LE SOLEIL: what changed
Two fiscal 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.
What changed
LE SOLEIL
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€6,401
2024 · €774+€5,627
Equity
€97,658
2024 · €91,257+€6,401
Cash
€28,109
2024 · €27,030+€1,079
Balance sheet total
€127,230
2024 · €126,325+€905
Largest movements
Assets
- Stocks and contracts +€2,617
up €2,617 (+21.6%), from €12,122 to €14,739
- Tangible fixed assets -€2,532
down €2,532 (-5.7%), from €44,543 to €42,011
of which Other tangible fixed assets: -€3,321
Equity and liabilities
- Profit (loss) carried forward +€6,401
up €6,401 (+70.0%), from €9,147 to €15,548
- Debts after one year -€5,749
down €5,749 (-40.0%), from €14,390 to €8,641
Income statement
- Gross operating margin +€20,726
up €20,726 (+24.2%), from €85,646 to €106,372
- Staff costs +€16,798
up €16,798 (+25.8%), from €65,059 to €81,857
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.
Result 2024
€774
Gross operating margin
+€20,726
Staff costs
-€16,798
Depreciation
+€637
Other operating charges
+€747
Financial income
-€19
Financial charges
+€405
Taxes
-€71
Result 2025
€6,401
Cash bridge derived
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.
From operations
+€15,931
Investment
-€9,377
Financing
-€5,475
Cash 2024
€27,030
From operations (derived)
+€15,931
Net result for the year
+€6,401
Depreciation
+€11,909
Stocks and contracts
-€2,617
Deferred charges and accrued income
+€259
Trade debts
+€183
Tax, wage and social debts
-€205
Accrued charges and deferred income
+€1
Investment (derived)
-€9,377
Investment in fixed assets (net)
-€9,377
Financing
-€5,475
Debts after one year
-€5,749
Current portion of long-term debt
+€274
Cash 2025
€28,109
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,325 | €127,230 | +€905 | +0.7% |
| Fixed assets | 21/28 | €45,727 | €43,195 | -€2,532 | -5.5% |
| Tangible fixed assets | 22/27 | €44,543 | €42,011 | -€2,532 | -5.7% |
| Plant, machinery and equipment | 23 | €4,220 | €3,299 | -€921 | -21.8% |
| Furniture and vehicles | 24 | €4,071 | €5,781 | +€1,710 | +42.0% |
| Other tangible fixed assets | 26 | €36,252 | €32,931 | -€3,321 | -9.2% |
| Financial fixed assets | 28 | €1,184 | €1,184 | = | 0.0% |
| Current assets | 29/58 | €80,598 | €84,035 | +€3,437 | +4.3% |
| Stocks and contracts in progress | 3 | €12,122 | €14,739 | +€2,617 | +21.6% |
| Stocks | 30/36 | €12,122 | €14,739 | +€2,617 | +21.6% |
| Amounts receivable within one year | 40/41 | €38,556 | €38,556 | = | 0.0% |
| Other amounts receivable | 41 | €38,556 | €38,556 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,030 | €28,109 | +€1,079 | +4.0% |
| Deferred charges and accrued income | 490/1 | €2,890 | €2,631 | -€259 | -9.0% |
| Total equity and liabilities | 10/49 | €126,325 | €127,230 | +€905 | +0.7% |
| Equity | 10/15 | €91,257 | €97,658 | +€6,401 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,510 | €63,510 | = | 0.0% |
| Non-distributable reserves | 130/1 | €323 | €323 | = | 0.0% |
| Reserves not available under the articles | 1311 | €323 | €323 | = | 0.0% |
| Distributable reserves | 133 | €63,187 | €63,187 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,147 | €15,548 | +€6,401 | +70.0% |
| Amounts payable | 17/49 | €35,068 | €29,572 | -€5,496 | -15.7% |
| Amounts payable after more than one year | 17 | €14,390 | €8,641 | -€5,749 | -40.0% |
| Financial debts | 170/4 | €14,390 | €8,641 | -€5,749 | -40.0% |
| Amounts payable within one year | 42/48 | €20,678 | €20,930 | +€252 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €5,476 | €5,750 | +€274 | +5.0% |
| Trade debts | 44 | €4,046 | €4,229 | +€183 | +4.5% |
| Suppliers | 440/4 | €4,046 | €4,229 | +€183 | +4.5% |
| Taxes, remuneration and social security | 45 | €11,156 | €10,951 | -€205 | -1.8% |
| Taxes | 450/3 | €5,958 | €3,964 | -€1,994 | -33.5% |
| Remuneration and social security | 454/9 | €5,198 | €6,987 | +€1,789 | +34.4% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Remuneration, social security and pensions | 62 | €65,059 | €81,857 | +€16,798 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,546 | €11,909 | -€637 | -5.1% |
| Other operating charges | 640/8 | €2,104 | €1,357 | -€747 | -35.5% |
| Gross operating margin | 9900 | €85,646 | €106,372 | +€20,726 | +24.2% |
| Operating profit (loss) | 9901 | €5,937 | €11,249 | +€5,312 | +89.5% |
| Financial income | 75/76B | €20 | €1 | -€19 | -95.0% |
| Recurring financial income | 75 | €20 | €1 | -€19 | -95.0% |
| Financial charges | 65/66B | €3,805 | €3,400 | -€405 | -10.6% |
| Recurring financial charges | 65 | €3,805 | €3,400 | -€405 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €2,152 | €7,850 | +€5,698 | +264.8% |
| Income taxes | 67/77 | €1,378 | €1,449 | +€71 | +5.2% |
| Profit (loss) for the period | 9904 | €774 | €6,401 | +€5,627 | +727.0% |
| Profit (loss) for the period to be appropriated | 9905 | €774 | €6,401 | +€5,627 | +727.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.