LINGBIAO: 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.
What changed
LINGBIAO
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€953
2024 · €12,277-€11,324
Equity
€43,822
2024 · €43,822
Cash
€32,708
2024 · €32,397+€311
Balance sheet total
€77,992
2024 · €80,847-€2,856
Largest movements
Assets
- Tangible fixed assets -€7,305
down €7,305 (-41.7%), from €17,517 to €10,212
of which Furniture and vehicles: -€6,039
- Stocks and contracts +€3,574
up €3,574 (+19.3%), from €18,554 to €22,127
Equity and liabilities
- Debts after one year -€2,177
no longer reported in 2025 (was €2,177)
- Current portion of long-term debt -€1,387
down €1,387 (-38.9%), from €3,565 to €2,177
Income statement
- Gross operating margin -€15,914
down €15,914 (-47.0%), from €33,825 to €17,911
- Taxes -€3,919
down €3,919 (-70.3%), from €5,570 to €1,652
- Depreciation -€795
down €795 (-9.8%), from €8,100 to €7,305
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.
Result 2024
€12,277
Gross operating margin
-€15,914
Staff costs
+€165
Depreciation
+€795
Other operating charges
-€165
Financial income
-€243
Financial charges
+€121
Taxes
+€3,919
Result 2025
€953
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.
From operations
+€4,829
Investment
€0
Financing
-€4,518
Cash 2024
€32,397
From operations (derived)
+€4,829
Net result for the year
+€953
Depreciation
+€7,305
Stocks and contracts
-€3,574
Receivables within one year
-€367
Deferred charges and accrued income
-€198
Trade debts
-€308
Tax, wage and social debts
+€744
Other debts
+€273
Financing
-€4,518
Debts after one year
-€2,177
Current portion of long-term debt
-€1,387
Contributions, distributions and other
-€953
Cash 2025
€32,708
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,847 | €77,992 | -€2,856 | -3.5% |
| Fixed assets | 21/28 | €17,517 | €10,212 | -€7,305 | -41.7% |
| Tangible fixed assets | 22/27 | €17,517 | €10,212 | -€7,305 | -41.7% |
| Plant, machinery and equipment | 23 | €2,462 | €1,195 | -€1,266 | -51.4% |
| Furniture and vehicles | 24 | €15,055 | €9,017 | -€6,039 | -40.1% |
| Current assets | 29/58 | €63,330 | €67,780 | +€4,449 | +7.0% |
| Stocks and contracts in progress | 3 | €18,554 | €22,127 | +€3,574 | +19.3% |
| Stocks | 30/36 | €18,554 | €22,127 | +€3,574 | +19.3% |
| Amounts receivable within one year | 40/41 | €9,767 | €10,134 | +€367 | +3.8% |
| Trade receivables | 40 | €3,371 | €1,268 | -€2,103 | -62.4% |
| Other amounts receivable | 41 | €6,396 | €8,866 | +€2,470 | +38.6% |
| Cash at bank and in hand | 54/58 | €32,397 | €32,708 | +€311 | +1.0% |
| Deferred charges and accrued income | 490/1 | €2,612 | €2,811 | +€198 | +7.6% |
| Total equity and liabilities | 10/49 | €80,847 | €77,992 | -€2,856 | -3.5% |
| Equity | 10/15 | €43,822 | €43,822 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,222 | €25,222 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,362 | €23,362 | = | 0.0% |
| Amounts payable | 17/49 | €37,025 | €34,169 | -€2,856 | -7.7% |
| Amounts payable after more than one year | 17 | €2,177 | - | -€2,177 | |
| Financial debts | 170/4 | €2,177 | - | -€2,177 | |
| Amounts payable within one year | 42/48 | €33,597 | €32,919 | -€678 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €3,565 | €2,177 | -€1,387 | -38.9% |
| Trade debts | 44 | €5,269 | €4,961 | -€308 | -5.8% |
| Suppliers | 440/4 | €5,269 | €4,961 | -€308 | -5.8% |
| Taxes, remuneration and social security | 45 | €7,166 | €7,909 | +€744 | +10.4% |
| Taxes | 450/3 | €1,928 | €1,799 | -€129 | -6.7% |
| Remuneration and social security | 454/9 | €5,238 | €6,110 | +€872 | +16.7% |
| Other amounts payable | 47/48 | €17,598 | €17,871 | +€273 | +1.6% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €3,688 | €3,523 | -€165 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,100 | €7,305 | -€795 | -9.8% |
| Other operating charges | 640/8 | €3,349 | €3,514 | +€165 | +4.9% |
| Gross operating margin | 9900 | €33,825 | €17,911 | -€15,914 | -47.0% |
| Operating profit (loss) | 9901 | €18,688 | €3,568 | -€15,120 | -80.9% |
| Financial income | 75/76B | €1,188 | €945 | -€243 | -20.5% |
| Recurring financial income | 75 | €1,188 | €945 | -€243 | -20.5% |
| Financial charges | 65/66B | €2,028 | €1,908 | -€121 | -5.9% |
| Recurring financial charges | 65 | €2,028 | €1,908 | -€121 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €17,848 | €2,605 | -€15,242 | -85.4% |
| Income taxes | 67/77 | €5,570 | €1,652 | -€3,919 | -70.3% |
| Profit (loss) for the period | 9904 | €12,277 | €953 | -€11,324 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,277 | €953 | -€11,324 | -92.2% |
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 6 October 2026 via checked.be.