LE CASSE-CROUTE: 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.
LE CASSE-CROUTE
Largest movements
- Cash -€23,274
down €23,274 (-49.7%), from €46,793 to €23,519
mainly Debts after one year (-€30,932) and Investment in fixed assets (net) (-€16,695)
- Receivables within one year -€13,568
down €13,568 (-8.7%), from €156,577 to €143,008
of which Other amounts receivable: -€9,203
- Tangible fixed assets -€6,915
down €6,915 (-4.0%), from €173,492 to €166,577
of which Plant, machinery and equipment: -€7,466
- Debts after one year -€30,932
down €30,932 (-58.0%), from €53,364 to €22,433
- Other debts -€15,000
no longer reported in 2025 (was €15,000)
- Reserves -€8,806
down €8,806 (-8.9%), from €99,413 to €90,607
of which Tax-exempt reserves: -€8,806
- Current portion of long-term debt +€6,151
up €6,151 (+16.4%), from €37,404 to €43,555
- Provisions -€4,535
down €4,535 (-9.5%), from €47,782 to €43,247
- Other operating charges -€19,107
down €19,107 (-87.7%), from €21,789 to €2,682
- Financial charges -€14,194
down €14,194 (-72.9%), from €19,484 to €5,289
- Gross operating margin -€13,618
down €13,618 (-10.3%), from €132,047 to €118,429
- Depreciation -€11,169
down €11,169 (-32.1%), from €34,780 to €23,610
- Staff costs +€6,065
up €6,065 (+9.8%), from €61,736 to €67,802
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €382,125 | €338,166 | -€43,960 | -11.5% |
| Fixed assets | 21/28 | €173,492 | €166,577 | -€6,915 | -4.0% |
| Tangible fixed assets | 22/27 | €173,492 | €166,577 | -€6,915 | -4.0% |
| Land and buildings | 22 | €147,524 | €141,576 | -€5,948 | -4.0% |
| Plant, machinery and equipment | 23 | €16,464 | €8,998 | -€7,466 | -45.3% |
| Furniture and vehicles | 24 | €9,505 | €16,003 | +€6,499 | +68.4% |
| Current assets | 29/58 | €208,633 | €171,589 | -€37,045 | -17.8% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €156,577 | €143,008 | -€13,568 | -8.7% |
| Trade receivables | 40 | €4,365 | - | -€4,365 | |
| Other amounts receivable | 41 | €152,211 | €143,008 | -€9,203 | -6.0% |
| Cash at bank and in hand | 54/58 | €46,793 | €23,519 | -€23,274 | -49.7% |
| Deferred charges and accrued income | 490/1 | €1,263 | €1,061 | -€202 | -16.0% |
| Total equity and liabilities | 10/49 | €382,125 | €338,166 | -€43,960 | -11.5% |
| Equity | 10/15 | €190,218 | €185,803 | -€4,415 | -2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €99,413 | €90,607 | -€8,806 | -8.9% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Tax-exempt reserves | 132 | €97,413 | €88,607 | -€8,806 | -9.0% |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €70,805 | €75,196 | +€4,392 | +6.2% |
| Provisions and deferred taxes | 16 | €47,782 | €43,247 | -€4,535 | -9.5% |
| Deferred taxes | 168 | €47,782 | €43,247 | -€4,535 | -9.5% |
| Amounts payable | 17/49 | €144,126 | €109,116 | -€35,010 | -24.3% |
| Amounts payable after more than one year | 17 | €53,364 | €22,433 | -€30,932 | -58.0% |
| Financial debts | 170/4 | €53,364 | €22,433 | -€30,932 | -58.0% |
| Amounts payable within one year | 42/48 | €90,483 | €86,558 | -€3,925 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €37,404 | €43,555 | +€6,151 | +16.4% |
| Trade debts | 44 | €3,359 | €4,781 | +€1,422 | +42.3% |
| Suppliers | 440/4 | €3,359 | €4,781 | +€1,422 | +42.3% |
| Taxes, remuneration and social security | 45 | €34,721 | €38,222 | +€3,501 | +10.1% |
| Taxes | 450/3 | €26,341 | €27,089 | +€747 | +2.8% |
| Remuneration and social security | 454/9 | €8,379 | €11,133 | +€2,754 | +32.9% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Accrued charges and deferred income | 492/3 | €278 | €125 | -€153 | -55.2% |
| Remuneration, social security and pensions | 62 | €61,736 | €67,802 | +€6,065 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,780 | €23,610 | -€11,169 | -32.1% |
| Other operating charges | 640/8 | €21,789 | €2,682 | -€19,107 | -87.7% |
| Non-recurring operating charges | 66A | - | €5,350 | +€5,350 | |
| Gross operating margin | 9900 | €132,047 | €118,429 | -€13,618 | -10.3% |
| Operating profit (loss) | 9901 | €13,742 | €18,985 | +€5,243 | +38.2% |
| Financial income | 75/76B | €50 | €0 | -€50 | -100.0% |
| Recurring financial income | 75 | €50 | €0 | -€50 | -100.0% |
| Financial charges | 65/66B | €19,484 | €5,289 | -€14,194 | -72.9% |
| Recurring financial charges | 65 | €19,484 | €5,289 | -€14,194 | -72.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,692 | €13,696 | +€19,388 | |
| Transfer from deferred taxes | 780 | €4,535 | €4,535 | = | 0.0% |
| Income taxes | 67/77 | €8,334 | €7,645 | -€689 | -8.3% |
| Profit (loss) for the period | 9904 | -€9,491 | €10,585 | +€20,076 | |
| Transfer from tax-exempt reserves | 789 | €8,806 | €8,806 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€685 | €19,392 | +€20,076 |
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 31 October 2026 via checked.be.