L&L Service: what changed
What changed
L&L Service
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€91,144
2024 · €65,665+€25,480
Equity
€622,157
2024 · €531,012+€91,144
Cash
€137,251
2024 · €79,821+€57,431
Balance sheet total
€843,216
2024 · €718,951+€124,265
Largest movements
Assets
- Receivables within one year +€70,617
up €70,617 (+12.2%), from €579,018 to €649,634
of which Other amounts receivable: +€75,069
- Cash +€57,431
up €57,431 (+71.9%), from €79,821 to €137,251
mainly Net result for the year (+€91,144) and Other debts (+€26,884)
Equity and liabilities
- Profit (loss) carried forward +€91,144
up €91,144 (+17.6%), from €516,952 to €608,097
- Other debts +€26,884
up €26,884 (+39.6%), from €67,855 to €94,738
- Trade debts +€18,751
up €18,751 (+27.6%), from €67,912 to €86,664
- Debts after one year -€10,129
down €10,129 (-42.3%), from €23,948 to €13,820
Income statement
- Taxes -€8,549
down €8,549 (-21.4%), from €39,879 to €31,330
- Gross operating margin +€7,837
up €7,837 (+6.5%), from €120,605 to €128,442
- Other operating charges -€6,952
down €6,952 (-89.4%), from €7,779 to €827
- Financial income +€2,871
up €2,871 (+24.9%), from €11,511 to €14,382
of which Financial income: +€3,429
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
€65,665
Gross operating margin
+€7,837
Depreciation
-€1,228
Other operating charges
+€6,952
Financial income
+€2,871
Financial charges
+€498
Taxes
+€8,549
Result 2025
€91,144
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
+€77,103
Investment
-€9,734
Financing
-€9,939
Cash 2024
€79,821
From operations (derived)
+€77,103
Net result for the year
+€91,144
Depreciation
+€14,447
Receivables within one year
-€70,617
Deferred charges and accrued income
-€931
Trade debts
+€18,751
Tax, wage and social debts
-€3,382
Other debts
+€26,884
Accrued charges and deferred income
+€808
Investment (derived)
-€9,734
Investment in fixed assets (net)
-€9,734
Financing
-€9,939
Debts after one year
-€10,129
Current portion of long-term debt
+€190
Cash 2025
€137,251
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €718,951 | €843,216 | +€124,265 | +17.3% |
| Fixed assets | 21/28 | €54,244 | €49,531 | -€4,713 | -8.7% |
| Intangible fixed assets | 21 | €1,265 | €2,302 | +€1,036 | +81.9% |
| Tangible fixed assets | 22/27 | €52,979 | €47,229 | -€5,750 | -10.9% |
| Plant, machinery and equipment | 23 | €41,774 | €32,694 | -€9,080 | -21.7% |
| Furniture and vehicles | 24 | €4,559 | €2,769 | -€1,790 | -39.3% |
| Other tangible fixed assets | 26 | €6,646 | €11,767 | +€5,120 | +77.0% |
| Current assets | 29/58 | €664,707 | €793,685 | +€128,979 | +19.4% |
| Stocks and contracts in progress | 3 | €914 | €914 | = | 0.0% |
| Stocks | 30/36 | €914 | €914 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €579,018 | €649,634 | +€70,617 | +12.2% |
| Trade receivables | 40 | €4,452 | - | -€4,452 | |
| Other amounts receivable | 41 | €574,566 | €649,634 | +€75,069 | +13.1% |
| Cash at bank and in hand | 54/58 | €79,821 | €137,251 | +€57,431 | +71.9% |
| Deferred charges and accrued income | 490/1 | €4,954 | €5,886 | +€931 | +18.8% |
| Total equity and liabilities | 10/49 | €718,951 | €843,216 | +€124,265 | +17.3% |
| Equity | 10/15 | €531,012 | €622,157 | +€91,144 | +17.2% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €516,952 | €608,097 | +€91,144 | +17.6% |
| Amounts payable | 17/49 | €187,938 | €221,059 | +€33,121 | +17.6% |
| Amounts payable after more than one year | 17 | €23,948 | €13,820 | -€10,129 | -42.3% |
| Financial debts | 170/4 | €23,948 | €13,820 | -€10,129 | -42.3% |
| Amounts payable within one year | 42/48 | €161,256 | €203,698 | +€42,442 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €22,107 | €22,296 | +€190 | +0.9% |
| Trade debts | 44 | €67,912 | €86,664 | +€18,751 | +27.6% |
| Suppliers | 440/4 | €67,912 | €86,664 | +€18,751 | +27.6% |
| Taxes, remuneration and social security | 45 | €3,382 | - | -€3,382 | |
| Taxes | 450/3 | €3,382 | - | -€3,382 | |
| Other amounts payable | 47/48 | €67,855 | €94,738 | +€26,884 | +39.6% |
| Accrued charges and deferred income | 492/3 | €2,734 | €3,542 | +€808 | +29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,219 | €14,447 | +€1,228 | +9.3% |
| Other operating charges | 640/8 | €7,779 | €827 | -€6,952 | -89.4% |
| Gross operating margin | 9900 | €120,605 | €128,442 | +€7,837 | +6.5% |
| Operating profit (loss) | 9901 | €99,607 | €113,168 | +€13,562 | +13.6% |
| Financial income | 75/76B | €11,511 | €14,382 | +€2,871 | +24.9% |
| Recurring financial income | 75 | €10,953 | €14,382 | +€3,429 | +31.3% |
| Non-recurring financial income | 76B | €559 | - | -€559 | |
| Financial charges | 65/66B | €5,574 | €5,076 | -€498 | -8.9% |
| Recurring financial charges | 65 | €5,574 | €5,076 | -€498 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €105,544 | €122,474 | +€16,931 | +16.0% |
| Income taxes | 67/77 | €39,879 | €31,330 | -€8,549 | -21.4% |
| Profit (loss) for the period | 9904 | €65,665 | €91,144 | +€25,480 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,665 | €91,144 | +€25,480 | +38.8% |
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 3 November 2026 via checked.be.