LUNCH EXPRESS: what changed
Two fiscal 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 EXPRESS
Largest movements
- Receivables within one year +€3,572
up €3,572 (+14.0%), from €25,543 to €29,115
of which Trade receivables: +€19,050
- Tangible fixed assets -€1,721
no longer reported in 2025 (was €1,721)
- Profit (loss) carried forward -€4,179
down €4,179, from €1,214 to -€2,965
- Trade debts +€3,647
up €3,647 (+106.9%), from €3,413 to €7,060
- Tax, wage and social debts +€1,827
up €1,827 (+274.3%), from €666 to €2,493
of which Remuneration and social security: +€1,398
- Short-term financial debts +€556
up €556 (+20.6%), from €2,699 to €3,255
- Turnover -€99,856
no longer reported in 2025 (was €99,856)
- Purchases and services +€32,535
up €32,535 (+44.0%), from €73,888 to €106,423
- Staff costs +€6,129
up €6,129 (+45.0%), from €13,606 to €19,735
- Financial charges +€3,370
up €3,370 (+229.3%), from €1,470 to €4,840
- Gross operating margin -€2,731
down €2,731 (-10.1%), from €27,082 to €24,351
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,502 | €31,353 | +€1,851 | +6.3% |
| Fixed assets | 21/28 | €3,959 | €2,238 | -€1,721 | -43.5% |
| Tangible fixed assets | 22/27 | €1,721 | - | -€1,721 | |
| Furniture and vehicles | 24 | €1,721 | - | -€1,721 | |
| Financial fixed assets | 28 | €2,238 | €2,238 | = | 0.0% |
| Current assets | 29/58 | €25,543 | €29,115 | +€3,572 | +14.0% |
| Amounts receivable within one year | 40/41 | €25,543 | €29,115 | +€3,572 | +14.0% |
| Trade receivables | 40 | - | €19,050 | +€19,050 | |
| Other amounts receivable | 41 | €25,543 | €10,065 | -€15,478 | -60.6% |
| Total equity and liabilities | 10/49 | €29,502 | €31,353 | +€1,851 | +6.3% |
| Equity | 10/15 | €22,724 | €18,545 | -€4,179 | -18.4% |
| Contributions | 10/11 | €8,497 | €8,497 | = | 0.0% |
| Reserves | 13 | €13,013 | €13,013 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €11,154 | €11,154 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,214 | -€2,965 | -€4,179 | |
| Amounts payable | 17/49 | €6,778 | €12,808 | +€6,030 | +89.0% |
| Amounts payable within one year | 42/48 | €6,778 | €12,808 | +€6,030 | +89.0% |
| Financial debts | 43 | €2,699 | €3,255 | +€556 | +20.6% |
| Credit institutions | 430/8 | €2,699 | €3,255 | +€556 | +20.6% |
| Trade debts | 44 | €3,413 | €7,060 | +€3,647 | +106.9% |
| Suppliers | 440/4 | €3,413 | €7,060 | +€3,647 | +106.9% |
| Taxes, remuneration and social security | 45 | €666 | €2,493 | +€1,827 | +274.3% |
| Taxes | 450/3 | €666 | €1,095 | +€429 | +64.4% |
| Remuneration and social security | 454/9 | - | €1,398 | +€1,398 | |
| Turnover | 70 | €99,856 | - | -€99,856 | |
| Goods, raw materials, services and sundry goods | 60/61 | €73,888 | €106,423 | +€32,535 | +44.0% |
| Remuneration, social security and pensions | 62 | €13,606 | €19,735 | +€6,129 | +45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229 | - | -€229 | |
| Other operating charges | 640/8 | €623 | €1,279 | +€656 | +105.3% |
| Non-recurring operating charges | 66A | - | €1,521 | +€1,521 | |
| Gross operating margin | 9900 | €27,082 | €24,351 | -€2,731 | -10.1% |
| Operating profit (loss) | 9901 | €12,624 | €1,816 | -€10,808 | -85.6% |
| Financial income | 75/76B | €1,319 | €995 | -€324 | -24.6% |
| Recurring financial income | 75 | €1,319 | €995 | -€324 | -24.6% |
| Financial charges | 65/66B | €1,470 | €4,840 | +€3,370 | +229.3% |
| Recurring financial charges | 65 | €1,470 | €4,840 | +€3,370 | +229.3% |
| Profit (loss) for the period before taxes | 9903 | €12,473 | -€2,029 | -€14,502 | |
| Income taxes | 67/77 | - | €2,150 | +€2,150 | |
| Profit (loss) for the period | 9904 | €12,473 | -€4,179 | -€16,652 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,473 | -€4,179 | -€16,652 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.