LUCKY TREFLE: 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
LUCKY TREFLE
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€15,543
2024 · €46,934-€31,391
Equity
€222,637
2024 · €207,095+€15,543
Cash
€190,941
2024 · €143,053+€47,888
Balance sheet total
€315,507
2024 · €217,827+€97,681
Largest movements
Assets
- Receivables within one year +€65,956
up €65,956 (+315%), from €20,967 to €86,922
of which Trade receivables: +€58,720
- Cash +€47,888
up €47,888 (+33.5%), from €143,053 to €190,941
mainly Tax, wage and social debts (+€67,104) and Depreciation (+€20,000)
- Intangible fixed assets -€20,000
down €20,000 (-50.0%), from €40,000 to €20,000
Equity and liabilities
- Tax, wage and social debts +€67,104
up €67,104 (+949%), from €7,069 to €74,173
of which Remuneration and social security: +€51,853
- Profit (loss) carried forward +€15,543
up €15,543 (+11.0%), from €140,692 to €156,235
- Trade debts +€15,014
up €15,014 (+410%), from €3,663 to €18,677
of which Suppliers: +€15,014
Income statement
- Turnover +€580,238
new in 2025: €580,238
- Taxes +€33,810
up €33,810 (+1,352%), from €2,500 to €36,310
- Gross operating margin +€23,984
up €23,984 (+14.1%), from €170,338 to €194,322
- Staff costs +€22,106
up €22,106 (+23.9%), from €92,561 to €114,666
- Purchases and services +€11,523
up €11,523 (+3.0%), from €389,438 to €400,961
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
€46,934
Gross operating margin
+€23,984
Staff costs
-€22,106
Depreciation
+€1,767
Other operating charges
-€816
Other operating items
-€495
Financial charges
+€85
Taxes
-€33,810
Result 2025
€15,543
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
+€47,888
Investment
€0
Financing
€0
Cash 2024
€143,053
From operations (derived)
+€47,888
Net result for the year
+€15,543
Depreciation
+€20,000
Stocks and contracts
-€2,893
Receivables within one year
-€65,956
Deferred charges and accrued income
-€944
Trade debts
+€15,014
Tax, wage and social debts
+€67,104
Other debts
+€20
Cash 2025
€190,941
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,827 | €315,507 | +€97,681 | +44.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €52,000 | €32,000 | -€20,000 | -38.5% |
| Intangible fixed assets | 21 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | 0.0% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €165,827 | €283,507 | +€117,681 | +71.0% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €1,807 | €4,700 | +€2,893 | +160% |
| Stocks | 30/36 | €1,807 | €4,700 | +€2,893 | +160% |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €20,967 | €86,922 | +€65,956 | +315% |
| Trade receivables | 40 | €0 | €58,720 | +€58,720 | |
| Other amounts receivable | 41 | €20,967 | €28,203 | +€7,236 | +34.5% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €143,053 | €190,941 | +€47,888 | +33.5% |
| Deferred charges and accrued income | 490/1 | €0 | €944 | +€944 | |
| Total equity and liabilities | 10/49 | €217,827 | €315,507 | +€97,681 | +44.8% |
| Equity | 10/15 | €207,095 | €222,637 | +€15,543 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €47,803 | €47,803 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,803 | €2,803 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,803 | €2,803 | = | 0.0% |
| Own shares acquired | 1312 | €0 | €0 | = | |
| Financial assistance | 1313 | €0 | €0 | = | |
| Other | 1319 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,692 | €156,235 | +€15,543 | +11.0% |
| Investment grants | 15 | €0 | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Provisions for liabilities and charges | 160/5 | €0 | €0 | = | |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €0 | €0 | = | |
| Environmental obligations | 163 | €0 | €0 | = | |
| Other liabilities and charges | 164/5 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,732 | €92,870 | +€82,138 | +765% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Trade debts | 175 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €10,732 | €92,870 | +€82,138 | +765% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €3,663 | €18,677 | +€15,014 | +410% |
| Suppliers | 440/4 | €3,663 | €18,677 | +€15,014 | +410% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €7,069 | €74,173 | +€67,104 | +949% |
| Taxes | 450/3 | €7,069 | €22,320 | +€15,252 | +216% |
| Remuneration and social security | 454/9 | €0 | €51,853 | +€51,853 | |
| Other amounts payable | 47/48 | €0 | €20 | +€20 | |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Turnover | 70 | - | €580,238 | +€580,238 | |
| Non-recurring operating income | 76A | - | €15,044 | +€15,044 | |
| Goods, raw materials, services and sundry goods | 60/61 | €389,438 | €400,961 | +€11,523 | +3.0% |
| Remuneration, social security and pensions | 62 | €92,561 | €114,666 | +€22,106 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,767 | €20,000 | -€1,767 | -8.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | €0 | = | |
| Other operating charges | 640/8 | €3,270 | €4,086 | +€816 | +25.0% |
| Operating charges capitalised as restructuring costs | 649 | €0 | €0 | = | |
| Non-recurring operating charges | 66A | - | €495 | +€495 | |
| Gross operating margin | 9900 | €170,338 | €194,322 | +€23,984 | +14.1% |
| Operating profit (loss) | 9901 | €52,740 | €55,074 | +€2,334 | +4.4% |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €3,306 | €3,221 | -€85 | -2.6% |
| Recurring financial charges | 65 | €3,306 | €3,221 | -€85 | -2.6% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €49,434 | €51,853 | +€2,419 | +4.9% |
| Transfer from deferred taxes | 780 | €0 | €0 | = | |
| Transfer to deferred taxes | 680 | €0 | €0 | = | |
| Income taxes | 67/77 | €2,500 | €36,310 | +€33,810 | +1,352% |
| Profit (loss) for the period | 9904 | €46,934 | €15,543 | -€31,391 | -66.9% |
| Transfer from tax-exempt reserves | 789 | €0 | €0 | = | |
| Transfer to tax-exempt reserves | 689 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €46,934 | €15,543 | -€31,391 | -66.9% |
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 14 October 2026 via checked.be.