LE PIANE: what changed
What changed
LE PIANE
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€12,748
2024 · -€12,569+€25,317
Equity
€101,278
2024 · €88,530+€12,748
Cash
€1,596
2024 · €1,382+€214
Balance sheet total
€387,410
2024 · €429,829-€42,419
Largest movements
Assets
- Tangible fixed assets -€28,657
down €28,657 (-43.5%), from €65,811 to €37,154
of which Furniture and vehicles: -€20,134
- Receivables within one year -€16,986
down €16,986 (-4.8%), from €357,386 to €340,400
of which Trade receivables: -€18,945
Equity and liabilities
- Trade debts -€102,376
down €102,376 (-81.4%), from €125,761 to €23,385
- Other debts +€85,549
up €85,549 (+94.0%), from €90,963 to €176,512
- Tax, wage and social debts -€29,938
down €29,938 (-34.0%), from €88,159 to €58,221
of which Remuneration and social security: -€39,130
- Profit (loss) carried forward +€12,748
up €12,748 (+291%), from €4,376 to €17,123
- Accrued charges and deferred income +€12,517
new in 2025: €12,517
Income statement
- Staff costs -€28,267
down €28,267 (-6.4%), from €440,929 to €412,662
- Gross operating margin +€16,083
up €16,083 (+3.5%), from €461,587 to €477,671
- Other operating charges +€15,904
up €15,904 (+430%), from €3,698 to €19,601
- Depreciation -€7,032
down €7,032 (-30.1%), from €23,359 to €16,327
- Taxes +€6,195
up €6,195 (+486%), from €1,274 to €7,469
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
-€12,569
Gross operating margin
+€16,083
Staff costs
+€28,267
Depreciation
+€7,032
Write-downs
-€3,521
Other operating charges
-€15,904
Financial income
+€100
Financial charges
-€546
Taxes
-€6,195
Result 2025
€12,748
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
-€1,798
Investment
+€12,330
Financing
-€10,318
Cash 2024
€1,382
From operations (derived)
-€1,798
Net result for the year
+€12,748
Depreciation
+€16,327
Stocks and contracts
+€400
Receivables within one year
+€16,986
Deferred charges and accrued income
-€3,410
Trade debts
-€102,376
Tax, wage and social debts
-€29,938
Advances received
-€10,600
Other debts
+€85,549
Accrued charges and deferred income
+€12,517
Investment (derived)
+€12,330
Investment in fixed assets (net)
+€12,330
Financing
-€10,318
Debts after one year
-€2,181
Current portion of long-term debt
-€9,692
Short-term financial debts
+€1,555
Cash 2025
€1,596
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €429,829 | €387,410 | -€42,419 | -9.9% |
| Fixed assets | 21/28 | €65,811 | €37,154 | -€28,657 | -43.5% |
| Tangible fixed assets | 22/27 | €65,811 | €37,154 | -€28,657 | -43.5% |
| Plant, machinery and equipment | 23 | €4,852 | €2,985 | -€1,867 | -38.5% |
| Furniture and vehicles | 24 | €31,573 | €11,439 | -€20,134 | -63.8% |
| Other tangible fixed assets | 26 | €29,385 | €22,729 | -€6,656 | -22.7% |
| Current assets | 29/58 | €364,018 | €350,256 | -€13,762 | -3.8% |
| Stocks and contracts in progress | 3 | €5,250 | €4,850 | -€400 | -7.6% |
| Stocks | 30/36 | €5,250 | €4,850 | -€400 | -7.6% |
| Amounts receivable within one year | 40/41 | €357,386 | €340,400 | -€16,986 | -4.8% |
| Trade receivables | 40 | €18,945 | - | -€18,945 | |
| Other amounts receivable | 41 | €338,441 | €340,400 | +€1,959 | +0.6% |
| Cash at bank and in hand | 54/58 | €1,382 | €1,596 | +€214 | +15.5% |
| Deferred charges and accrued income | 490/1 | - | €3,410 | +€3,410 | |
| Total equity and liabilities | 10/49 | €429,829 | €387,410 | -€42,419 | -9.9% |
| Equity | 10/15 | €88,530 | €101,278 | +€12,748 | +14.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €22,154 | €22,154 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €15,954 | €15,954 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,376 | €17,123 | +€12,748 | +291% |
| Amounts payable | 17/49 | €341,299 | €286,132 | -€55,167 | -16.2% |
| Amounts payable after more than one year | 17 | €2,181 | - | -€2,181 | |
| Financial debts | 170/4 | €2,181 | - | -€2,181 | |
| Amounts payable within one year | 42/48 | €339,118 | €273,616 | -€65,502 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €21,551 | €11,859 | -€9,692 | -45.0% |
| Financial debts | 43 | €2,083 | €3,639 | +€1,555 | +74.6% |
| Credit institutions | 430/8 | - | €3,639 | +€3,639 | |
| Other loans | 439 | €2,083 | - | -€2,083 | |
| Trade debts | 44 | €125,761 | €23,385 | -€102,376 | -81.4% |
| Suppliers | 440/4 | €125,761 | €23,385 | -€102,376 | -81.4% |
| Advances received on contracts in progress | 46 | €10,600 | - | -€10,600 | |
| Taxes, remuneration and social security | 45 | €88,159 | €58,221 | -€29,938 | -34.0% |
| Taxes | 450/3 | €12,476 | €21,668 | +€9,192 | +73.7% |
| Remuneration and social security | 454/9 | €75,684 | €36,553 | -€39,130 | -51.7% |
| Other amounts payable | 47/48 | €90,963 | €176,512 | +€85,549 | +94.0% |
| Accrued charges and deferred income | 492/3 | - | €12,517 | +€12,517 | |
| Remuneration, social security and pensions | 62 | €440,929 | €412,662 | -€28,267 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,359 | €16,327 | -€7,032 | -30.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €544 | €4,065 | +€3,521 | +647% |
| Other operating charges | 640/8 | €3,698 | €19,601 | +€15,904 | +430% |
| Gross operating margin | 9900 | €461,587 | €477,671 | +€16,083 | +3.5% |
| Operating profit (loss) | 9901 | -€6,942 | €25,015 | +€31,957 | |
| Financial income | 75/76B | - | €100 | +€100 | |
| Recurring financial income | 75 | - | €100 | +€100 | |
| Financial charges | 65/66B | €4,352 | €4,898 | +€546 | +12.5% |
| Recurring financial charges | 65 | €4,352 | €4,898 | +€546 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,294 | €20,217 | +€31,511 | |
| Income taxes | 67/77 | €1,274 | €7,469 | +€6,195 | +486% |
| Profit (loss) for the period | 9904 | -€12,569 | €12,748 | +€25,317 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,569 | €12,748 | +€25,317 |
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.