LE PANIER GOURMAND: what changed
What changed
LE PANIER GOURMAND
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€14,949
2024 · €23,489-€8,540
Equity
€40,215
2024 · €369,166-€328,951
Cash
€3,525
2024 · €2,638+€886
Balance sheet total
€369,266
2024 · €566,596-€197,331
Largest movements
Assets
- Receivables within one year -€154,428
down €154,428 (-100%), from €154,428 to €0
of which Other amounts receivable: -€154,428
- Tangible fixed assets -€44,002
down €44,002 (-10.8%), from €408,692 to €364,691
of which Furniture and vehicles: -€24,663
Equity and liabilities
- Contributions -€343,734
down €343,734 (-93.2%), from €369,000 to €25,266
- Other debts +€152,299
new in 2025: €152,299
- Debts after one year -€27,339
down €27,339 (-18.9%), from €144,865 to €117,526
- Profit (loss) carried forward +€14,783
up €14,783 (+8,882%), from €166 to €14,949
Income statement
- Staff costs -€14,683
down €14,683 (-20.0%), from €73,497 to €58,815
- Gross operating margin -€14,618
down €14,618 (-10.5%), from €139,046 to €124,427
- Financial income -€8,411
down €8,411 (-100%), from €8,411 to €0
- Depreciation -€5,350
down €5,350 (-16.5%), from €32,338 to €26,988
- Other operating charges +€5,239
up €5,239 (+83.5%), from €6,272 to €11,511
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
€23,489
Gross operating margin
-€14,618
Staff costs
+€14,683
Depreciation
+€5,350
Other operating charges
-€5,239
Financial income
-€8,411
Financial charges
+€4,371
Taxes
-€4,676
Result 2025
€14,949
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
+€354,862
Investment
+€17,013
Financing
-€370,989
Cash 2024
€2,638
From operations (derived)
+€354,862
Net result for the year
+€14,949
Depreciation
+€26,988
Receivables within one year
+€154,428
Deferred charges and accrued income
-€213
Trade debts
+€3,790
Tax, wage and social debts
+€1,148
Advances received
+€1,472
Other debts
+€152,299
Investment (derived)
+€17,013
Investment in fixed assets (net)
+€17,013
Financing
-€370,989
Debts after one year
-€27,339
Current portion of long-term debt
+€251
Contributions, distributions and other
-€343,900
Cash 2025
€3,525
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €566,596 | €369,266 | -€197,331 | -34.8% |
| Fixed assets | 21/28 | €408,885 | €364,883 | -€44,002 | -10.8% |
| Tangible fixed assets | 22/27 | €408,692 | €364,691 | -€44,002 | -10.8% |
| Land and buildings | 22 | €376,657 | €353,454 | -€23,203 | -6.2% |
| Plant, machinery and equipment | 23 | - | €3,864 | +€3,864 | |
| Furniture and vehicles | 24 | €32,035 | €7,372 | -€24,663 | -77.0% |
| Financial fixed assets | 28 | €193 | €193 | = | 0.0% |
| Current assets | 29/58 | €157,711 | €4,382 | -€153,329 | -97.2% |
| Amounts receivable within one year | 40/41 | €154,428 | €0 | -€154,428 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €154,428 | €0 | -€154,428 | -100% |
| Cash at bank and in hand | 54/58 | €2,638 | €3,525 | +€886 | +33.6% |
| Deferred charges and accrued income | 490/1 | €645 | €858 | +€213 | +33.1% |
| Total equity and liabilities | 10/49 | €566,596 | €369,266 | -€197,331 | -34.8% |
| Equity | 10/15 | €369,166 | €40,215 | -€328,951 | -89.1% |
| Contributions | 10/11 | €369,000 | €25,266 | -€343,734 | -93.2% |
| Profit (loss) carried forward | 14 | €166 | €14,949 | +€14,783 | +8,882% |
| Amounts payable | 17/49 | €197,430 | €329,050 | +€131,621 | +66.7% |
| Amounts payable after more than one year | 17 | €144,865 | €117,526 | -€27,339 | -18.9% |
| Financial debts | 170/4 | €144,865 | €117,526 | -€27,339 | -18.9% |
| Amounts payable within one year | 42/48 | €52,565 | €211,524 | +€158,959 | +302% |
| Current portion of amounts payable after more than one year | 42 | €27,573 | €27,823 | +€251 | +0.9% |
| Trade debts | 44 | €7,067 | €10,857 | +€3,790 | +53.6% |
| Suppliers | 440/4 | €7,067 | €10,857 | +€3,790 | +53.6% |
| Advances received on contracts in progress | 46 | €504 | €1,975 | +€1,472 | +292% |
| Taxes, remuneration and social security | 45 | €17,421 | €18,569 | +€1,148 | +6.6% |
| Taxes | 450/3 | €6,522 | €15,672 | +€9,150 | +140% |
| Remuneration and social security | 454/9 | €10,899 | €2,898 | -€8,002 | -73.4% |
| Other amounts payable | 47/48 | - | €152,299 | +€152,299 | |
| Remuneration, social security and pensions | 62 | €73,497 | €58,815 | -€14,683 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,338 | €26,988 | -€5,350 | -16.5% |
| Other operating charges | 640/8 | €6,272 | €11,511 | +€5,239 | +83.5% |
| Gross operating margin | 9900 | €139,046 | €124,427 | -€14,618 | -10.5% |
| Operating profit (loss) | 9901 | €26,938 | €27,113 | +€175 | +0.6% |
| Financial income | 75/76B | €8,411 | €0 | -€8,411 | -100% |
| Recurring financial income | 75 | €8,411 | €0 | -€8,411 | -100% |
| Financial charges | 65/66B | €11,400 | €7,028 | -€4,371 | -38.3% |
| Recurring financial charges | 65 | €11,400 | €7,028 | -€4,371 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €23,949 | €20,085 | -€3,864 | -16.1% |
| Income taxes | 67/77 | €460 | €5,136 | +€4,676 | +1,017% |
| Profit (loss) for the period | 9904 | €23,489 | €14,949 | -€8,540 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,489 | €14,949 | -€8,540 | -36.4% |
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 2 November 2026 via checked.be.