Lunch & Crunch: 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.
Lunch & Crunch
Largest movements
- Tangible fixed assets -€12,639
down €12,639 (-14.5%), from €87,389 to €74,750
of which Plant, machinery and equipment: -€8,577
- Receivables within one year +€7,656
new in 2025: €7,656
- Cash -€1,296
down €1,296 (-42.2%), from €3,072 to €1,776
mainly Debts after one year (-€19,358) and Receivables within one year (-€7,656)
- Debts after one year -€19,358
down €19,358 (-66.4%), from €29,160 to €9,802
- Profit (loss) carried forward +€15,088
up €15,088 (+16.4%), from -€92,055 to -€76,967
- Tax, wage and social debts -€1,278
down €1,278 (-50.3%), from €2,540 to €1,262
- Trade debts -€1,054
down €1,054 (-4.0%), from €26,473 to €25,419
- Gross operating margin -€17,213
down €17,213 (-36.0%), from €47,797 to €30,585
- Other operating charges -€2,271
down €2,271 (-53.8%), from €4,221 to €1,950
- Depreciation -€911
down €911 (-6.7%), from €13,550 to €12,639
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 | €90,461 | €84,181 | -€6,279 | -6.9% |
| Fixed assets | 21/28 | €87,389 | €74,750 | -€12,639 | -14.5% |
| Tangible fixed assets | 22/27 | €87,389 | €74,750 | -€12,639 | -14.5% |
| Land and buildings | 22 | €49,694 | €45,632 | -€4,062 | -8.2% |
| Plant, machinery and equipment | 23 | €37,695 | €29,117 | -€8,577 | -22.8% |
| Current assets | 29/58 | €3,072 | €9,431 | +€6,359 | +207% |
| Amounts receivable within one year | 40/41 | - | €7,656 | +€7,656 | |
| Trade receivables | 40 | - | €7,656 | +€7,656 | |
| Cash at bank and in hand | 54/58 | €3,072 | €1,776 | -€1,296 | -42.2% |
| Total equity and liabilities | 10/49 | €90,461 | €84,181 | -€6,279 | -6.9% |
| Equity | 10/15 | -€72,055 | -€56,967 | +€15,088 | +20.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | -€92,055 | -€76,967 | +€15,088 | +16.4% |
| Amounts payable | 17/49 | €162,516 | €141,148 | -€21,368 | -13.1% |
| Amounts payable after more than one year | 17 | €29,160 | €9,802 | -€19,358 | -66.4% |
| Financial debts | 170/4 | €29,160 | €9,802 | -€19,358 | -66.4% |
| Amounts payable within one year | 42/48 | €133,356 | €131,346 | -€2,010 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €19,035 | €19,358 | +€323 | +1.7% |
| Trade debts | 44 | €26,473 | €25,419 | -€1,054 | -4.0% |
| Suppliers | 440/4 | €26,473 | €25,419 | -€1,054 | -4.0% |
| Taxes, remuneration and social security | 45 | €2,540 | €1,262 | -€1,278 | -50.3% |
| Taxes | 450/3 | €2,540 | €1,262 | -€1,278 | -50.3% |
| Other amounts payable | 47/48 | €85,308 | €85,308 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,550 | €12,639 | -€911 | -6.7% |
| Other operating charges | 640/8 | €4,221 | €1,950 | -€2,271 | -53.8% |
| Gross operating margin | 9900 | €47,797 | €30,585 | -€17,213 | -36.0% |
| Operating profit (loss) | 9901 | €30,027 | €15,996 | -€14,030 | -46.7% |
| Financial charges | 65/66B | €1,205 | €908 | -€297 | -24.6% |
| Recurring financial charges | 65 | €1,205 | €908 | -€297 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €28,822 | €15,088 | -€13,734 | -47.7% |
| Profit (loss) for the period | 9904 | €28,822 | €15,088 | -€13,734 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,822 | €15,088 | -€13,734 | -47.7% |
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 17 October 2026 via checked.be.