LONGUE VIE: 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.
What changed
LONGUE VIE
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€115
2024 · -€33,798+€33,913
Equity
€52,658
2024 · €52,543+€115
Cash
€48
2024 · €597-€548
Balance sheet total
€481,538
2024 · €487,625-€6,087
Largest movements
Assets
- Tangible fixed assets -€8,171
down €8,171 (-2.3%), from €351,104 to €342,933
of which Land and buildings: -€7,856
Equity and liabilities
- Current portion of long-term debt +€20,592
new in 2025: €20,592
- Debts after one year -€13,539
down €13,539 (-3.7%), from €367,050 to €353,511
of which Financial debts: -€13,539
- Short-term financial debts -€12,950
no longer reported in 2025 (was €12,950)
Income statement
- Write-downs -€25,000
no longer reported in 2025 (was €25,000)
- Gross operating margin +€22,538
up €22,538, from -€4,017 to €18,521
- Financial charges +€12,319
up €12,319 (+6,135%), from €201 to €12,520
- Depreciation +€7,615
up €7,615 (+1,370%), from €556 to €8,171
- Other operating charges -€5,124
down €5,124 (-77.2%), from €6,640 to €1,516
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
-€33,798
Gross operating margin
+€22,538
Depreciation
-€7,615
Write-downs
+€25,000
Other operating charges
+€5,124
Financial income
+€52
Financial charges
-€12,319
Deferred taxes and other
+€1,133
Result 2025
€115
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€7,981
Investment
-€2,633
Financing
-€5,897
Cash 2024
€597
From operations (derived)
+€7,981
Net result for the year
+€115
Depreciation
+€8,171
Provisions
-€1,168
Trade debts
-€2,125
Other debts
+€2,988
Investment (derived)
-€2,633
Current investments
-€2,633
Financing
-€5,897
Debts after one year
-€13,539
Current portion of long-term debt
+€20,592
Short-term financial debts
-€12,950
Cash 2025
€48
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €487,625 | €481,538 | -€6,087 | -1.2% |
| Fixed assets | 21/28 | €351,104 | €342,933 | -€8,171 | -2.3% |
| Tangible fixed assets | 22/27 | €351,104 | €342,933 | -€8,171 | -2.3% |
| Land and buildings | 22 | €348,922 | €341,066 | -€7,856 | -2.3% |
| Other tangible fixed assets | 26 | €2,182 | €1,867 | -€315 | -14.4% |
| Current assets | 29/58 | €136,521 | €138,605 | +€2,084 | +1.5% |
| Amounts receivable within one year | 40/41 | €4,288 | €4,288 | = | 0.0% |
| Other amounts receivable | 41 | €4,288 | €4,288 | = | 0.0% |
| Current investments | 50/53 | €131,636 | €134,269 | +€2,633 | +2.0% |
| Cash at bank and in hand | 54/58 | €597 | €48 | -€548 | -91.9% |
| Total equity and liabilities | 10/49 | €487,625 | €481,538 | -€6,087 | -1.2% |
| Equity | 10/15 | €52,543 | €52,658 | +€115 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,415 | €138,910 | -€3,505 | -2.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €115,555 | €112,050 | -€3,505 | -3.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,472 | -€104,852 | +€3,620 | +3.3% |
| Provisions and deferred taxes | 16 | €38,518 | €37,350 | -€1,168 | -3.0% |
| Deferred taxes | 168 | €38,518 | €37,350 | -€1,168 | -3.0% |
| Amounts payable | 17/49 | €396,564 | €391,530 | -€5,034 | -1.3% |
| Amounts payable after more than one year | 17 | €367,050 | €353,511 | -€13,539 | -3.7% |
| Financial debts | 170/4 | €257,050 | €243,511 | -€13,539 | -5.3% |
| Other amounts payable | 178/9 | €110,000 | €110,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,514 | €38,019 | +€8,506 | +28.8% |
| Current portion of amounts payable after more than one year | 42 | - | €20,592 | +€20,592 | |
| Financial debts | 43 | €12,950 | - | -€12,950 | |
| Credit institutions | 430/8 | €12,950 | - | -€12,950 | |
| Trade debts | 44 | €11,553 | €9,428 | -€2,125 | -18.4% |
| Suppliers | 440/4 | €11,553 | €9,428 | -€2,125 | -18.4% |
| Other amounts payable | 47/48 | €5,011 | €7,999 | +€2,988 | +59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €556 | €8,171 | +€7,615 | +1,370% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,000 | - | -€25,000 | |
| Other operating charges | 640/8 | €6,640 | €1,516 | -€5,124 | -77.2% |
| Gross operating margin | 9900 | -€4,017 | €18,521 | +€22,538 | |
| Operating profit (loss) | 9901 | -€36,213 | €8,834 | +€45,047 | |
| Financial income | 75/76B | €2,581 | €2,633 | +€52 | +2.0% |
| Recurring financial income | 75 | €2,581 | €2,633 | +€52 | +2.0% |
| Financial charges | 65/66B | €201 | €12,520 | +€12,319 | +6,135% |
| Recurring financial charges | 65 | €201 | €12,520 | +€12,319 | +6,135% |
| Profit (loss) for the period before taxes | 9903 | -€33,832 | -€1,053 | +€32,779 | +96.9% |
| Transfer from deferred taxes | 780 | €35 | €1,168 | +€1,133 | +3,251% |
| Profit (loss) for the period | 9904 | -€33,798 | €115 | +€33,913 | |
| Transfer from tax-exempt reserves | 789 | €105 | €3,505 | +€3,400 | +3,252% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,693 | €3,620 | +€37,313 |
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 28 October 2026 via checked.be.