Le Grand Café: 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 Grand Café
Largest movements
- Cash -€98,821
down €98,821 (-13.5%), from €733,380 to €634,559
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€94,591)
- Receivables within one year +€94,591
up €94,591 (+34.7%), from €272,878 to €367,469
of which Other amounts receivable: +€88,614
- Tangible fixed assets -€23,563
down €23,563 (-13.1%), from €180,424 to €156,862
of which Plant, machinery and equipment: -€21,378
- Debts after one year -€81,134
down €81,134 (-43.9%), from €184,714 to €103,580
- Reserves +€35,000
up €35,000 (+9.8%), from €358,944 to €393,944
of which Distributable reserves: +€35,000
- Other debts -€34,622
down €34,622 (-23.2%), from €149,151 to €114,529
- Tax, wage and social debts +€21,966
up €21,966 (+7.6%), from €288,735 to €310,700
of which Taxes: +€47,819
- Staff costs +€104,452
up €104,452 (+11.1%), from €940,221 to €1.0m
- Taxes -€27,027
down €27,027 (-35.0%), from €77,255 to €50,228
- Depreciation -€17,291
down €17,291 (-28.5%), from €60,576 to €43,285
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 | €1,326,168 | €1,287,911 | -€38,257 | -2.9% |
| Fixed assets | 21/28 | €284,239 | €260,676 | -€23,563 | -8.3% |
| Tangible fixed assets | 22/27 | €180,424 | €156,862 | -€23,563 | -13.1% |
| Plant, machinery and equipment | 23 | €174,987 | €153,609 | -€21,378 | -12.2% |
| Furniture and vehicles | 24 | €5,437 | €3,252 | -€2,185 | -40.2% |
| Financial fixed assets | 28 | €103,815 | €103,815 | = | 0.0% |
| Current assets | 29/58 | €1,041,929 | €1,027,235 | -€14,694 | -1.4% |
| Stocks and contracts in progress | 3 | €35,671 | €24,528 | -€11,143 | -31.2% |
| Stocks | 30/36 | €35,671 | €24,528 | -€11,143 | -31.2% |
| Amounts receivable within one year | 40/41 | €272,878 | €367,469 | +€94,591 | +34.7% |
| Trade receivables | 40 | €59,014 | €64,991 | +€5,977 | +10.1% |
| Other amounts receivable | 41 | €213,864 | €302,478 | +€88,614 | +41.4% |
| Cash at bank and in hand | 54/58 | €733,380 | €634,559 | -€98,821 | -13.5% |
| Deferred charges and accrued income | 490/1 | - | €679 | +€679 | |
| Total equity and liabilities | 10/49 | €1,326,168 | €1,287,911 | -€38,257 | -2.9% |
| Equity | 10/15 | €421,881 | €460,807 | +€38,926 | +9.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €358,944 | €393,944 | +€35,000 | +9.8% |
| Non-distributable reserves | 130/1 | €7,050 | €7,050 | = | 0.0% |
| Legal reserve | 130 | - | €7,050 | +€7,050 | |
| Reserves not available under the articles | 1311 | €7,050 | - | -€7,050 | |
| Tax-exempt reserves | 132 | €247,894 | €247,894 | = | 0.0% |
| Distributable reserves | 133 | €104,000 | €139,000 | +€35,000 | +33.7% |
| Profit (loss) carried forward | 14 | €964 | €4,890 | +€3,926 | +407% |
| Amounts payable | 17/49 | €904,287 | €827,105 | -€77,182 | -8.5% |
| Amounts payable after more than one year | 17 | €184,714 | €103,580 | -€81,134 | -43.9% |
| Financial debts | 170/4 | €184,714 | €103,580 | -€81,134 | -43.9% |
| Amounts payable within one year | 42/48 | €719,573 | €723,525 | +€3,952 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €89,781 | €93,775 | +€3,994 | +4.4% |
| Trade debts | 44 | €191,906 | €204,521 | +€12,614 | +6.6% |
| Suppliers | 440/4 | €191,906 | €204,521 | +€12,614 | +6.6% |
| Taxes, remuneration and social security | 45 | €288,735 | €310,700 | +€21,966 | +7.6% |
| Taxes | 450/3 | €68,006 | €115,825 | +€47,819 | +70.3% |
| Remuneration and social security | 454/9 | €220,729 | €194,876 | -€25,853 | -11.7% |
| Other amounts payable | 47/48 | €149,151 | €114,529 | -€34,622 | -23.2% |
| Remuneration, social security and pensions | 62 | €940,221 | €1,044,673 | +€104,452 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,576 | €43,285 | -€17,291 | -28.5% |
| Other operating charges | 640/8 | €36,520 | €37,677 | +€1,156 | +3.2% |
| Non-recurring operating charges | 66A | €2,468 | - | -€2,468 | |
| Gross operating margin | 9900 | €1,328,191 | €1,325,394 | -€2,797 | -0.2% |
| Operating profit (loss) | 9901 | €288,407 | €199,759 | -€88,648 | -30.7% |
| Financial income | 75/76B | €7 | €909 | +€903 | +12,986% |
| Recurring financial income | 75 | €7 | €909 | +€903 | +12,986% |
| Financial charges | 65/66B | €12,542 | €11,515 | -€1,027 | -8.2% |
| Recurring financial charges | 65 | €12,542 | €11,515 | -€1,027 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €275,872 | €189,154 | -€86,719 | -31.4% |
| Income taxes | 67/77 | €77,255 | €50,228 | -€27,027 | -35.0% |
| Profit (loss) for the period | 9904 | €198,617 | €138,926 | -€59,692 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €198,617 | €138,926 | -€59,692 | -30.1% |
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 29 October 2026 via checked.be.