LE COIN BURGER: 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 COIN BURGER
Largest movements
- Tangible fixed assets -€2,000
down €2,000 (-23.6%), from €8,492 to €6,492
- Cash +€681
up €681 (+225%), from €303 to €984
mainly Other debts (+€25,323) and Depreciation (+€2,000)
- Receivables within one year +€441
up €441 (+98.0%), from €450 to €891
of which Trade receivables: +€434
- Other debts +€25,323
up €25,323 (+5,977%), from €424 to €25,746
- Profit (loss) carried forward -€16,539
new in 2025: -€16,539
- Trade debts -€6,815
down €6,815 (-85.2%), from €8,003 to €1,188
- Reserves -€2,145
no longer reported in 2025 (was €2,145)
- Tax, wage and social debts -€701
down €701 (-18.0%), from €3,892 to €3,191
- Gross operating margin -€17,334
down €17,334, from €5,507 to -€11,827
- Financial charges +€901
up €901 (+109%), from €825 to €1,725
- Taxes -€536
no longer reported in 2025 (was €536)
- Depreciation +€492
up €492 (+32.6%), from €1,508 to €2,000
- Other operating charges -€235
down €235 (-47.2%), from €498 to €263
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 | €17,464 | €16,587 | -€878 | -5.0% |
| Fixed assets | 21/28 | €16,712 | €14,712 | -€2,000 | -12.0% |
| Tangible fixed assets | 22/27 | €8,492 | €6,492 | -€2,000 | -23.6% |
| Plant, machinery and equipment | 23 | €8,492 | €6,492 | -€2,000 | -23.6% |
| Financial fixed assets | 28 | €8,220 | €8,220 | = | 0.0% |
| Current assets | 29/58 | €752 | €1,875 | +€1,122 | +149% |
| Amounts receivable within one year | 40/41 | €450 | €891 | +€441 | +98.0% |
| Trade receivables | 40 | - | €434 | +€434 | |
| Other amounts receivable | 41 | €450 | €457 | +€7 | +1.6% |
| Cash at bank and in hand | 54/58 | €303 | €984 | +€681 | +225% |
| Total equity and liabilities | 10/49 | €17,464 | €16,587 | -€878 | -5.0% |
| Equity | 10/15 | €5,145 | -€13,539 | -€18,684 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,145 | - | -€2,145 | |
| Distributable reserves | 133 | €2,145 | - | -€2,145 | |
| Profit (loss) carried forward | 14 | - | -€16,539 | -€16,539 | |
| Amounts payable | 17/49 | €12,319 | €30,126 | +€17,806 | +145% |
| Amounts payable within one year | 42/48 | €12,319 | €30,126 | +€17,806 | +145% |
| Trade debts | 44 | €8,003 | €1,188 | -€6,815 | -85.2% |
| Suppliers | 440/4 | €8,003 | €1,188 | -€6,815 | -85.2% |
| Taxes, remuneration and social security | 45 | €3,892 | €3,191 | -€701 | -18.0% |
| Taxes | 450/3 | €3,892 | €3,191 | -€701 | -18.0% |
| Other amounts payable | 47/48 | €424 | €25,746 | +€25,323 | +5,977% |
| Non-recurring operating income | 76A | €322 | €449 | +€127 | +39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,508 | €2,000 | +€492 | +32.6% |
| Other operating charges | 640/8 | €498 | €263 | -€235 | -47.2% |
| Non-recurring operating charges | 66A | - | €2,878 | +€2,878 | |
| Gross operating margin | 9900 | €5,507 | -€11,827 | -€17,334 | |
| Operating profit (loss) | 9901 | €3,501 | -€16,967 | -€20,468 | |
| Financial income | 75/76B | €5 | €8 | +€4 | +76.7% |
| Recurring financial income | 75 | €5 | €8 | +€4 | +76.7% |
| Financial charges | 65/66B | €825 | €1,725 | +€901 | +109% |
| Recurring financial charges | 65 | €825 | €1,725 | +€901 | +109% |
| Profit (loss) for the period before taxes | 9903 | €2,681 | -€18,684 | -€21,365 | |
| Income taxes | 67/77 | €536 | - | -€536 | |
| Profit (loss) for the period | 9904 | €2,145 | -€18,684 | -€20,829 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,145 | -€18,684 | -€20,829 |
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 1 November 2026 via checked.be.