LCL - XL: what changed
What changed
LCL - XL
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
-€103,370
2024 · €252,758-€356,128
Equity
€326,833
2024 · €441,942-€115,109
Cash
€525,435
2024 · €713,421-€187,987
Balance sheet total
€2.0m
2024 · €1.3m+€648,488
Largest movements
Assets
- Tangible fixed assets +€718,947
up €718,947 (+252%), from €285,147 to €1.0m
of which Plant, machinery and equipment: +€782,318
- Cash -€187,987
down €187,987 (-26.4%), from €713,421 to €525,435
mainly Investment in fixed assets (net) (-€837,291) and Other debts (-€200,038)
- Deferred charges and accrued income +€139,589
up €139,589 (+856%), from €16,314 to €155,904
- Receivables within one year -€30,773
down €30,773 (-10.2%), from €301,919 to €271,146
of which Trade receivables: -€41,190
Equity and liabilities
- Debts after one year +€582,908
new in 2025: €582,908
- Trade debts +€335,103
up €335,103 (+88.5%), from €378,776 to €713,880
- Other debts -€200,038
down €200,038 (-95.6%), from €209,297 to €9,259
- Profit (loss) carried forward -€103,370
down €103,370 (-27.4%), from €376,733 to €273,363
- Current portion of long-term debt +€34,072
up €34,072 (+55.6%), from €61,298 to €95,369
Income statement
- Gross operating margin -€270,651
down €270,651 (-12.8%), from €2.1m to €1.8m
- Staff costs +€119,433
up €119,433 (+7.1%), from €1.7m to €1.8m
- Taxes -€77,365
down €77,365 (-90.8%), from €85,166 to €7,800
- Depreciation +€34,703
up €34,703 (+41.5%), from €83,641 to €118,344
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
€252,758
Gross operating margin
-€270,651
Staff costs
-€119,433
Depreciation
-€34,703
Other operating charges
-€481
Financial income
+€3,973
Financial charges
-€12,198
Taxes
+€77,365
Result 2025
-€103,370
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
+€40,130
Investment
-€837,291
Financing
+€609,175
Cash 2024
€713,421
From operations (derived)
+€40,130
Net result for the year
-€103,370
Depreciation
+€118,344
Stocks and contracts
-€8,711
Receivables within one year
+€30,773
Deferred charges and accrued income
-€139,589
Trade debts
+€335,103
Tax, wage and social debts
+€4,618
Other debts
-€200,038
Accrued charges and deferred income
+€2,999
Investment (derived)
-€837,291
Investment in fixed assets (net)
-€837,291
Financing
+€609,175
Debts after one year
+€582,908
Current portion of long-term debt
+€34,072
Short-term financial debts
+€3,935
Contributions, distributions and other
-€11,739
Cash 2025
€525,435
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,342,245 | €1,990,733 | +€648,488 | +48.3% |
| Fixed assets | 21/28 | €285,989 | €1,004,936 | +€718,947 | +251% |
| Tangible fixed assets | 22/27 | €285,147 | €1,004,093 | +€718,947 | +252% |
| Plant, machinery and equipment | 23 | €105,835 | €888,153 | +€782,318 | +739% |
| Furniture and vehicles | 24 | €7,444 | €6,002 | -€1,442 | -19.4% |
| Other tangible fixed assets | 26 | €171,868 | €109,939 | -€61,929 | -36.0% |
| Financial fixed assets | 28 | €843 | €843 | = | 0.0% |
| Current assets | 29/58 | €1,056,256 | €985,797 | -€70,459 | -6.7% |
| Stocks and contracts in progress | 3 | €24,601 | €33,312 | +€8,711 | +35.4% |
| Stocks | 30/36 | €24,601 | €33,312 | +€8,711 | +35.4% |
| Amounts receivable within one year | 40/41 | €301,919 | €271,146 | -€30,773 | -10.2% |
| Trade receivables | 40 | €49,188 | €7,998 | -€41,190 | -83.7% |
| Other amounts receivable | 41 | €252,731 | €263,148 | +€10,416 | +4.1% |
| Cash at bank and in hand | 54/58 | €713,421 | €525,435 | -€187,987 | -26.4% |
| Deferred charges and accrued income | 490/1 | €16,314 | €155,904 | +€139,589 | +856% |
| Total equity and liabilities | 10/49 | €1,342,245 | €1,990,733 | +€648,488 | +48.3% |
| Equity | 10/15 | €441,942 | €326,833 | -€115,109 | -26.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €376,733 | €273,363 | -€103,370 | -27.4% |
| Investment grants | 15 | €44,749 | €33,010 | -€11,739 | -26.2% |
| Amounts payable | 17/49 | €900,303 | €1,663,899 | +€763,596 | +84.8% |
| Amounts payable after more than one year | 17 | - | €582,908 | +€582,908 | |
| Financial debts | 170/4 | - | €582,908 | +€582,908 | |
| Amounts payable within one year | 42/48 | €888,658 | €1,066,348 | +€177,690 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €61,298 | €95,369 | +€34,072 | +55.6% |
| Financial debts | 43 | €44,000 | €47,935 | +€3,935 | +8.9% |
| Credit institutions | 430/8 | €44,000 | €47,935 | +€3,935 | +8.9% |
| Trade debts | 44 | €378,776 | €713,880 | +€335,103 | +88.5% |
| Suppliers | 440/4 | €378,776 | €713,880 | +€335,103 | +88.5% |
| Taxes, remuneration and social security | 45 | €195,288 | €199,906 | +€4,618 | +2.4% |
| Taxes | 450/3 | €13,373 | - | -€13,373 | |
| Remuneration and social security | 454/9 | €181,915 | €199,906 | +€17,991 | +9.9% |
| Other amounts payable | 47/48 | €209,297 | €9,259 | -€200,038 | -95.6% |
| Accrued charges and deferred income | 492/3 | €11,644 | €14,644 | +€2,999 | +25.8% |
| Remuneration, social security and pensions | 62 | €1,671,422 | €1,790,856 | +€119,433 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,641 | €118,344 | +€34,703 | +41.5% |
| Other operating charges | 640/8 | €6,611 | €7,092 | +€481 | +7.3% |
| Gross operating margin | 9900 | €2,117,195 | €1,846,544 | -€270,651 | -12.8% |
| Operating profit (loss) | 9901 | €355,520 | -€69,748 | -€425,268 | |
| Financial income | 75/76B | €11,809 | €15,782 | +€3,973 | +33.6% |
| Recurring financial income | 75 | €11,809 | €15,782 | +€3,973 | +33.6% |
| Financial charges | 65/66B | €29,405 | €41,603 | +€12,198 | +41.5% |
| Recurring financial charges | 65 | €29,405 | €41,603 | +€12,198 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | €337,924 | -€95,570 | -€433,493 | |
| Income taxes | 67/77 | €85,166 | €7,800 | -€77,365 | -90.8% |
| Profit (loss) for the period | 9904 | €252,758 | -€103,370 | -€356,128 | |
| Profit (loss) for the period to be appropriated | 9905 | €252,758 | -€103,370 | -€356,128 |
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 6 November 2026 via checked.be.