LA FRINGALE: what changed
What changed
LA FRINGALE
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€65,269
2024 · €54,983+€10,286
Equity
€301,914
2024 · €236,645+€65,269
Cash
€7,499
2024 · €10,630-€3,130
Balance sheet total
€528,401
2024 · €481,878+€46,522
Largest movements
Assets
- Receivables within one year +€59,020
up €59,020 (+15.3%), from €386,233 to €445,252
of which Other amounts receivable: +€71,857
Equity and liabilities
- Reserves +€65,269
up €65,269 (+29.9%), from €218,045 to €283,314
of which Distributable reserves: +€65,269
- Tax, wage and social debts -€13,244
down €13,244 (-7.7%), from €170,897 to €157,653
of which Remuneration and social security: -€13,010
- Current portion of long-term debt -€5,833
no longer reported in 2025 (was €5,833)
Income statement
- Staff costs -€12,128
down €12,128 (-9.2%), from €132,379 to €120,251
- Gross operating margin -€4,364
down €4,364 (-1.7%), from €254,506 to €250,142
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
€54,983
Gross operating margin
-€4,364
Staff costs
+€12,128
Depreciation
+€1,534
Other operating charges
+€2,449
Other operating items
-€568
Financial income
-€2
Financial charges
-€122
Taxes
-€769
Result 2025
€65,269
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
+€7,786
Investment
-€5,094
Financing
-€5,822
Cash 2024
€10,630
From operations (derived)
+€7,786
Net result for the year
+€65,269
Depreciation
+€8,625
Stocks and contracts
+€4,229
Receivables within one year
-€59,020
Deferred charges and accrued income
+€1,607
Trade debts
+€745
Tax, wage and social debts
-€13,244
Accrued charges and deferred income
-€426
Investment (derived)
-€5,094
Investment in fixed assets (net)
-€5,094
Financing
-€5,822
Current portion of long-term debt
-€5,833
Short-term financial debts
+€11
Cash 2025
€7,499
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €481,878 | €528,401 | +€46,522 | +9.7% |
| Fixed assets | 21/28 | €47,643 | €44,112 | -€3,531 | -7.4% |
| Tangible fixed assets | 22/27 | €42,243 | €38,712 | -€3,531 | -8.4% |
| Plant, machinery and equipment | 23 | €4,090 | €2,045 | -€2,045 | -50.0% |
| Furniture and vehicles | 24 | €682 | €598 | -€84 | -12.4% |
| Other tangible fixed assets | 26 | €37,472 | €36,070 | -€1,402 | -3.7% |
| Financial fixed assets | 28 | €5,399 | €5,399 | = | 0.0% |
| Current assets | 29/58 | €434,236 | €484,289 | +€50,053 | +11.5% |
| Stocks and contracts in progress | 3 | €33,945 | €29,716 | -€4,229 | -12.5% |
| Stocks | 30/36 | €33,945 | €29,716 | -€4,229 | -12.5% |
| Amounts receivable within one year | 40/41 | €386,233 | €445,252 | +€59,020 | +15.3% |
| Trade receivables | 40 | €40,113 | €27,276 | -€12,837 | -32.0% |
| Other amounts receivable | 41 | €346,120 | €417,977 | +€71,857 | +20.8% |
| Cash at bank and in hand | 54/58 | €10,630 | €7,499 | -€3,130 | -29.4% |
| Deferred charges and accrued income | 490/1 | €3,428 | €1,821 | -€1,607 | -46.9% |
| Total equity and liabilities | 10/49 | €481,878 | €528,401 | +€46,522 | +9.7% |
| Equity | 10/15 | €236,645 | €301,914 | +€65,269 | +27.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €218,045 | €283,314 | +€65,269 | +29.9% |
| 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 | €216,185 | €281,454 | +€65,269 | +30.2% |
| Amounts payable | 17/49 | €245,234 | €226,487 | -€18,746 | -7.6% |
| Amounts payable within one year | 42/48 | €241,571 | €223,251 | -€18,321 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €5,833 | - | -€5,833 | |
| Financial debts | 43 | €9,845 | €9,857 | +€11 | +0.1% |
| Credit institutions | 430/8 | €9,845 | €9,857 | +€11 | +0.1% |
| Trade debts | 44 | €47,995 | €48,741 | +€745 | +1.6% |
| Suppliers | 440/4 | €47,995 | €48,741 | +€745 | +1.6% |
| Taxes, remuneration and social security | 45 | €170,897 | €157,653 | -€13,244 | -7.7% |
| Taxes | 450/3 | €122,867 | €122,633 | -€234 | -0.2% |
| Remuneration and social security | 454/9 | €48,030 | €35,020 | -€13,010 | -27.1% |
| Other amounts payable | 47/48 | €7,000 | €7,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,662 | €3,236 | -€426 | -11.6% |
| Remuneration, social security and pensions | 62 | €132,379 | €120,251 | -€12,128 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,159 | €8,625 | -€1,534 | -15.1% |
| Other operating charges | 640/8 | €7,354 | €4,905 | -€2,449 | -33.3% |
| Non-recurring operating charges | 66A | - | €568 | +€568 | |
| Gross operating margin | 9900 | €254,506 | €250,142 | -€4,364 | -1.7% |
| Operating profit (loss) | 9901 | €104,614 | €115,793 | +€11,179 | +10.7% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €15,267 | €15,389 | +€122 | +0.8% |
| Recurring financial charges | 65 | €15,267 | €15,389 | +€122 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €89,349 | €100,404 | +€11,055 | +12.4% |
| Income taxes | 67/77 | €34,366 | €35,136 | +€769 | +2.2% |
| Profit (loss) for the period | 9904 | €54,983 | €65,269 | +€10,286 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,983 | €65,269 | +€10,286 | +18.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.