Lebrun Finances: what changed
What changed
Lebrun Finances
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€31,816
2024 · -€45,154+€13,338
Equity
€133,838
2024 · €165,654-€31,816
Cash
€12,498
2024 · €8,570+€3,928
Balance sheet total
€171,987
2024 · €204,265-€32,278
Largest movements
Assets
- Tangible fixed assets -€31,851
down €31,851 (-20.4%), from €156,501 to €124,650
of which Furniture and vehicles: -€22,035
- Receivables within one year -€7,529
down €7,529 (-22.1%), from €34,042 to €26,513
of which Other amounts receivable: -€7,524
- Cash +€3,928
up €3,928 (+45.8%), from €8,570 to €12,498
mainly Depreciation (+€31,851) and Receivables within one year (+€7,529)
- Deferred charges and accrued income +€2,174
up €2,174 (+254%), from €854 to €3,028
Equity and liabilities
- Profit (loss) carried forward -€31,816
down €31,816 (-40.7%), from €78,177 to €46,361
- Trade debts +€2,252
up €2,252 (+22.4%), from €10,055 to €12,307
Income statement
- Staff costs -€44,605
down €44,605 (-39.4%), from €113,341 to €68,736
- Gross operating margin -€22,291
down €22,291 (-21.4%), from €104,127 to €81,836
- Taxes +€7,776
up €7,776 (+9,735%), from €80 to €7,855
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
-€45,154
Gross operating margin
-€22,291
Staff costs
+€44,605
Depreciation
-€124
Other operating charges
-€79
Financial income
-€780
Financial charges
-€216
Taxes
-€7,776
Result 2025
-€31,816
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
+€5,413
Investment
€0
Financing
-€1,486
Cash 2024
€8,570
From operations (derived)
+€5,413
Net result for the year
-€31,816
Depreciation
+€31,851
Stocks and contracts
-€999
Receivables within one year
+€7,529
Deferred charges and accrued income
-€2,174
Trade debts
+€2,252
Tax, wage and social debts
-€1,229
Financing
-€1,486
Short-term financial debts
-€1,486
Cash 2025
€12,498
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €204,265 | €171,987 | -€32,278 | -15.8% |
| Fixed assets | 21/28 | €156,501 | €124,650 | -€31,851 | -20.4% |
| Tangible fixed assets | 22/27 | €156,501 | €124,650 | -€31,851 | -20.4% |
| Land and buildings | 22 | €51,657 | €47,414 | -€4,243 | -8.2% |
| Plant, machinery and equipment | 23 | €1,245 | €0 | -€1,245 | -100% |
| Furniture and vehicles | 24 | €68,767 | €46,732 | -€22,035 | -32.0% |
| Other tangible fixed assets | 26 | €34,832 | €30,504 | -€4,328 | -12.4% |
| Current assets | 29/58 | €47,764 | €47,336 | -€428 | -0.9% |
| Stocks and contracts in progress | 3 | €4,298 | €5,297 | +€999 | +23.3% |
| Stocks | 30/36 | €4,298 | €5,297 | +€999 | +23.3% |
| Amounts receivable within one year | 40/41 | €34,042 | €26,513 | -€7,529 | -22.1% |
| Trade receivables | 40 | €5 | €0 | -€5 | -100% |
| Other amounts receivable | 41 | €34,037 | €26,513 | -€7,524 | -22.1% |
| Cash at bank and in hand | 54/58 | €8,570 | €12,498 | +€3,928 | +45.8% |
| Deferred charges and accrued income | 490/1 | €854 | €3,028 | +€2,174 | +254% |
| Total equity and liabilities | 10/49 | €204,265 | €171,987 | -€32,278 | -15.8% |
| Equity | 10/15 | €165,654 | €133,838 | -€31,816 | -19.2% |
| Contributions | 10/11 | €22,063 | €22,063 | = | 0.0% |
| Reserves | 13 | €65,415 | €65,415 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,175 | €20,175 | = | 0.0% |
| Distributable reserves | 133 | €45,239 | €45,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,177 | €46,361 | -€31,816 | -40.7% |
| Amounts payable | 17/49 | €38,611 | €38,149 | -€462 | -1.2% |
| Amounts payable within one year | 42/48 | €38,611 | €38,149 | -€462 | -1.2% |
| Financial debts | 43 | €1,486 | €0 | -€1,486 | -100% |
| Credit institutions | 430/8 | €1,486 | €0 | -€1,486 | -100% |
| Trade debts | 44 | €10,055 | €12,307 | +€2,252 | +22.4% |
| Suppliers | 440/4 | €10,055 | €12,307 | +€2,252 | +22.4% |
| Taxes, remuneration and social security | 45 | €27,071 | €25,842 | -€1,229 | -4.5% |
| Taxes | 450/3 | €16,889 | €13,310 | -€3,579 | -21.2% |
| Remuneration and social security | 454/9 | €10,181 | €12,532 | +€2,351 | +23.1% |
| Remuneration, social security and pensions | 62 | €113,341 | €68,736 | -€44,605 | -39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,727 | €31,851 | +€124 | +0.4% |
| Other operating charges | 640/8 | €2,648 | €2,728 | +€79 | +3.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €104,127 | €81,836 | -€22,291 | -21.4% |
| Operating profit (loss) | 9901 | -€43,588 | -€21,479 | +€22,110 | +50.7% |
| Financial income | 75/76B | €1,941 | €1,161 | -€780 | -40.2% |
| Recurring financial income | 75 | €1,941 | €1,161 | -€780 | -40.2% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €3,427 | €3,643 | +€216 | +6.3% |
| Recurring financial charges | 65 | €3,427 | €3,643 | +€216 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | -€45,074 | -€23,961 | +€21,113 | +46.8% |
| Income taxes | 67/77 | €80 | €7,855 | +€7,776 | +9,735% |
| Profit (loss) for the period | 9904 | -€45,154 | -€31,816 | +€13,338 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,154 | -€31,816 | +€13,338 | +29.5% |
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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 5 November 2026 via checked.be.