L'ARLECCHINO: what changed
What changed
L'ARLECCHINO
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€5,607
2024 · €10,361-€15,968
Equity
€62,442
2024 · €68,049-€5,607
Cash
€40,296
2024 · €45,744-€5,448
Balance sheet total
€264,514
2024 · €285,293-€20,779
Largest movements
Assets
- Tangible fixed assets -€8,001
down €8,001 (-3.8%), from €212,420 to €204,419
of which Land and buildings: -€11,152
- Stocks and contracts -€7,441
down €7,441 (-35.9%), from €20,729 to €13,288
- Cash -€5,448
down €5,448 (-11.9%), from €45,744 to €40,296
mainly Debts after one year (-€13,642) and Investment in fixed assets (net) (-€9,721)
Equity and liabilities
- Debts after one year -€13,642
down €13,642 (-10.9%), from €124,667 to €111,025
- Profit (loss) carried forward -€5,607
new in 2025: -€5,607
- Tax, wage and social debts -€3,046
down €3,046 (-30.2%), from €10,075 to €7,028
of which Taxes: -€5,990
Income statement
- Staff costs +€32,339
up €32,339 (+471%), from €6,859 to €39,198
- Gross operating margin +€14,230
up €14,230 (+31.3%), from €45,499 to €59,728
- Taxes -€2,100
no longer reported in 2025 (was €2,100)
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
€10,361
Gross operating margin
+€14,230
Staff costs
-€32,339
Depreciation
-€466
Other operating charges
+€127
Financial income
+€1
Financial charges
+€380
Taxes
+€2,100
Result 2025
-€5,607
raises the resultlowers the result
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
+€17,583
Investment
-€9,721
Financing
-€13,310
Cash 2024
€45,744
From operations (derived)
+€17,583
Net result for the year
-€5,607
Depreciation
+€17,722
Stocks and contracts
+€7,441
Receivables within one year
-€1,500
Deferred charges and accrued income
+€1,389
Trade debts
-€649
Tax, wage and social debts
-€3,046
Other debts
+€1,833
Investment (derived)
-€9,721
Investment in fixed assets (net)
-€9,721
Financing
-€13,310
Debts after one year
-€13,642
Current portion of long-term debt
+€332
Cash 2025
€40,296
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €285,293 | €264,514 | -€20,779 | -7.3% |
| Fixed assets | 21/28 | €212,720 | €204,719 | -€8,001 | -3.8% |
| Tangible fixed assets | 22/27 | €212,420 | €204,419 | -€8,001 | -3.8% |
| Land and buildings | 22 | €201,088 | €189,936 | -€11,152 | -5.5% |
| Plant, machinery and equipment | 23 | €11,332 | €14,483 | +€3,151 | +27.8% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €72,573 | €59,794 | -€12,778 | -17.6% |
| Stocks and contracts in progress | 3 | €20,729 | €13,288 | -€7,441 | -35.9% |
| Stocks | 30/36 | €20,729 | €13,288 | -€7,441 | -35.9% |
| Amounts receivable within one year | 40/41 | €2,000 | €3,500 | +€1,500 | +75.0% |
| Other amounts receivable | 41 | €2,000 | €3,500 | +€1,500 | +75.0% |
| Cash at bank and in hand | 54/58 | €45,744 | €40,296 | -€5,448 | -11.9% |
| Deferred charges and accrued income | 490/1 | €4,099 | €2,711 | -€1,389 | -33.9% |
| Total equity and liabilities | 10/49 | €285,293 | €264,514 | -€20,779 | -7.3% |
| Equity | 10/15 | €68,049 | €62,442 | -€5,607 | -8.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,849 | €61,849 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,989 | €59,989 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,607 | -€5,607 | |
| Amounts payable | 17/49 | €217,244 | €202,072 | -€15,172 | -7.0% |
| Amounts payable after more than one year | 17 | €124,667 | €111,025 | -€13,642 | -10.9% |
| Financial debts | 170/4 | €124,667 | €111,025 | -€13,642 | -10.9% |
| Amounts payable within one year | 42/48 | €92,576 | €91,047 | -€1,529 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €13,310 | €13,642 | +€332 | +2.5% |
| Trade debts | 44 | €6,146 | €5,498 | -€649 | -10.6% |
| Suppliers | 440/4 | €6,146 | €5,498 | -€649 | -10.6% |
| Taxes, remuneration and social security | 45 | €10,075 | €7,028 | -€3,046 | -30.2% |
| Taxes | 450/3 | €7,133 | €1,143 | -€5,990 | -84.0% |
| Remuneration and social security | 454/9 | €2,941 | €5,885 | +€2,944 | +100% |
| Other amounts payable | 47/48 | €63,046 | €64,879 | +€1,833 | +2.9% |
| Remuneration, social security and pensions | 62 | €6,859 | €39,198 | +€32,339 | +471% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,255 | €17,722 | +€466 | +2.7% |
| Other operating charges | 640/8 | €4,068 | €3,942 | -€127 | -3.1% |
| Gross operating margin | 9900 | €45,499 | €59,728 | +€14,230 | +31.3% |
| Operating profit (loss) | 9901 | €17,316 | -€1,133 | -€18,449 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +1,050% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1,050% |
| Financial charges | 65/66B | €4,856 | €4,476 | -€380 | -7.8% |
| Recurring financial charges | 65 | €4,856 | €4,476 | -€380 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €12,460 | -€5,607 | -€18,067 | |
| Income taxes | 67/77 | €2,100 | - | -€2,100 | |
| Profit (loss) for the period | 9904 | €10,361 | -€5,607 | -€15,968 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,361 | -€5,607 | -€15,968 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 8 November 2026 via checked.be.