LES POTES IRONT: what changed
What changed
LES POTES IRONT
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€9,359
2024 · €4,429+€4,930
Equity
€20,901
2024 · €11,542+€9,359
Cash
€26
2024 · €26
Balance sheet total
€46,580
2024 · €43,192+€3,388
Largest movements
Assets
- Tangible fixed assets +€2,031
up €2,031 (+8.5%), from €24,037 to €26,068
of which Plant, machinery and equipment: +€3,793
- Deferred charges and accrued income +€1,300
up €1,300 (+33.3%), from €3,900 to €5,200
Equity and liabilities
- Profit (loss) carried forward +€9,359
up €9,359, from -€8,918 to €441
- Other debts -€3,765
down €3,765 (-18.5%), from €20,358 to €16,593
- Tax, wage and social debts -€1,000
down €1,000 (-23.8%), from €4,206 to €3,206
- Short-term financial debts -€637
down €637 (-15.2%), from €4,187 to €3,549
- Trade debts -€568
down €568 (-19.6%), from €2,899 to €2,330
Income statement
- Turnover +€39,056
up €39,056 (+112%), from €34,873 to €73,928
- Purchases and services +€30,043
up €30,043 (+86.1%), from €34,882 to €64,924
- Gross operating margin +€7,832
up €7,832 (+46.7%), from €16,772 to €24,604
- Other operating charges +€1,301
up €1,301 (+173%), from €751 to €2,052
- Depreciation +€1,122
up €1,122 (+18.7%), from €6,008 to €7,130
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
€4,429
Gross operating margin
+€7,832
Depreciation
-€1,122
Write-downs
+€0
Other operating charges
-€1,301
Financial income
-€575
Financial charges
+€97
Result 2025
€9,359
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
+€9,799
Investment
-€9,162
Financing
-€637
Cash 2024
€26
From operations (derived)
+€9,799
Net result for the year
+€9,359
Depreciation
+€7,130
Receivables within one year
-€57
Deferred charges and accrued income
-€1,300
Trade debts
-€568
Tax, wage and social debts
-€1,000
Other debts
-€3,765
Investment (derived)
-€9,162
Investment in fixed assets (net)
-€9,162
Financing
-€637
Short-term financial debts
-€637
Cash 2025
€26
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,192 | €46,580 | +€3,388 | +7.8% |
| Fixed assets | 21/28 | €24,172 | €26,203 | +€2,031 | +8.4% |
| Tangible fixed assets | 22/27 | €24,037 | €26,068 | +€2,031 | +8.5% |
| Plant, machinery and equipment | 23 | €2,347 | €6,140 | +€3,793 | +162% |
| Furniture and vehicles | 24 | €20,004 | €19,390 | -€614 | -3.1% |
| Other tangible fixed assets | 26 | €1,686 | €538 | -€1,148 | -68.1% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €19,020 | €20,377 | +€1,357 | +7.1% |
| Amounts receivable within one year | 40/41 | €15,094 | €15,151 | +€57 | +0.4% |
| Trade receivables | 40 | €13,495 | €14,281 | +€786 | +5.8% |
| Other amounts receivable | 41 | €1,600 | €870 | -€729 | -45.6% |
| Cash at bank and in hand | 54/58 | €26 | €26 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €3,900 | €5,200 | +€1,300 | +33.3% |
| Total equity and liabilities | 10/49 | €43,192 | €46,580 | +€3,388 | +7.8% |
| Equity | 10/15 | €11,542 | €20,901 | +€9,359 | +81.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,918 | €441 | +€9,359 | |
| Amounts payable | 17/49 | €31,650 | €25,679 | -€5,971 | -18.9% |
| Amounts payable within one year | 42/48 | €31,650 | €25,679 | -€5,971 | -18.9% |
| Financial debts | 43 | €4,187 | €3,549 | -€637 | -15.2% |
| Credit institutions | 430/8 | €4,187 | €3,549 | -€637 | -15.2% |
| Trade debts | 44 | €2,899 | €2,330 | -€568 | -19.6% |
| Suppliers | 440/4 | €2,899 | €2,330 | -€568 | -19.6% |
| Taxes, remuneration and social security | 45 | €4,206 | €3,206 | -€1,000 | -23.8% |
| Taxes | 450/3 | €4,206 | €3,206 | -€1,000 | -23.8% |
| Other amounts payable | 47/48 | €20,358 | €16,593 | -€3,765 | -18.5% |
| Turnover | 70 | €34,873 | €73,928 | +€39,056 | +112% |
| Non-recurring operating income | 76A | €16,781 | €15,600 | -€1,181 | -7.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €34,882 | €64,924 | +€30,043 | +86.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,008 | €7,130 | +€1,122 | +18.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,649 | €5,649 | -€0 | 0.0% |
| Other operating charges | 640/8 | €751 | €2,052 | +€1,301 | +173% |
| Gross operating margin | 9900 | €16,772 | €24,604 | +€7,832 | +46.7% |
| Operating profit (loss) | 9901 | €4,365 | €9,773 | +€5,408 | +124% |
| Financial income | 75/76B | €627 | €52 | -€575 | -91.7% |
| Recurring financial income | 75 | €627 | €52 | -€575 | -91.7% |
| Non-recurring financial income | 76B | €627 | €52 | -€575 | -91.7% |
| Financial charges | 65/66B | €563 | €466 | -€97 | -17.2% |
| Recurring financial charges | 65 | €563 | €466 | -€97 | -17.2% |
| Non-recurring financial charges | 66B | €563 | €466 | -€97 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €4,429 | €9,359 | +€4,930 | +111% |
| Profit (loss) for the period | 9904 | €4,429 | €9,359 | +€4,930 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €4,429 | €9,359 | +€4,930 | +111% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.