LUNCH & BRUNCH: 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
LUNCH & BRUNCH
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1,776
2024 · €28,860-€27,084
Equity
€43,742
2024 · €41,966+€1,776
Cash
€36,208
2024 · €36,586-€379
Balance sheet total
€314,545
2024 · €323,119-€8,573
Largest movements
Assets
- Tangible fixed assets -€9,048
down €9,048 (-3.2%), from €285,202 to €276,154
of which Land and buildings: -€11,035
Equity and liabilities
- Debts after one year -€16,121
down €16,121 (-6.2%), from €261,078 to €244,957
Income statement
- Gross operating margin -€24,732
down €24,732 (-41.0%), from €60,381 to €35,649
- Depreciation +€2,244
up €2,244 (+12.7%), from €17,613 to €19,857
- Financial charges -€1,737
down €1,737 (-14.0%), from €12,421 to €10,684
- Other operating charges +€1,063
up €1,063 (+78.9%), from €1,346 to €2,409
- Taxes +€710
new in 2025: €710
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
€28,860
Gross operating margin
-€24,732
Staff costs
-€6
Depreciation
-€2,244
Other operating charges
-€1,063
Financial income
-€66
Financial charges
+€1,737
Taxes
-€710
Result 2025
€1,776
raises the resultlowers the result
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
+€25,798
Investment
-€10,809
Financing
-€15,368
Cash 2024
€36,586
From operations (derived)
+€25,798
Net result for the year
+€1,776
Depreciation
+€19,857
Receivables within one year
-€854
Trade debts
+€269
Tax, wage and social debts
+€710
Other debts
+€3,199
Accrued charges and deferred income
+€840
Investment (derived)
-€10,809
Investment in fixed assets (net)
-€10,809
Financing
-€15,368
Debts after one year
-€16,121
Current portion of long-term debt
+€753
Cash 2025
€36,208
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €323,119 | €314,545 | -€8,573 | -2.7% |
| Fixed assets | 21/28 | €286,222 | €277,174 | -€9,048 | -3.2% |
| Tangible fixed assets | 22/27 | €285,202 | €276,154 | -€9,048 | -3.2% |
| Land and buildings | 22 | €209,657 | €198,622 | -€11,035 | -5.3% |
| Plant, machinery and equipment | 23 | €75,546 | €76,012 | +€466 | +0.6% |
| Leasing and similar rights | 25 | - | €1,520 | +€1,520 | |
| Financial fixed assets | 28 | €1,020 | €1,020 | = | 0.0% |
| Current assets | 29/58 | €36,896 | €37,371 | +€475 | +1.3% |
| Amounts receivable within one year | 40/41 | €310 | €1,164 | +€854 | +276% |
| Trade receivables | 40 | €310 | €1,164 | +€854 | +276% |
| Cash at bank and in hand | 54/58 | €36,586 | €36,208 | -€379 | -1.0% |
| Total equity and liabilities | 10/49 | €323,119 | €314,545 | -€8,573 | -2.7% |
| Equity | 10/15 | €41,966 | €43,742 | +€1,776 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,366 | €25,142 | +€1,776 | +7.6% |
| Non-distributable reserves | 130/1 | €1,269 | €1,269 | = | 0.0% |
| Legal reserve | 130 | €1,269 | €1,269 | = | 0.0% |
| Distributable reserves | 133 | €22,097 | €23,873 | +€1,776 | +8.0% |
| Amounts payable | 17/49 | €281,153 | €270,804 | -€10,349 | -3.7% |
| Amounts payable after more than one year | 17 | €261,078 | €244,957 | -€16,121 | -6.2% |
| Financial debts | 170/4 | €261,078 | €244,957 | -€16,121 | -6.2% |
| Amounts payable within one year | 42/48 | €19,772 | €24,703 | +€4,931 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €15,368 | €16,121 | +€753 | +4.9% |
| Trade debts | 44 | €4,061 | €4,331 | +€269 | +6.6% |
| Suppliers | 440/4 | €4,061 | €4,331 | +€269 | +6.6% |
| Taxes, remuneration and social security | 45 | - | €710 | +€710 | |
| Taxes | 450/3 | - | €710 | +€710 | |
| Other amounts payable | 47/48 | €343 | €3,542 | +€3,199 | +934% |
| Accrued charges and deferred income | 492/3 | €303 | €1,143 | +€840 | +278% |
| Remuneration, social security and pensions | 62 | €207 | €213 | +€6 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,613 | €19,857 | +€2,244 | +12.7% |
| Other operating charges | 640/8 | €1,346 | €2,409 | +€1,063 | +78.9% |
| Gross operating margin | 9900 | €60,381 | €35,649 | -€24,732 | -41.0% |
| Operating profit (loss) | 9901 | €41,215 | €13,170 | -€28,045 | -68.0% |
| Financial income | 75/76B | €66 | €0 | -€66 | -99.6% |
| Recurring financial income | 75 | €66 | €0 | -€66 | -99.6% |
| Financial charges | 65/66B | €12,421 | €10,684 | -€1,737 | -14.0% |
| Recurring financial charges | 65 | €12,421 | €10,684 | -€1,737 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €28,860 | €2,486 | -€26,374 | -91.4% |
| Income taxes | 67/77 | - | €710 | +€710 | |
| Profit (loss) for the period | 9904 | €28,860 | €1,776 | -€27,084 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,860 | €1,776 | -€27,084 | -93.8% |
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.