LE CALVADOS: what changed
What changed
LE CALVADOS
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€7,975
2024 · €1,315-€9,290
Equity
€45,813
2024 · €53,788-€7,975
Cash
€7,361
2024 · €7,668-€306
Balance sheet total
€115,551
2024 · €114,334+€1,217
Largest movements
Assets
- Receivables within one year +€3,482
up €3,482 (+49.1%), from €7,090 to €10,572
of which Trade receivables: +€1,881
- Tangible fixed assets -€1,978
down €1,978 (-3.0%), from €66,735 to €64,757
- Stocks and contracts +€1,373
up €1,373 (+5.1%), from €26,940 to €28,313
- Deferred charges and accrued income -€1,355
down €1,355 (-26.6%), from €5,086 to €3,732
Equity and liabilities
- Other debts +€13,551
up €13,551 (+91,132%), from €15 to €13,566
- Debts after one year -€8,112
down €8,112 (-22.9%), from €35,468 to €27,356
- Profit (loss) carried forward -€7,975
down €7,975 (-23.9%), from €33,337 to €25,362
- Trade debts +€4,760
up €4,760 (+171%), from €2,784 to €7,544
Income statement
- Gross operating margin -€62,136
down €62,136 (-44.7%), from €139,145 to €77,009
- Staff costs -€55,368
down €55,368 (-45.4%), from €121,989 to €66,622
- Depreciation +€2,194
up €2,194 (+38.7%), from €5,669 to €7,863
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
€1,315
Gross operating margin
-€62,136
Staff costs
+€55,368
Depreciation
-€2,194
Other operating charges
-€73
Financial charges
-€1,013
Taxes
+€758
Result 2025
-€7,975
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
+€14,094
Investment
-€5,886
Financing
-€8,515
Cash 2024
€7,668
From operations (derived)
+€14,094
Net result for the year
-€7,975
Depreciation
+€7,863
Stocks and contracts
-€1,373
Receivables within one year
-€3,482
Deferred charges and accrued income
+€1,355
Trade debts
+€4,760
Tax, wage and social debts
-€604
Other debts
+€13,551
Investment (derived)
-€5,886
Investment in fixed assets (net)
-€5,886
Financing
-€8,515
Debts after one year
-€8,112
Current portion of long-term debt
-€403
Cash 2025
€7,361
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,334 | €115,551 | +€1,217 | +1.1% |
| Fixed assets | 21/28 | €67,551 | €65,573 | -€1,978 | -2.9% |
| Tangible fixed assets | 22/27 | €66,735 | €64,757 | -€1,978 | -3.0% |
| Land and buildings | 22 | €9,988 | €9,966 | -€21 | -0.2% |
| Plant, machinery and equipment | 23 | €6,046 | €5,248 | -€798 | -13.2% |
| Furniture and vehicles | 24 | €6,305 | €5,526 | -€779 | -12.4% |
| Other tangible fixed assets | 26 | €44,396 | €44,017 | -€379 | -0.9% |
| Financial fixed assets | 28 | €816 | €816 | = | 0.0% |
| Current assets | 29/58 | €46,784 | €49,978 | +€3,194 | +6.8% |
| Stocks and contracts in progress | 3 | €26,940 | €28,313 | +€1,373 | +5.1% |
| Stocks | 30/36 | €26,940 | €28,313 | +€1,373 | +5.1% |
| Amounts receivable within one year | 40/41 | €7,090 | €10,572 | +€3,482 | +49.1% |
| Trade receivables | 40 | €7,090 | €8,971 | +€1,881 | +26.5% |
| Other amounts receivable | 41 | - | €1,601 | +€1,601 | |
| Cash at bank and in hand | 54/58 | €7,668 | €7,361 | -€306 | -4.0% |
| Deferred charges and accrued income | 490/1 | €5,086 | €3,732 | -€1,355 | -26.6% |
| Total equity and liabilities | 10/49 | €114,334 | €115,551 | +€1,217 | +1.1% |
| Equity | 10/15 | €53,788 | €45,813 | -€7,975 | -14.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,337 | €25,362 | -€7,975 | -23.9% |
| Amounts payable | 17/49 | €60,547 | €69,738 | +€9,192 | +15.2% |
| Amounts payable after more than one year | 17 | €35,468 | €27,356 | -€8,112 | -22.9% |
| Financial debts | 170/4 | €35,468 | €27,356 | -€8,112 | -22.9% |
| Amounts payable within one year | 42/48 | €25,078 | €42,382 | +€17,304 | +69.0% |
| Current portion of amounts payable after more than one year | 42 | €9,308 | €8,906 | -€403 | -4.3% |
| Trade debts | 44 | €2,784 | €7,544 | +€4,760 | +171% |
| Suppliers | 440/4 | €2,784 | €7,544 | +€4,760 | +171% |
| Taxes, remuneration and social security | 45 | €12,971 | €12,367 | -€604 | -4.7% |
| Taxes | 450/3 | €3,798 | €2,689 | -€1,109 | -29.2% |
| Remuneration and social security | 454/9 | €9,173 | €9,678 | +€504 | +5.5% |
| Other amounts payable | 47/48 | €15 | €13,566 | +€13,551 | +91,132% |
| Remuneration, social security and pensions | 62 | €121,989 | €66,622 | -€55,368 | -45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,669 | €7,863 | +€2,194 | +38.7% |
| Other operating charges | 640/8 | €5,568 | €5,641 | +€73 | +1.3% |
| Gross operating margin | 9900 | €139,145 | €77,009 | -€62,136 | -44.7% |
| Operating profit (loss) | 9901 | €5,918 | -€3,117 | -€9,035 | |
| Financial charges | 65/66B | €3,845 | €4,858 | +€1,013 | +26.3% |
| Recurring financial charges | 65 | €3,845 | €4,858 | +€1,013 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €2,073 | -€7,975 | -€10,048 | |
| Income taxes | 67/77 | €758 | - | -€758 | |
| Profit (loss) for the period | 9904 | €1,315 | -€7,975 | -€9,290 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,315 | -€7,975 | -€9,290 |
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.