LCL-NORD: what changed
What changed
LCL-NORD
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€14,361
2024 · -€54,541+€68,902
Equity
-€8,662
2024 · -€8,115-€547
Cash
€297,469
2024 · €321,182-€23,714
Balance sheet total
€897,779
2024 · €1.2m-€256,354
Largest movements
Assets
- Tangible fixed assets -€136,193
down €136,193 (-21.0%), from €648,128 to €511,935
of which Plant, machinery and equipment: -€101,646
- Receivables within one year -€101,825
down €101,825 (-68.3%), from €149,032 to €47,207
of which Other amounts receivable: -€100,607
- Cash -€23,714
down €23,714 (-7.4%), from €321,182 to €297,469
mainly Debts after one year (-€429,086) and Accrued charges and deferred income (-€66,448)
Equity and liabilities
- Debts after one year -€429,086
down €429,086 (-76.1%), from €563,557 to €134,472
of which Other amounts payable: -€315,000
- Other debts +€126,964
up €126,964 (+30,291%), from €419 to €127,383
- Trade debts +€101,529
up €101,529 (+44.5%), from €228,103 to €329,632
- Accrued charges and deferred income -€66,448
down €66,448 (-57.9%), from €114,801 to €48,353
- Investment grants -€14,908
no longer reported in 2025 (was €14,908)
Income statement
- Gross operating margin +€168,859
up €168,859 (+14.5%), from €1.2m to €1.3m
- Taxes +€70,103
new in 2025: €70,103
- Staff costs +€28,434
up €28,434 (+2.7%), from €1.1m to €1.1m
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
-€54,541
Gross operating margin
+€168,859
Staff costs
-€28,434
Depreciation
+€5,179
Other operating charges
-€435
Financial income
-€4,965
Financial charges
-€1,199
Taxes
-€70,103
Result 2025
€14,361
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
+€423,501
Investment
-€8,113
Financing
-€439,102
Cash 2024
€321,182
From operations (derived)
+€423,501
Net result for the year
+€14,361
Depreciation
+€144,306
Stocks and contracts
-€4,181
Receivables within one year
+€101,825
Deferred charges and accrued income
-€1,197
Trade debts
+€101,529
Tax, wage and social debts
+€6,343
Other debts
+€126,964
Accrued charges and deferred income
-€66,448
Investment (derived)
-€8,113
Investment in fixed assets (net)
-€8,113
Financing
-€439,102
Debts after one year
-€429,086
Current portion of long-term debt
+€11,060
Short-term financial debts
-€6,169
Contributions, distributions and other
-€14,908
Cash 2025
€297,469
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,154,133 | €897,779 | -€256,354 | -22.2% |
| Fixed assets | 21/28 | €648,610 | €512,416 | -€136,193 | -21.0% |
| Tangible fixed assets | 22/27 | €648,128 | €511,935 | -€136,193 | -21.0% |
| Plant, machinery and equipment | 23 | €463,254 | €361,608 | -€101,646 | -21.9% |
| Furniture and vehicles | 24 | €11,384 | €7,290 | -€4,094 | -36.0% |
| Other tangible fixed assets | 26 | €173,490 | €143,037 | -€30,453 | -17.6% |
| Financial fixed assets | 28 | €481 | €481 | = | 0.0% |
| Current assets | 29/58 | €505,524 | €385,363 | -€120,161 | -23.8% |
| Stocks and contracts in progress | 3 | €20,389 | €24,569 | +€4,181 | +20.5% |
| Stocks | 30/36 | €20,389 | €24,569 | +€4,181 | +20.5% |
| Amounts receivable within one year | 40/41 | €149,032 | €47,207 | -€101,825 | -68.3% |
| Trade receivables | 40 | €27,844 | €26,626 | -€1,218 | -4.4% |
| Other amounts receivable | 41 | €121,189 | €20,582 | -€100,607 | -83.0% |
| Cash at bank and in hand | 54/58 | €321,182 | €297,469 | -€23,714 | -7.4% |
| Deferred charges and accrued income | 490/1 | €14,921 | €16,118 | +€1,197 | +8.0% |
| Total equity and liabilities | 10/49 | €1,154,133 | €897,779 | -€256,354 | -22.2% |
| Equity | 10/15 | -€8,115 | -€8,662 | -€547 | -6.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,023 | -€18,662 | +€14,361 | +43.5% |
| Investment grants | 15 | €14,908 | - | -€14,908 | |
| Amounts payable | 17/49 | €1,162,248 | €906,441 | -€255,807 | -22.0% |
| Amounts payable after more than one year | 17 | €563,557 | €134,472 | -€429,086 | -76.1% |
| Financial debts | 170/4 | €248,557 | €134,472 | -€114,086 | -45.9% |
| Other amounts payable | 178/9 | €315,000 | - | -€315,000 | |
| Amounts payable within one year | 42/48 | €483,890 | €723,617 | +€239,727 | +49.5% |
| Current portion of amounts payable after more than one year | 42 | €138,762 | €149,822 | +€11,060 | +8.0% |
| Financial debts | 43 | €9,973 | €3,803 | -€6,169 | -61.9% |
| Credit institutions | 430/8 | €9,973 | €3,803 | -€6,169 | -61.9% |
| Trade debts | 44 | €228,103 | €329,632 | +€101,529 | +44.5% |
| Suppliers | 440/4 | €228,103 | €329,632 | +€101,529 | +44.5% |
| Taxes, remuneration and social security | 45 | €106,633 | €112,976 | +€6,343 | +5.9% |
| Taxes | 450/3 | €29 | €438 | +€410 | +1,438% |
| Remuneration and social security | 454/9 | €106,605 | €112,538 | +€5,933 | +5.6% |
| Other amounts payable | 47/48 | €419 | €127,383 | +€126,964 | +30,291% |
| Accrued charges and deferred income | 492/3 | €114,801 | €48,353 | -€66,448 | -57.9% |
| Remuneration, social security and pensions | 62 | €1,057,791 | €1,086,225 | +€28,434 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,485 | €144,306 | -€5,179 | -3.5% |
| Other operating charges | 640/8 | €2,828 | €3,262 | +€435 | +15.4% |
| Gross operating margin | 9900 | €1,160,587 | €1,329,446 | +€168,859 | +14.5% |
| Operating profit (loss) | 9901 | -€49,516 | €95,652 | +€145,169 | |
| Financial income | 75/76B | €20,616 | €15,650 | -€4,965 | -24.1% |
| Recurring financial income | 75 | €20,616 | €15,650 | -€4,965 | -24.1% |
| Financial charges | 65/66B | €25,640 | €26,839 | +€1,199 | +4.7% |
| Recurring financial charges | 65 | €25,640 | €26,839 | +€1,199 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | -€54,541 | €84,464 | +€139,005 | |
| Income taxes | 67/77 | - | €70,103 | +€70,103 | |
| Profit (loss) for the period | 9904 | -€54,541 | €14,361 | +€68,902 | |
| Profit (loss) for the period to be appropriated | 9905 | -€54,541 | €14,361 | +€68,902 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 5 November 2026 via checked.be.