L'Atelier du Lunch: what changed
What changed
L'Atelier du Lunch
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€76,735
2024 · €54,638+€22,097
Equity
€145,373
2024 · €68,638+€76,735
Cash
€157,114
2024 · €51,291+€105,823
Balance sheet total
€246,873
2024 · €138,886+€107,987
Largest movements
Assets
- Cash +€105,823
up €105,823 (+206%), from €51,291 to €157,114
mainly Net result for the year (+€76,735) and Tax, wage and social debts (+€32,795)
- Receivables within one year +€8,952
up €8,952 (+96.0%), from €9,321 to €18,273
- Tangible fixed assets -€8,487
down €8,487 (-13.3%), from €63,783 to €55,296
of which Other tangible fixed assets: -€6,286
Equity and liabilities
- Reserves +€77,000
up €77,000 (+143%), from €54,000 to €131,000
- Tax, wage and social debts +€32,795
up €32,795 (+217%), from €15,085 to €47,881
of which Taxes: +€24,451
- Accrued charges and deferred income +€6,000
new in 2025: €6,000
- Debts after one year -€5,550
down €5,550 (-14.6%), from €37,912 to €32,362
- Trade debts -€2,489
down €2,489 (-22.9%), from €10,862 to €8,373
Income statement
- Gross operating margin +€88,489
up €88,489 (+78.0%), from €113,418 to €201,908
- Staff costs +€57,133
up €57,133 (+148%), from €38,704 to €95,837
- Taxes +€7,874
up €7,874 (+61.7%), from €12,771 to €20,645
- Depreciation +€2,808
up €2,808 (+49.4%), from €5,679 to €8,487
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
€54,638
Gross operating margin
+€88,489
Staff costs
-€57,133
Depreciation
-€2,808
Other operating charges
+€21
Other operating items
-€31
Financial income
+€373
Financial charges
+€1,060
Taxes
-€7,874
Result 2025
€76,735
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
+€111,373
Investment
€0
Financing
-€5,550
Cash 2024
€51,291
From operations (derived)
+€111,373
Net result for the year
+€76,735
Depreciation
+€8,487
Receivables after one year
-€390
Stocks and contracts
-€1,216
Receivables within one year
-€8,952
Deferred charges and accrued income
-€93
Trade debts
-€2,489
Tax, wage and social debts
+€32,795
Other debts
+€496
Accrued charges and deferred income
+€6,000
Financing
-€5,550
Debts after one year
-€5,550
Cash 2025
€157,114
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,886 | €246,873 | +€107,987 | +77.8% |
| Fixed assets | 21/28 | €63,783 | €55,296 | -€8,487 | -13.3% |
| Tangible fixed assets | 22/27 | €63,783 | €55,296 | -€8,487 | -13.3% |
| Plant, machinery and equipment | 23 | €4,650 | €2,449 | -€2,201 | -47.3% |
| Other tangible fixed assets | 26 | €59,132 | €52,846 | -€6,286 | -10.6% |
| Current assets | 29/58 | €75,103 | €191,577 | +€116,474 | +155% |
| Amounts receivable after more than one year | 29 | €7,115 | €7,505 | +€390 | +5.5% |
| Other amounts receivable | 291 | €7,115 | €7,505 | +€390 | +5.5% |
| Stocks and contracts in progress | 3 | €6,905 | €8,121 | +€1,216 | +17.6% |
| Stocks | 30/36 | €6,905 | €8,121 | +€1,216 | +17.6% |
| Amounts receivable within one year | 40/41 | €9,321 | €18,273 | +€8,952 | +96.0% |
| Trade receivables | 40 | €9,321 | €18,273 | +€8,952 | +96.0% |
| Cash at bank and in hand | 54/58 | €51,291 | €157,114 | +€105,823 | +206% |
| Deferred charges and accrued income | 490/1 | €471 | €564 | +€93 | +19.7% |
| Total equity and liabilities | 10/49 | €138,886 | €246,873 | +€107,987 | +77.8% |
| Equity | 10/15 | €68,638 | €145,373 | +€76,735 | +112% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €54,000 | €131,000 | +€77,000 | +143% |
| Distributable reserves | 133 | €54,000 | €131,000 | +€77,000 | +143% |
| Profit (loss) carried forward | 14 | €638 | €373 | -€265 | -41.5% |
| Amounts payable | 17/49 | €70,248 | €101,500 | +€31,252 | +44.5% |
| Amounts payable after more than one year | 17 | €37,912 | €32,362 | -€5,550 | -14.6% |
| Other amounts payable | 178/9 | €37,912 | €32,362 | -€5,550 | -14.6% |
| Amounts payable within one year | 42/48 | €32,336 | €63,138 | +€30,802 | +95.3% |
| Trade debts | 44 | €10,862 | €8,373 | -€2,489 | -22.9% |
| Suppliers | 440/4 | €10,862 | €8,373 | -€2,489 | -22.9% |
| Taxes, remuneration and social security | 45 | €15,085 | €47,881 | +€32,795 | +217% |
| Taxes | 450/3 | €12,999 | €37,450 | +€24,451 | +188% |
| Remuneration and social security | 454/9 | €2,086 | €10,431 | +€8,345 | +400% |
| Other amounts payable | 47/48 | €6,388 | €6,884 | +€496 | +7.8% |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Non-recurring operating income | 76A | €178 | €328 | +€150 | +83.9% |
| Remuneration, social security and pensions | 62 | €38,704 | €95,837 | +€57,133 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,679 | €8,487 | +€2,808 | +49.4% |
| Other operating charges | 640/8 | €236 | €216 | -€21 | -8.7% |
| Non-recurring operating charges | 66A | €308 | €339 | +€31 | +10.0% |
| Gross operating margin | 9900 | €113,418 | €201,908 | +€88,489 | +78.0% |
| Operating profit (loss) | 9901 | €68,491 | €97,029 | +€28,538 | +41.7% |
| Financial income | 75/76B | €611 | €984 | +€373 | +61.0% |
| Recurring financial income | 75 | €611 | €984 | +€373 | +61.0% |
| Financial charges | 65/66B | €1,693 | €632 | -€1,060 | -62.6% |
| Recurring financial charges | 65 | €1,693 | €632 | -€1,060 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | €67,409 | €97,380 | +€29,971 | +44.5% |
| Income taxes | 67/77 | €12,771 | €20,645 | +€7,874 | +61.7% |
| Profit (loss) for the period | 9904 | €54,638 | €76,735 | +€22,097 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,638 | €76,735 | +€22,097 | +40.4% |
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 6 November 2026 via checked.be.