LE VERT DE POMMIER: what changed
What changed
LE VERT DE POMMIER
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€2,182
2024 · €975-€3,156
Equity
€482,116
2024 · €484,298-€2,182
Cash
€46,074
2024 · €70,904-€24,830
Balance sheet total
€1.3m
2024 · €1.4m-€141,834
Largest movements
Assets
- Current investments -€68,799
down €68,799 (-30.5%), from €225,634 to €156,835
- Receivables within one year -€28,707
down €28,707 (-70.9%), from €40,463 to €11,756
of which Trade receivables: -€29,618
- Cash -€24,830
down €24,830 (-35.0%), from €70,904 to €46,074
mainly Investment in fixed assets (net) (-€96,478) and Debts after one year (-€56,589)
Equity and liabilities
- Debts after one year -€56,589
down €56,589 (-9.9%), from €571,141 to €514,552
- Trade debts -€29,402
down €29,402 (-27.6%), from €106,700 to €77,298
- Tax, wage and social debts -€26,932
down €26,932 (-22.0%), from €122,676 to €95,744
of which Taxes: -€19,011
- Other debts -€20,521
down €20,521 (-32.8%), from €62,534 to €42,013
Income statement
- Gross operating margin -€59,483
down €59,483 (-5.5%), from €1.1m to €1.0m
- Staff costs -€39,071
down €39,071 (-4.3%), from €917,375 to €878,304
- Financial charges -€13,535
down €13,535 (-38.4%), from €35,235 to €21,700
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
€975
Gross operating margin
-€59,483
Staff costs
+€39,071
Depreciation
-€1,636
Write-downs
+€2,816
Other operating charges
+€831
Financial income
+€3,554
Financial charges
+€13,535
Taxes
-€1,844
Result 2025
-€2,182
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
+€63,296
Investment
-€27,679
Financing
-€60,447
Cash 2024
€70,904
From operations (derived)
+€63,296
Net result for the year
-€2,182
Depreciation
+€102,800
Stocks and contracts
+€4,506
Receivables within one year
+€28,707
Deferred charges and accrued income
+€8,670
Trade debts
-€29,402
Tax, wage and social debts
-€26,932
Advances received
-€2,403
Other debts
-€20,521
Accrued charges and deferred income
+€53
Investment (derived)
-€27,679
Investment in fixed assets (net)
-€96,478
Current investments
+€68,799
Financing
-€60,447
Debts after one year
-€56,589
Current portion of long-term debt
-€3,858
Cash 2025
€46,074
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,415,010 | €1,273,176 | -€141,834 | -10.0% |
| Fixed assets | 21/28 | €1,030,326 | €1,024,004 | -€6,323 | -0.6% |
| Intangible fixed assets | 21 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Tangible fixed assets | 22/27 | €1,008,267 | €1,011,945 | +€3,677 | +0.4% |
| Land and buildings | 22 | €836,506 | €799,769 | -€36,737 | -4.4% |
| Plant, machinery and equipment | 23 | €48,857 | €50,265 | +€1,408 | +2.9% |
| Furniture and vehicles | 24 | €30,287 | €24,829 | -€5,457 | -18.0% |
| Other tangible fixed assets | 26 | €92,618 | €137,081 | +€44,464 | +48.0% |
| Financial fixed assets | 28 | €2,059 | €2,059 | = | 0.0% |
| Current assets | 29/58 | €384,684 | €249,172 | -€135,512 | -35.2% |
| Stocks and contracts in progress | 3 | €29,880 | €25,374 | -€4,506 | -15.1% |
| Stocks | 30/36 | €29,880 | €25,374 | -€4,506 | -15.1% |
| Amounts receivable within one year | 40/41 | €40,463 | €11,756 | -€28,707 | -70.9% |
| Trade receivables | 40 | €40,463 | €10,845 | -€29,618 | -73.2% |
| Other amounts receivable | 41 | - | €911 | +€911 | |
| Current investments | 50/53 | €225,634 | €156,835 | -€68,799 | -30.5% |
| Cash at bank and in hand | 54/58 | €70,904 | €46,074 | -€24,830 | -35.0% |
| Deferred charges and accrued income | 490/1 | €17,803 | €9,133 | -€8,670 | -48.7% |
| Total equity and liabilities | 10/49 | €1,415,010 | €1,273,176 | -€141,834 | -10.0% |
| Equity | 10/15 | €484,298 | €482,116 | -€2,182 | -0.5% |
| Contributions | 10/11 | €185,451 | €185,451 | = | 0.0% |
| Contributions outside capital | 11 | €185,451 | €185,451 | = | 0.0% |
| Other | 1109/19 | €185,451 | €185,451 | = | 0.0% |
| Reserves | 13 | €298,847 | €296,665 | -€2,182 | -0.7% |
| Distributable reserves | 133 | €298,847 | €296,665 | -€2,182 | -0.7% |
| Amounts payable | 17/49 | €930,712 | €791,060 | -€139,653 | -15.0% |
| Amounts payable after more than one year | 17 | €571,141 | €514,552 | -€56,589 | -9.9% |
| Financial debts | 170/4 | €571,141 | €514,552 | -€56,589 | -9.9% |
| Amounts payable within one year | 42/48 | €359,416 | €276,299 | -€83,117 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €60,447 | €56,589 | -€3,858 | -6.4% |
| Trade debts | 44 | €106,700 | €77,298 | -€29,402 | -27.6% |
| Suppliers | 440/4 | €106,700 | €77,298 | -€29,402 | -27.6% |
| Advances received on contracts in progress | 46 | €7,059 | €4,656 | -€2,403 | -34.0% |
| Taxes, remuneration and social security | 45 | €122,676 | €95,744 | -€26,932 | -22.0% |
| Taxes | 450/3 | €39,211 | €20,200 | -€19,011 | -48.5% |
| Remuneration and social security | 454/9 | €83,465 | €75,544 | -€7,921 | -9.5% |
| Other amounts payable | 47/48 | €62,534 | €42,013 | -€20,521 | -32.8% |
| Accrued charges and deferred income | 492/3 | €155 | €208 | +€53 | +34.3% |
| Remuneration, social security and pensions | 62 | €917,375 | €878,304 | -€39,071 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,164 | €102,800 | +€1,636 | +1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,816 | - | -€2,816 | |
| Other operating charges | 640/8 | €17,319 | €16,488 | -€831 | -4.8% |
| Gross operating margin | 9900 | €1,072,392 | €1,012,908 | -€59,483 | -5.5% |
| Operating profit (loss) | 9901 | €33,717 | €15,315 | -€18,401 | -54.6% |
| Financial income | 75/76B | €1,745 | €5,299 | +€3,554 | +204% |
| Recurring financial income | 75 | €1,745 | €5,299 | +€3,554 | +204% |
| Financial charges | 65/66B | €35,235 | €21,700 | -€13,535 | -38.4% |
| Recurring financial charges | 65 | €35,235 | €21,700 | -€13,535 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €226 | -€1,086 | -€1,312 | |
| Income taxes | 67/77 | -€748 | €1,096 | +€1,844 | |
| Profit (loss) for the period | 9904 | €975 | -€2,182 | -€3,156 | |
| Profit (loss) for the period to be appropriated | 9905 | €975 | -€2,182 | -€3,156 |
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 1 November 2026 via checked.be.