LE PERE MICHEL: what changed
What changed
LE PERE MICHEL
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
€15,702
2024 · -€42,494+€58,196
Equity
-€57,686
2024 · -€73,388+€15,702
Cash
€10,164
2024 · €4,041+€6,123
Balance sheet total
€341,791
2024 · €355,258-€13,468
Largest movements
Assets
- Tangible fixed assets -€17,317
down €17,317 (-5.1%), from €341,460 to €324,143
of which Land and buildings: -€10,537
- Cash +€6,123
up €6,123 (+152%), from €4,041 to €10,164
mainly Other debts (+€29,016) and Depreciation (+€17,317)
Equity and liabilities
- Other debts +€29,016
up €29,016 (+37.0%), from €78,414 to €107,430
- Debts after one year -€25,209
down €25,209 (-9.4%), from €268,691 to €243,482
- Tax, wage and social debts -€22,827
down €22,827 (-61.0%), from €37,426 to €14,599
of which Remuneration and social security: -€16,712
- Profit (loss) carried forward +€15,702
up €15,702 (+14.7%), from -€106,615 to -€90,913
- Accrued charges and deferred income -€6,154
down €6,154 (-78.1%), from €7,882 to €1,728
Income statement
- Staff costs -€76,428
down €76,428 (-90.7%), from €84,309 to €7,881
- Gross operating margin -€19,106
down €19,106 (-25.4%), from €75,364 to €56,258
- Financial charges -€1,987
down €1,987 (-14.1%), from €14,138 to €12,151
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
-€42,494
Gross operating margin
-€19,106
Staff costs
+€76,428
Depreciation
+€542
Other operating charges
-€691
Other operating items
-€856
Financial income
-€304
Financial charges
+€1,987
Taxes
+€197
Result 2025
€15,702
raises the resultlowers the resultnot broken down further in the accounts
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
+€30,465
Investment
€0
Financing
-€24,342
Cash 2024
€4,041
From operations (derived)
+€30,465
Net result for the year
+€15,702
Depreciation
+€17,317
Stocks and contracts
+€2,065
Receivables within one year
+€6
Deferred charges and accrued income
+€203
Trade debts
-€4,863
Tax, wage and social debts
-€22,827
Other debts
+€29,016
Accrued charges and deferred income
-€6,154
Financing
-€24,342
Debts after one year
-€25,209
Current portion of long-term debt
+€868
Cash 2025
€10,164
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €355,258 | €341,791 | -€13,468 | -3.8% |
| Fixed assets | 21/28 | €344,258 | €326,942 | -€17,317 | -5.0% |
| Tangible fixed assets | 22/27 | €341,460 | €324,143 | -€17,317 | -5.1% |
| Land and buildings | 22 | €325,469 | €314,932 | -€10,537 | -3.2% |
| Plant, machinery and equipment | 23 | €5,595 | €3,989 | -€1,606 | -28.7% |
| Furniture and vehicles | 24 | €10,396 | €5,222 | -€5,174 | -49.8% |
| Financial fixed assets | 28 | €2,799 | €2,799 | = | 0.0% |
| Current assets | 29/58 | €11,000 | €14,849 | +€3,849 | +35.0% |
| Stocks and contracts in progress | 3 | €6,750 | €4,685 | -€2,065 | -30.6% |
| Stocks | 30/36 | €6,750 | €4,685 | -€2,065 | -30.6% |
| Amounts receivable within one year | 40/41 | €6 | - | -€6 | |
| Other amounts receivable | 41 | €6 | - | -€6 | |
| Cash at bank and in hand | 54/58 | €4,041 | €10,164 | +€6,123 | +152% |
| Deferred charges and accrued income | 490/1 | €203 | - | -€203 | |
| Total equity and liabilities | 10/49 | €355,258 | €341,791 | -€13,468 | -3.8% |
| Equity | 10/15 | -€73,388 | -€57,686 | +€15,702 | +21.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,635 | €14,635 | = | 0.0% |
| Distributable reserves | 133 | €14,635 | €14,635 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,615 | -€90,913 | +€15,702 | +14.7% |
| Amounts payable | 17/49 | €428,647 | €399,476 | -€29,170 | -6.8% |
| Amounts payable after more than one year | 17 | €268,691 | €243,482 | -€25,209 | -9.4% |
| Financial debts | 170/4 | €268,691 | €243,482 | -€25,209 | -9.4% |
| Amounts payable within one year | 42/48 | €152,073 | €154,267 | +€2,194 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €24,342 | €25,209 | +€868 | +3.6% |
| Trade debts | 44 | €11,891 | €7,028 | -€4,863 | -40.9% |
| Suppliers | 440/4 | €11,515 | €7,028 | -€4,488 | -39.0% |
| Bills of exchange payable | 441 | €376 | - | -€376 | |
| Taxes, remuneration and social security | 45 | €37,426 | €14,599 | -€22,827 | -61.0% |
| Taxes | 450/3 | €12,728 | €6,612 | -€6,115 | -48.0% |
| Remuneration and social security | 454/9 | €24,699 | €7,987 | -€16,712 | -67.7% |
| Other amounts payable | 47/48 | €78,414 | €107,430 | +€29,016 | +37.0% |
| Accrued charges and deferred income | 492/3 | €7,882 | €1,728 | -€6,154 | -78.1% |
| Remuneration, social security and pensions | 62 | €84,309 | €7,881 | -€76,428 | -90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,859 | €17,317 | -€542 | -3.0% |
| Other operating charges | 640/8 | €1,694 | €2,385 | +€691 | +40.8% |
| Non-recurring operating charges | 66A | - | €856 | +€856 | |
| Gross operating margin | 9900 | €75,364 | €56,258 | -€19,106 | -25.4% |
| Operating profit (loss) | 9901 | -€28,497 | €27,820 | +€56,317 | |
| Financial income | 75/76B | €338 | €34 | -€304 | -90.1% |
| Recurring financial income | 75 | €338 | €34 | -€304 | -90.1% |
| Financial charges | 65/66B | €14,138 | €12,151 | -€1,987 | -14.1% |
| Recurring financial charges | 65 | €14,138 | €12,151 | -€1,987 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€42,297 | €15,702 | +€57,999 | |
| Income taxes | 67/77 | €197 | - | -€197 | |
| Profit (loss) for the period | 9904 | -€42,494 | €15,702 | +€58,196 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,494 | €15,702 | +€58,196 |
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 3 November 2026 via checked.be.