LA POPOTE D'ELO: what changed
What changed
LA POPOTE D'ELO
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€15,441
2024 · €8,612+€6,829
Equity
€26,221
2024 · €11,612+€14,608
Cash
€26,120
2024 · €16,847+€9,273
Balance sheet total
€114,019
2024 · €104,151+€9,868
Largest movements
Assets
- Cash +€9,273
up €9,273 (+55.0%), from €16,847 to €26,120
mainly Net result for the year (+€15,441) and Other debts (+€11,946)
- Deferred charges and accrued income +€1,144
up €1,144 (+131%), from €870 to €2,015
Equity and liabilities
- Profit (loss) carried forward +€14,608
up €14,608 (+170%), from €8,612 to €23,221
- Other debts +€11,946
up €11,946 (+51.0%), from €23,427 to €35,374
- Trade debts -€11,298
down €11,298 (-70.9%), from €15,935 to €4,637
- Debts after one year -€6,510
down €6,510 (-15.9%), from €40,940 to €34,429
Income statement
- Gross operating margin +€54,591
up €54,591 (+189%), from €28,887 to €83,478
- Staff costs +€30,318
up €30,318 (+206%), from €14,732 to €45,050
- Depreciation +€7,919
up €7,919 (+307%), from €2,576 to €10,495
- Financial charges +€5,153
up €5,153 (+325%), from €1,588 to €6,741
- Taxes +€3,439
up €3,439 (+579%), from €594 to €4,032
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
€8,612
Gross operating margin
+€54,591
Staff costs
-€30,318
Depreciation
-€7,919
Other operating charges
-€1,028
Financial income
+€93
Financial charges
-€5,153
Taxes
-€3,439
Result 2025
€15,441
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
+€26,535
Investment
-€10,239
Financing
-€7,023
Cash 2024
€16,847
From operations (derived)
+€26,535
Net result for the year
+€15,441
Depreciation
+€10,495
Stocks and contracts
+€250
Receivables within one year
+€44
Deferred charges and accrued income
-€1,144
Trade debts
-€11,298
Tax, wage and social debts
+€801
Other debts
+€11,946
Investment (derived)
-€10,239
Investment in fixed assets (net)
-€10,239
Financing
-€7,023
Debts after one year
-€6,510
Current portion of long-term debt
+€321
Contributions, distributions and other
-€833
Cash 2025
€26,120
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,151 | €114,019 | +€9,868 | +9.5% |
| Fixed assets | 21/28 | €80,947 | €80,692 | -€255 | -0.3% |
| Tangible fixed assets | 22/27 | €80,837 | €80,582 | -€255 | -0.3% |
| Land and buildings | 22 | €71,119 | €64,229 | -€6,890 | -9.7% |
| Plant, machinery and equipment | 23 | €4,818 | €5,036 | +€218 | +4.5% |
| Furniture and vehicles | 24 | €4,900 | €11,317 | +€6,417 | +131% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €23,204 | €33,327 | +€10,123 | +43.6% |
| Stocks and contracts in progress | 3 | €2,900 | €2,650 | -€250 | -8.6% |
| Stocks | 30/36 | €2,900 | €2,650 | -€250 | -8.6% |
| Amounts receivable within one year | 40/41 | €2,586 | €2,542 | -€44 | -1.7% |
| Trade receivables | 40 | €2,495 | €895 | -€1,600 | -64.1% |
| Other amounts receivable | 41 | €91 | €1,647 | +€1,556 | +1,709% |
| Cash at bank and in hand | 54/58 | €16,847 | €26,120 | +€9,273 | +55.0% |
| Deferred charges and accrued income | 490/1 | €870 | €2,015 | +€1,144 | +131% |
| Total equity and liabilities | 10/49 | €104,151 | €114,019 | +€9,868 | +9.5% |
| Equity | 10/15 | €11,612 | €26,221 | +€14,608 | +126% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,612 | €23,221 | +€14,608 | +170% |
| Amounts payable | 17/49 | €92,538 | €87,798 | -€4,740 | -5.1% |
| Amounts payable after more than one year | 17 | €40,940 | €34,429 | -€6,510 | -15.9% |
| Financial debts | 170/4 | €40,940 | €34,429 | -€6,510 | -15.9% |
| Amounts payable within one year | 42/48 | €51,599 | €53,369 | +€1,770 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €6,190 | €6,510 | +€321 | +5.2% |
| Trade debts | 44 | €15,935 | €4,637 | -€11,298 | -70.9% |
| Suppliers | 440/4 | €15,935 | €4,637 | -€11,298 | -70.9% |
| Taxes, remuneration and social security | 45 | €6,047 | €6,848 | +€801 | +13.3% |
| Taxes | 450/3 | €828 | €4,873 | +€4,044 | +488% |
| Remuneration and social security | 454/9 | €5,219 | €1,976 | -€3,243 | -62.1% |
| Other amounts payable | 47/48 | €23,427 | €35,374 | +€11,946 | +51.0% |
| Remuneration, social security and pensions | 62 | €14,732 | €45,050 | +€30,318 | +206% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,576 | €10,495 | +€7,919 | +307% |
| Other operating charges | 640/8 | €787 | €1,815 | +€1,028 | +131% |
| Gross operating margin | 9900 | €28,887 | €83,478 | +€54,591 | +189% |
| Operating profit (loss) | 9901 | €10,792 | €26,119 | +€15,327 | +142% |
| Financial income | 75/76B | €2 | €95 | +€93 | +4,650% |
| Recurring financial income | 75 | €2 | €95 | +€93 | +4,650% |
| Financial charges | 65/66B | €1,588 | €6,741 | +€5,153 | +325% |
| Recurring financial charges | 65 | €1,588 | €6,741 | +€5,153 | +325% |
| Profit (loss) for the period before taxes | 9903 | €9,206 | €19,474 | +€10,267 | +112% |
| Income taxes | 67/77 | €594 | €4,032 | +€3,439 | +579% |
| Profit (loss) for the period | 9904 | €8,612 | €15,441 | +€6,829 | +79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,612 | €15,441 | +€6,829 | +79.3% |
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.