L.C.L.Y.: what changed
What changed
L.C.L.Y.
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€2,289
2024 · €8,010-€10,299
Equity
€22,382
2024 · €24,671-€2,289
Cash
€28,550
2024 · €28,581-€31
Balance sheet total
€83,800
2024 · €41,155+€42,645
Largest movements
Assets
- Tangible fixed assets +€39,388
up €39,388 (+703%), from €5,603 to €44,990
of which Furniture and vehicles: +€40,544
- Receivables within one year +€3,244
up €3,244 (+61.6%), from €5,267 to €8,512
of which Trade receivables: +€7,072
Equity and liabilities
- Debts after one year +€24,472
new in 2025: €24,472
- Tax, wage and social debts +€10,618
up €10,618 (+110%), from €9,656 to €20,274
of which Taxes: +€11,018
- Current portion of long-term debt +€5,528
up €5,528, from €0 to €5,528
- Trade debts +€4,692
up €4,692 (+86.3%), from €5,434 to €10,126
- Profit (loss) carried forward -€2,289
down €2,289 (-24.0%), from -€9,529 to -€11,818
Income statement
- Gross operating margin -€8,827
down €8,827 (-61.0%), from €14,472 to €5,645
- Financial charges -€5,164
down €5,164 (-94.4%), from €5,471 to €307
- Staff costs +€2,987
up €2,987, from -€2,303 to €684
- Taxes +€2,132
up €2,132, from -€2,132 to €0
- Depreciation +€1,292
up €1,292 (+725%), from €178 to €1,470
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
€8,010
Gross operating margin
-€8,827
Staff costs
-€2,987
Depreciation
-€1,292
Other operating charges
-€230
Financial income
+€4
Financial charges
+€5,164
Taxes
-€2,132
Result 2025
-€2,289
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
+€10,826
Investment
-€40,857
Financing
+€30,000
Cash 2024
€28,581
From operations (derived)
+€10,826
Net result for the year
-€2,289
Depreciation
+€1,470
Receivables within one year
-€3,244
Deferred charges and accrued income
-€43
Trade debts
+€4,692
Tax, wage and social debts
+€10,618
Other debts
-€376
Investment (derived)
-€40,857
Investment in fixed assets (net)
-€40,857
Financing
+€30,000
Debts after one year
+€24,472
Current portion of long-term debt
+€5,528
Cash 2025
€28,550
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,155 | €83,800 | +€42,645 | +104% |
| Fixed assets | 21/28 | €6,103 | €45,490 | +€39,388 | +645% |
| Tangible fixed assets | 22/27 | €5,603 | €44,990 | +€39,388 | +703% |
| Plant, machinery and equipment | 23 | €5,603 | €4,446 | -€1,156 | -20.6% |
| Furniture and vehicles | 24 | €0 | €40,544 | +€40,544 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €35,052 | €38,310 | +€3,257 | +9.3% |
| Amounts receivable within one year | 40/41 | €5,267 | €8,512 | +€3,244 | +61.6% |
| Trade receivables | 40 | - | €7,072 | +€7,072 | |
| Other amounts receivable | 41 | €5,267 | €1,440 | -€3,828 | -72.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €28,581 | €28,550 | -€31 | -0.1% |
| Deferred charges and accrued income | 490/1 | €1,204 | €1,247 | +€43 | +3.6% |
| Total equity and liabilities | 10/49 | €41,155 | €83,800 | +€42,645 | +104% |
| Equity | 10/15 | €24,671 | €22,382 | -€2,289 | -9.3% |
| Contributions | 10/11 | €34,200 | €34,200 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€9,529 | -€11,818 | -€2,289 | -24.0% |
| Amounts payable | 17/49 | €16,484 | €61,418 | +€44,934 | +273% |
| Amounts payable after more than one year | 17 | - | €24,472 | +€24,472 | |
| Financial debts | 170/4 | - | €24,472 | +€24,472 | |
| Amounts payable within one year | 42/48 | €16,484 | €36,945 | +€20,461 | +124% |
| Current portion of amounts payable after more than one year | 42 | €0 | €5,528 | +€5,528 | |
| Trade debts | 44 | €5,434 | €10,126 | +€4,692 | +86.3% |
| Suppliers | 440/4 | €5,434 | €10,126 | +€4,692 | +86.3% |
| Taxes, remuneration and social security | 45 | €9,656 | €20,274 | +€10,618 | +110% |
| Taxes | 450/3 | €3,456 | €14,474 | +€11,018 | +319% |
| Remuneration and social security | 454/9 | €6,200 | €5,800 | -€400 | -6.5% |
| Other amounts payable | 47/48 | €1,393 | €1,017 | -€376 | -27.0% |
| Non-recurring operating income | 76A | €52,972 | €6,942 | -€46,030 | -86.9% |
| Remuneration, social security and pensions | 62 | -€2,303 | €684 | +€2,987 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178 | €1,470 | +€1,292 | +725% |
| Other operating charges | 640/8 | €5,252 | €5,482 | +€230 | +4.4% |
| Gross operating margin | 9900 | €14,472 | €5,645 | -€8,827 | -61.0% |
| Operating profit (loss) | 9901 | €11,345 | -€1,990 | -€13,335 | |
| Financial income | 75/76B | €5 | €8 | +€4 | +80.2% |
| Recurring financial income | 75 | €5 | €8 | +€4 | +80.2% |
| Financial charges | 65/66B | €5,471 | €307 | -€5,164 | -94.4% |
| Recurring financial charges | 65 | €5,471 | €307 | -€5,164 | -94.4% |
| Profit (loss) for the period before taxes | 9903 | €5,879 | -€2,289 | -€8,168 | |
| Income taxes | 67/77 | -€2,132 | €0 | +€2,132 | |
| Profit (loss) for the period | 9904 | €8,010 | -€2,289 | -€10,299 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,010 | -€2,289 | -€10,299 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.