LA PETITE ETABLE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
LA PETITE ETABLE
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€52,543
2024 · €33,911-€86,454
Equity
€537,705
2024 · €590,248-€52,543
Cash
€127,263
2024 · €134,537-€7,275
Balance sheet total
€2.7m
2024 · €1.8m+€909,116
Largest movements
Assets
- Tangible fixed assets +€934,692
up €934,692 (+58.4%), from €1.6m to €2.5m
of which Land and buildings: +€904,965
Equity and liabilities
- Debts after one year +€655,098
up €655,098 (+64.5%), from €1.0m to €1.7m
- Other debts +€318,200
up €318,200 (+9,715%), from €3,275 to €321,476
- Profit (loss) carried forward -€52,543
down €52,543, from €122 to -€52,421
- Trade debts -€31,072
down €31,072 (-73.7%), from €42,134 to €11,063
Income statement
- Depreciation +€69,116
up €69,116 (+60.6%), from €114,111 to €183,228
- Staff costs +€17,998
up €17,998 (+9.4%), from €190,743 to €208,741
- Taxes -€13,608
down €13,608 (-96.7%), from €14,074 to €466
- Financial charges +€11,712
up €11,712 (+38.7%), from €30,294 to €42,007
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€33,911
Gross operating margin
+€831
Staff costs
-€17,998
Depreciation
-€69,116
Other operating charges
+€1,263
Financial income
-€3,331
Financial charges
-€11,712
Taxes
+€13,608
Result 2025
-€52,543
raises the resultlowers the result
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€429,472
Investment
-€1.1m
Financing
+€681,173
Cash 2024
€134,537
From operations (derived)
+€429,472
Net result for the year
-€52,543
Depreciation
+€183,228
Stocks and contracts
+€11,282
Receivables within one year
-€2,499
Deferred charges and accrued income
+€9,518
Trade debts
-€31,072
Tax, wage and social debts
-€6,642
Other debts
+€318,200
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Financing
+€681,173
Debts after one year
+€655,098
Current portion of long-term debt
+€26,074
Cash 2025
€127,263
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,802,315 | €2,711,431 | +€909,116 | +50.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,599,701 | €2,534,392 | +€934,692 | +58.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,599,385 | €2,534,077 | +€934,692 | +58.4% |
| Land and buildings | 22 | €1,440,500 | €2,345,465 | +€904,965 | +62.8% |
| Plant, machinery and equipment | 23 | €77,409 | €63,740 | -€13,668 | -17.7% |
| Furniture and vehicles | 24 | €81,477 | €124,872 | +€43,395 | +53.3% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €202,614 | €177,039 | -€25,575 | -12.6% |
| Stocks and contracts in progress | 3 | €52,174 | €40,892 | -€11,282 | -21.6% |
| Stocks | 30/36 | €52,174 | €40,892 | -€11,282 | -21.6% |
| Amounts receivable within one year | 40/41 | €6,386 | €8,884 | +€2,499 | +39.1% |
| Trade receivables | 40 | €2,966 | €7,215 | +€4,249 | +143% |
| Other amounts receivable | 41 | €3,420 | €1,669 | -€1,751 | -51.2% |
| Cash at bank and in hand | 54/58 | €134,537 | €127,263 | -€7,275 | -5.4% |
| Deferred charges and accrued income | 490/1 | €9,518 | - | -€9,518 | |
| Total equity and liabilities | 10/49 | €1,802,315 | €2,711,431 | +€909,116 | +50.4% |
| Equity | 10/15 | €590,248 | €537,705 | -€52,543 | -8.9% |
| Contributions | 10/11 | €387,376 | €387,376 | = | 0.0% |
| Reserves | 13 | €202,750 | €202,750 | = | 0.0% |
| Distributable reserves | 133 | €202,750 | €202,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122 | -€52,421 | -€52,543 | |
| Amounts payable | 17/49 | €1,212,067 | €2,173,726 | +€961,659 | +79.3% |
| Amounts payable after more than one year | 17 | €1,015,988 | €1,671,086 | +€655,098 | +64.5% |
| Financial debts | 170/4 | €1,015,988 | €1,671,086 | +€655,098 | +64.5% |
| Amounts payable within one year | 42/48 | €196,079 | €502,640 | +€306,561 | +156% |
| Current portion of amounts payable after more than one year | 42 | €104,459 | €130,534 | +€26,074 | +25.0% |
| Trade debts | 44 | €42,134 | €11,063 | -€31,072 | -73.7% |
| Suppliers | 440/4 | €42,134 | €11,063 | -€31,072 | -73.7% |
| Taxes, remuneration and social security | 45 | €46,209 | €39,568 | -€6,642 | -14.4% |
| Taxes | 450/3 | €20,135 | €18,959 | -€1,176 | -5.8% |
| Remuneration and social security | 454/9 | €26,075 | €20,609 | -€5,466 | -21.0% |
| Other amounts payable | 47/48 | €3,275 | €321,476 | +€318,200 | +9,715% |
| Remuneration, social security and pensions | 62 | €190,743 | €208,741 | +€17,998 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,111 | €183,228 | +€69,116 | +60.6% |
| Other operating charges | 640/8 | €4,112 | €2,848 | -€1,263 | -30.7% |
| Gross operating margin | 9900 | €383,914 | €384,745 | +€831 | +0.2% |
| Operating profit (loss) | 9901 | €74,949 | -€10,071 | -€85,020 | |
| Financial income | 75/76B | €3,331 | - | -€3,331 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €3,330 | - | -€3,330 | |
| Financial charges | 65/66B | €30,294 | €42,007 | +€11,712 | +38.7% |
| Recurring financial charges | 65 | €30,294 | €42,007 | +€11,712 | +38.7% |
| Profit (loss) for the period before taxes | 9903 | €47,985 | -€52,078 | -€100,062 | |
| Income taxes | 67/77 | €14,074 | €466 | -€13,608 | -96.7% |
| Profit (loss) for the period | 9904 | €33,911 | -€52,543 | -€86,454 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,911 | -€52,543 | -€86,454 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.