LA GASTRONOMIE: what changed
LA GASTRONOMIE
Largest movements
- Cash -€5,311
down €5,311 (-45.1%), from €11,785 to €6,474
mainly Net result for the year (-€17,824) and Tax, wage and social debts (-€7,754)
- Receivables within one year -€2,707
down €2,707 (-65.9%), from €4,110 to €1,403
- Deferred charges and accrued income -€1,085
no longer reported in 2025 (was €1,085)
- Stocks and contracts -€784
down €784 (-3.9%), from €20,288 to €19,504
- Debts after one year +€27,378
up €27,378 (+36.6%), from €74,798 to €102,176
- Profit (loss) carried forward -€17,824
down €17,824 (-5.0%), from -€356,306 to -€374,130
- Tax, wage and social debts -€7,754
down €7,754 (-23.4%), from €33,077 to €25,323
of which Remuneration and social security: -€5,704
- Other debts -€5,919
no longer reported in 2025 (was €5,919)
- Trade debts -€5,767
down €5,767 (-27.9%), from €20,643 to €14,876
- Gross operating margin +€64,685
up €64,685 (+191%), from €33,868 to €98,553
- Staff costs +€13,277
up €13,277 (+14.9%), from €88,882 to €102,159
- Financial charges +€11,475
up €11,475 (+479%), from €2,395 to €13,870
of which Non-recurring financial charges: +€12,558
- Financial income +€2,108
new in 2025: €2,108
- Other operating charges -€2,089
down €2,089 (-47.2%), from €4,430 to €2,341
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,437 | €27,551 | -€9,886 | -26.4% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €37,337 | €27,451 | -€9,886 | -26.5% |
| Stocks and contracts in progress | 3 | €20,288 | €19,504 | -€784 | -3.9% |
| Stocks | 30/36 | €20,288 | €19,504 | -€784 | -3.9% |
| Amounts receivable within one year | 40/41 | €4,110 | €1,403 | -€2,707 | -65.9% |
| Trade receivables | 40 | €4,110 | €1,403 | -€2,707 | -65.9% |
| Current investments | 50/53 | €70 | €70 | +€0 | +0.4% |
| Cash at bank and in hand | 54/58 | €11,785 | €6,474 | -€5,311 | -45.1% |
| Deferred charges and accrued income | 490/1 | €1,085 | - | -€1,085 | |
| Total equity and liabilities | 10/49 | €37,437 | €27,551 | -€9,886 | -26.4% |
| Equity | 10/15 | -€97,000 | -€114,824 | -€17,824 | -18.4% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €11,412 | €11,412 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,142 | €2,142 | = | 0.0% |
| Legal reserve | 130 | €2,142 | €2,142 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,271 | €9,271 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€356,306 | -€374,130 | -€17,824 | -5.0% |
| Amounts payable | 17/49 | €134,438 | €142,375 | +€7,938 | +5.9% |
| Amounts payable after more than one year | 17 | €74,798 | €102,176 | +€27,378 | +36.6% |
| Other amounts payable | 178/9 | €74,798 | €102,176 | +€27,378 | +36.6% |
| Amounts payable within one year | 42/48 | €59,639 | €40,200 | -€19,440 | -32.6% |
| Trade debts | 44 | €20,643 | €14,876 | -€5,767 | -27.9% |
| Suppliers | 440/4 | €20,643 | €14,876 | -€5,767 | -27.9% |
| Taxes, remuneration and social security | 45 | €33,077 | €25,323 | -€7,754 | -23.4% |
| Taxes | 450/3 | €13,214 | €11,164 | -€2,050 | -15.5% |
| Remuneration and social security | 454/9 | €19,863 | €14,159 | -€5,704 | -28.7% |
| Other amounts payable | 47/48 | €5,919 | - | -€5,919 | |
| Remuneration, social security and pensions | 62 | €88,882 | €102,159 | +€13,277 | +14.9% |
| Other operating charges | 640/8 | €4,430 | €2,341 | -€2,089 | -47.2% |
| Gross operating margin | 9900 | €33,868 | €98,553 | +€64,685 | +191% |
| Operating profit (loss) | 9901 | -€59,444 | -€5,947 | +€53,497 | +90.0% |
| Financial income | 75/76B | - | €2,108 | +€2,108 | |
| Recurring financial income | 75 | - | €2,108 | +€2,108 | |
| Financial charges | 65/66B | €2,395 | €13,870 | +€11,475 | +479% |
| Recurring financial charges | 65 | €2,395 | €1,312 | -€1,083 | -45.2% |
| Non-recurring financial charges | 66B | - | €12,558 | +€12,558 | |
| Profit (loss) for the period before taxes | 9903 | -€61,840 | -€17,709 | +€44,131 | +71.4% |
| Income taxes | 67/77 | €113 | €115 | +€2 | +2.1% |
| Profit (loss) for the period | 9904 | -€61,953 | -€17,824 | +€44,128 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,953 | -€17,824 | +€44,128 | +71.2% |
Next steps
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 7 November 2026 via checked.be.