LE MENU PLAISIR: 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 MENU PLAISIR
Largest movements
- Receivables within one year +€9,462
up €9,462 (+70.7%), from €13,391 to €22,853
of which Trade receivables: +€11,397
- Cash +€8,885
up €8,885 (+527%), from €1,686 to €10,570
mainly Stocks and contracts (+€6,800) and Other debts (+€5,222)
- Stocks and contracts -€6,800
down €6,800 (-76.9%), from €8,842 to €2,042
- Tangible fixed assets -€2,292
down €2,292 (-6.7%), from €34,101 to €31,809
of which Land and buildings: -€1,809
- Other debts +€5,222
up €5,222 (+11.1%), from €46,858 to €52,079
- Profit (loss) carried forward +€3,731
up €3,731 (+4.0%), from -€94,209 to -€90,478
- Tax, wage and social debts +€3,140
up €3,140 (+64.5%), from €4,869 to €8,008
of which Taxes: +€3,676
- Trade debts -€2,507
down €2,507 (-31.5%), from €7,950 to €5,443
- Gross operating margin +€47,466
up €47,466, from -€18,180 to €29,285
- Staff costs -€11,141
down €11,141 (-37.2%), from €29,919 to €18,778
- Other operating charges -€445
down €445 (-14.7%), from €3,029 to €2,584
- Financial charges +€364
up €364 (+49.0%), from €742 to €1,105
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 | €58,088 | €67,673 | +€9,584 | +16.5% |
| Fixed assets | 21/28 | €34,151 | €31,859 | -€2,292 | -6.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €34,101 | €31,809 | -€2,292 | -6.7% |
| Land and buildings | 22 | €32,629 | €30,820 | -€1,809 | -5.5% |
| Plant, machinery and equipment | 23 | €550 | €571 | +€21 | +3.8% |
| Furniture and vehicles | 24 | €217 | €0 | -€217 | -100% |
| Other tangible fixed assets | 26 | €705 | €418 | -€288 | -40.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €23,938 | €35,814 | +€11,876 | +49.6% |
| Stocks and contracts in progress | 3 | €8,842 | €2,042 | -€6,800 | -76.9% |
| Stocks | 30/36 | €8,842 | €2,042 | -€6,800 | -76.9% |
| Amounts receivable within one year | 40/41 | €13,391 | €22,853 | +€9,462 | +70.7% |
| Trade receivables | 40 | €11,456 | €22,853 | +€11,397 | +99.5% |
| Other amounts receivable | 41 | €1,935 | - | -€1,935 | |
| Current investments | 50/53 | €19 | - | -€19 | |
| Cash at bank and in hand | 54/58 | €1,686 | €10,570 | +€8,885 | +527% |
| Deferred charges and accrued income | 490/1 | - | €349 | +€349 | |
| Total equity and liabilities | 10/49 | €58,088 | €67,673 | +€9,584 | +16.5% |
| Equity | 10/15 | -€19,395 | -€15,664 | +€3,731 | +19.2% |
| Contributions | 10/11 | €73,200 | €73,200 | = | 0.0% |
| Reserves | 13 | €1,614 | €1,614 | = | 0.0% |
| Distributable reserves | 133 | €1,614 | €1,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,209 | -€90,478 | +€3,731 | +4.0% |
| Amounts payable | 17/49 | €77,483 | €83,337 | +€5,853 | +7.6% |
| Amounts payable after more than one year | 17 | €16,750 | €16,750 | = | 0.0% |
| Financial debts | 170/4 | €16,750 | €16,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,734 | €66,587 | +€5,853 | +9.6% |
| Financial debts | 43 | €1,057 | €1,057 | -€1 | -0.1% |
| Credit institutions | 430/8 | €1,057 | €1,057 | -€1 | -0.1% |
| Trade debts | 44 | €7,950 | €5,443 | -€2,507 | -31.5% |
| Suppliers | 440/4 | €7,950 | €5,443 | -€2,507 | -31.5% |
| Taxes, remuneration and social security | 45 | €4,869 | €8,008 | +€3,140 | +64.5% |
| Taxes | 450/3 | €556 | €4,232 | +€3,676 | +661% |
| Remuneration and social security | 454/9 | €4,312 | €3,776 | -€536 | -12.4% |
| Other amounts payable | 47/48 | €46,858 | €52,079 | +€5,222 | +11.1% |
| Remuneration, social security and pensions | 62 | €29,919 | €18,778 | -€11,141 | -37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,875 | €2,920 | +€45 | +1.6% |
| Other operating charges | 640/8 | €3,029 | €2,584 | -€445 | -14.7% |
| Gross operating margin | 9900 | -€18,180 | €29,285 | +€47,466 | |
| Operating profit (loss) | 9901 | -€54,003 | €5,004 | +€59,007 | |
| Financial income | 75/76B | €79 | €20 | -€59 | -74.7% |
| Recurring financial income | 75 | €79 | €20 | -€59 | -74.7% |
| Financial charges | 65/66B | €742 | €1,105 | +€364 | +49.0% |
| Recurring financial charges | 65 | €742 | €1,105 | +€364 | +49.0% |
| Profit (loss) for the period before taxes | 9903 | -€54,665 | €3,919 | +€58,584 | |
| Income taxes | 67/77 | €189 | €188 | -€1 | -0.6% |
| Profit (loss) for the period | 9904 | -€54,854 | €3,731 | +€58,585 | |
| Profit (loss) for the period to be appropriated | 9905 | -€54,854 | €3,731 | +€58,585 |
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 22 October 2026 via checked.be.