LES DEUX SIL: what changed
What changed
LES DEUX SIL
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€221,447
2024 · €178,031+€43,416
Equity
€850,334
2024 · €888,657-€38,322
Cash
€321,251
2024 · €554,007-€232,756
Balance sheet total
€1.8m
2024 · €2.0m-€174,654
Largest movements
Assets
- Cash -€232,756
down €232,756 (-42.0%), from €554,007 to €321,251
mainly Contributions, distributions and other (-€259,770) and Current investments (-€100,000)
- Current investments +€100,000
new in 2025: €100,000
- Tangible fixed assets -€45,974
down €45,974 (-3.4%), from €1.4m to €1.3m
of which Land and buildings: -€59,200
Equity and liabilities
- Debts after one year -€97,677
down €97,677 (-31.3%), from €311,627 to €213,950
- Current portion of long-term debt -€53,717
down €53,717 (-35.5%), from €151,394 to €97,677
- Other debts +€47,580
up €47,580 (+9.7%), from €488,021 to €535,601
- Reserves -€38,322
down €38,322 (-4.4%), from €870,057 to €831,734
- Tax, wage and social debts -€29,555
down €29,555 (-36.9%), from €80,177 to €50,622
of which Taxes: -€27,601
Income statement
- Gross operating margin +€59,056
up €59,056 (+7.2%), from €821,173 to €880,230
- Taxes +€21,995
up €21,995 (+28.0%), from €78,615 to €100,611
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
€178,031
Gross operating margin
+€59,056
Staff costs
+€8,494
Depreciation
-€1,770
Other operating charges
-€162
Financial income
-€3,870
Financial charges
+€3,662
Taxes
-€21,995
Result 2025
€221,447
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
+€319,714
Investment
-€141,306
Financing
-€411,164
Cash 2024
€554,007
From operations (derived)
+€319,714
Net result for the year
+€221,447
Depreciation
+€87,281
Stocks and contracts
-€750
Receivables within one year
+€876
Deferred charges and accrued income
-€4,203
Trade debts
-€3,182
Tax, wage and social debts
-€29,555
Other debts
+€47,580
Accrued charges and deferred income
+€219
Investment (derived)
-€141,306
Investment in fixed assets (net)
-€41,306
Current investments
-€100,000
Financing
-€411,164
Debts after one year
-€97,677
Current portion of long-term debt
-€53,717
Contributions, distributions and other
-€259,770
Cash 2025
€321,251
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,988,147 | €1,813,493 | -€174,654 | -8.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,360,732 | €1,314,757 | -€45,974 | -3.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,360,632 | €1,314,657 | -€45,974 | -3.4% |
| Land and buildings | 22 | €1,200,469 | €1,141,269 | -€59,200 | -4.9% |
| Plant, machinery and equipment | 23 | €157,094 | €160,497 | +€3,403 | +2.2% |
| Furniture and vehicles | 24 | €3,069 | €1,298 | -€1,771 | -57.7% |
| Other tangible fixed assets | 26 | €0 | €11,593 | +€11,593 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €627,416 | €498,736 | -€128,679 | -20.5% |
| Stocks and contracts in progress | 3 | €21,949 | €22,699 | +€750 | +3.4% |
| Stocks | 30/36 | €21,949 | €22,699 | +€750 | +3.4% |
| Amounts receivable within one year | 40/41 | €44,844 | €43,968 | -€876 | -2.0% |
| Trade receivables | 40 | €28,154 | €28,235 | +€80 | +0.3% |
| Other amounts receivable | 41 | €16,690 | €15,734 | -€957 | -5.7% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €554,007 | €321,251 | -€232,756 | -42.0% |
| Deferred charges and accrued income | 490/1 | €6,615 | €10,819 | +€4,203 | +63.5% |
| Total equity and liabilities | 10/49 | €1,988,147 | €1,813,493 | -€174,654 | -8.8% |
| Equity | 10/15 | €888,657 | €850,334 | -€38,322 | -4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €870,057 | €831,734 | -€38,322 | -4.4% |
| Distributable reserves | 133 | €870,057 | €831,734 | -€38,322 | -4.4% |
| Amounts payable | 17/49 | €1,099,490 | €963,159 | -€136,331 | -12.4% |
| Amounts payable after more than one year | 17 | €311,627 | €213,950 | -€97,677 | -31.3% |
| Financial debts | 170/4 | €311,627 | €213,950 | -€97,677 | -31.3% |
| Amounts payable within one year | 42/48 | €774,437 | €735,563 | -€38,873 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €151,394 | €97,677 | -€53,717 | -35.5% |
| Trade debts | 44 | €54,844 | €51,663 | -€3,182 | -5.8% |
| Suppliers | 440/4 | €54,844 | €51,663 | -€3,182 | -5.8% |
| Taxes, remuneration and social security | 45 | €80,177 | €50,622 | -€29,555 | -36.9% |
| Taxes | 450/3 | €38,212 | €10,611 | -€27,601 | -72.2% |
| Remuneration and social security | 454/9 | €41,965 | €40,012 | -€1,953 | -4.7% |
| Other amounts payable | 47/48 | €488,021 | €535,601 | +€47,580 | +9.7% |
| Accrued charges and deferred income | 492/3 | €13,427 | €13,645 | +€219 | +1.6% |
| Remuneration, social security and pensions | 62 | €450,784 | €442,290 | -€8,494 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,510 | €87,281 | +€1,770 | +2.1% |
| Other operating charges | 640/8 | €8,048 | €8,210 | +€162 | +2.0% |
| Gross operating margin | 9900 | €821,173 | €880,230 | +€59,056 | +7.2% |
| Operating profit (loss) | 9901 | €276,830 | €342,449 | +€65,619 | +23.7% |
| Financial income | 75/76B | €6,013 | €2,143 | -€3,870 | -64.4% |
| Recurring financial income | 75 | €6,013 | €2,143 | -€3,870 | -64.4% |
| Financial charges | 65/66B | €26,196 | €22,534 | -€3,662 | -14.0% |
| Recurring financial charges | 65 | €26,196 | €22,534 | -€3,662 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €256,646 | €322,058 | +€65,411 | +25.5% |
| Income taxes | 67/77 | €78,615 | €100,611 | +€21,995 | +28.0% |
| Profit (loss) for the period | 9904 | €178,031 | €221,447 | +€43,416 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €178,031 | €221,447 | +€43,416 | +24.4% |
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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 8 November 2026 via checked.be.