LOFA RESTAURANT: what changed
Two financial 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.
LOFA RESTAURANT
Largest movements
- Receivables within one year -€237
down €237 (-100%), from €237 to €0
of which Trade receivables: -€237
- Cash -€7
down €7 (-77.8%), from €9 to €2
mainly Net result for the year (-€994)
- Profit (loss) carried forward -€993
down €993 (-1.5%), from -€64,655 to -€65,648
- Other debts +€749
up €749 (+1,594%), from €47 to €796
- Gross operating margin +€2,114
up €2,114 (+84.5%), from -€2,502 to -€388
- Purchases and services -€2,114
down €2,114 (-84.5%), from €2,502 to €388
- Depreciation -€129
no longer reported in 2025 (was €129)
- Financial charges +€49
up €49 (+31.2%), from €157 to €206
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.
Derived cash bridge
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 | €246 | €2 | -€244 | -99.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €246 | €2 | -€244 | -99.2% |
| Amounts receivable within one year | 40/41 | €237 | €0 | -€237 | -100% |
| Trade receivables | 40 | €237 | - | -€237 | |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €9 | €2 | -€7 | -77.8% |
| Total equity and liabilities | 10/49 | €246 | €2 | -€244 | -99.2% |
| Equity | 10/15 | €199 | -€794 | -€993 | |
| Contributions | 10/11 | €64,854 | €64,854 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€64,655 | -€65,648 | -€993 | -1.5% |
| Amounts payable | 17/49 | €47 | €796 | +€749 | +1,594% |
| Amounts payable within one year | 42/48 | €47 | €796 | +€749 | +1,594% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €47 | €796 | +€749 | +1,594% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,502 | €388 | -€2,114 | -84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129 | - | -€129 | |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | -€2,502 | -€388 | +€2,114 | +84.5% |
| Operating profit (loss) | 9901 | -€3,018 | -€788 | +€2,230 | +73.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €157 | €206 | +€49 | +31.2% |
| Recurring financial charges | 65 | €157 | €206 | +€49 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,175 | -€994 | +€2,181 | +68.7% |
| Profit (loss) for the period | 9904 | -€3,175 | -€994 | +€2,181 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,175 | -€994 | +€2,181 | +68.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.