,183 | +€73,710 | +24.7% |
| Accrued charges and deferred income | 492/3 | €0 | €3,963 | +€3,963 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,329,244 | €1,198,476 | -€130,768 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215,171 | €249,187 | +€34,017 | +15.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €92,914 | -€53,639 | -€146,553 | |
| Other operating charges | 640/8 | €568,819 | €854,948 | +€286,130 | +50.3% |
| Non-recurring operating charges | 66A | €0 | €99 | +€99 | |
| Gross operating margin | 9900 | €2,579,587 | €2,445,750 | -€133,837 | -5.2% |
| Operating profit (loss) | 9901 | €373,440 | €196,679 | -€176,761 | -47.3% |
| Financial income | 75/76B | €37,830 | €20,365 | -€17,465 | -46.2% |
| Recurring financial income | 75 | €37,830 | €20,365 | -€17,465 | -46.2% |
| Financial charges | 65/66B | €44,910 | €107,229 | +€62,319 | +139% |
| Recurring financial charges | 65 | €8,910 | €12,591 | +€3,681 | +41.3% |
| Non-recurring financial charges | 66B | €36,000 | €94,638 | +€58,638 | +163% |
| Profit (loss) for the period before taxes | 9903 | €366,360 | €109,815 | -€256,546 | -70.0% |
| Income taxes | 67/77 | €244,544 | €172,470 | -€72,073 | -29.5% |
| Profit (loss) for the period | 9904 | €121,816 | -€62,656 | -€184,472 | |
| Profit (loss) for the period to be appropriated | 9905 | €121,816 | -€62,656 | -€184,472 |
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 28 October 2026 via checked.be.