Les Rôtisseries: 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.
Les Rôtisseries
Largest movements
- Tangible fixed assets -€80,206
down €80,206 (-57.0%), from €140,621 to €60,415
of which Furniture and vehicles: -€76,812
- Receivables within one year +€51,192
up €51,192 (+48.6%), from €105,439 to €156,631
of which Trade receivables: +€48,696
- Cash +€12,818
up €12,818 (+40.5%), from €31,611 to €44,429
mainly Investment in fixed assets (net) (+€51,080) and Depreciation (+€31,385)
- Debts after one year -€41,558
down €41,558 (-47.8%), from €86,971 to €45,414
- Trade debts +€8,433
up €8,433 (+27.9%), from €30,200 to €38,633
- Tax, wage and social debts +€7,913
up €7,913 (+60.0%), from €13,197 to €21,110
of which Remuneration and social security: +€6,431
- Reserves +€5,283
up €5,283 (+4.3%), from €124,000 to €129,283
- Depreciation -€14,711
down €14,711 (-31.9%), from €46,096 to €31,385
- Gross operating margin +€10,913
up €10,913 (+6.8%), from €161,653 to €172,565
- Taxes +€2,930
up €2,930 (+863.1%), from €340 to €3,270
- Staff costs +€2,910
up €2,910 (+2.6%), from €114,048 to €116,958
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €298,658 | €281,584 | -€17,074 | -5.7% |
| Fixed assets | 21/28 | €154,342 | €71,877 | -€82,465 | -53.4% |
| Intangible fixed assets | 21 | €13,721 | €11,462 | -€2,259 | -16.5% |
| Tangible fixed assets | 22/27 | €140,621 | €60,415 | -€80,206 | -57.0% |
| Plant, machinery and equipment | 23 | €5,727 | €2,333 | -€3,394 | -59.3% |
| Furniture and vehicles | 24 | €134,894 | €58,082 | -€76,812 | -56.9% |
| Current assets | 29/58 | €144,316 | €209,707 | +€65,391 | +45.3% |
| Stocks and contracts in progress | 3 | €4,630 | €4,820 | +€190 | +4.1% |
| Stocks | 30/36 | €4,630 | €4,820 | +€190 | +4.1% |
| Amounts receivable within one year | 40/41 | €105,439 | €156,631 | +€51,192 | +48.6% |
| Trade receivables | 40 | €0 | €48,696 | +€48,696 | |
| Other amounts receivable | 41 | €105,439 | €107,935 | +€2,496 | +2.4% |
| Cash at bank and in hand | 54/58 | €31,611 | €44,429 | +€12,818 | +40.5% |
| Deferred charges and accrued income | 490/1 | €2,636 | €3,827 | +€1,191 | +45.2% |
| Total equity and liabilities | 10/49 | €298,658 | €281,584 | -€17,074 | -5.7% |
| Equity | 10/15 | €128,336 | €134,283 | +€5,947 | +4.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €124,000 | €129,283 | +€5,283 | +4.3% |
| Distributable reserves | 133 | €124,000 | €129,283 | +€5,283 | +4.3% |
| Profit (loss) carried forward | 14 | -€664 | €0 | +€664 | |
| Amounts payable | 17/49 | €170,322 | €147,302 | -€23,021 | -13.5% |
| Amounts payable after more than one year | 17 | €86,971 | €45,414 | -€41,558 | -47.8% |
| Financial debts | 170/4 | €86,971 | €45,414 | -€41,558 | -47.8% |
| Amounts payable within one year | 42/48 | €83,351 | €101,888 | +€18,537 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €39,954 | €40,532 | +€579 | +1.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €30,200 | €38,633 | +€8,433 | +27.9% |
| Suppliers | 440/4 | €30,200 | €38,633 | +€8,433 | +27.9% |
| Taxes, remuneration and social security | 45 | €13,197 | €21,110 | +€7,913 | +60.0% |
| Taxes | 450/3 | €3,043 | €4,525 | +€1,482 | +48.7% |
| Remuneration and social security | 454/9 | €10,154 | €16,585 | +€6,431 | +63.3% |
| Other amounts payable | 47/48 | - | €1,612 | +€1,612 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €114,048 | €116,958 | +€2,910 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,096 | €31,385 | -€14,711 | -31.9% |
| Other operating charges | 640/8 | €2,237 | €2,740 | +€503 | +22.5% |
| Non-recurring operating charges | 66A | €10,033 | €12,559 | +€2,526 | +25.2% |
| Gross operating margin | 9900 | €161,653 | €172,565 | +€10,913 | +6.8% |
| Operating profit (loss) | 9901 | -€10,762 | €8,923 | +€19,685 | |
| Financial income | 75/76B | €2,609 | €2,423 | -€186 | -7.1% |
| Recurring financial income | 75 | €2,609 | €2,423 | -€186 | -7.1% |
| Financial charges | 65/66B | €3,417 | €2,129 | -€1,287 | -37.7% |
| Recurring financial charges | 65 | €3,417 | €2,129 | -€1,287 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,570 | €9,217 | +€20,786 | |
| Income taxes | 67/77 | €340 | €3,270 | +€2,930 | +863.1% |
| Profit (loss) for the period | 9904 | -€11,909 | €5,947 | +€17,856 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,909 | €5,947 | +€17,856 |
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 1 October 2026 via checked.be.