LUNCH IN SCHOOL: 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 IN SCHOOL
Largest movements
- Cash +€15,568
up €15,568 (+103%), from €15,138 to €30,706
mainly Other debts (+€12,961) and Tax, wage and social debts (+€12,045)
- Receivables within one year +€8,708
up €8,708 (+43.7%), from €19,931 to €28,640
of which Trade receivables: +€11,435
- Tangible fixed assets -€7,041
down €7,041 (-34.2%), from €20,559 to €13,518
of which Furniture and vehicles: -€5,710
- Other debts +€12,961
up €12,961 (+1,421%), from €912 to €13,873
- Tax, wage and social debts +€12,045
up €12,045 (+84.7%), from €14,227 to €26,272
- Current portion of long-term debt -€7,459
down €7,459 (-91.7%), from €8,137 to €678
- Profit (loss) carried forward -€3,600
down €3,600 (-15.7%), from €22,873 to €19,274
- Trade debts +€3,380
up €3,380 (+41.9%), from €8,066 to €11,446
- Purchases and services +€34,583
up €34,583 (+22.8%), from €151,500 to €186,084
- Turnover +€26,920
up €26,920 (+15.2%), from €176,836 to €203,756
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 | €57,989 | €74,640 | +€16,650 | +28.7% |
| Formation expenses | 20 | €560 | €350 | -€210 | -37.5% |
| Fixed assets | 21/28 | €20,559 | €13,518 | -€7,041 | -34.2% |
| Tangible fixed assets | 22/27 | €20,559 | €13,518 | -€7,041 | -34.2% |
| Plant, machinery and equipment | 23 | €3,432 | €2,321 | -€1,110 | -32.4% |
| Furniture and vehicles | 24 | €16,907 | €11,197 | -€5,710 | -33.8% |
| Other tangible fixed assets | 26 | €220 | €0 | -€220 | -100% |
| Current assets | 29/58 | €36,870 | €60,771 | +€23,901 | +64.8% |
| Amounts receivable within one year | 40/41 | €19,931 | €28,640 | +€8,708 | +43.7% |
| Trade receivables | 40 | €4,731 | €16,165 | +€11,435 | +242% |
| Other amounts receivable | 41 | €15,201 | €12,475 | -€2,726 | -17.9% |
| Cash at bank and in hand | 54/58 | €15,138 | €30,706 | +€15,568 | +103% |
| Deferred charges and accrued income | 490/1 | €1,801 | €1,426 | -€375 | -20.8% |
| Total equity and liabilities | 10/49 | €57,989 | €74,640 | +€16,650 | +28.7% |
| Equity | 10/15 | €25,873 | €22,274 | -€3,600 | -13.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,873 | €19,274 | -€3,600 | -15.7% |
| Amounts payable | 17/49 | €32,116 | €52,366 | +€20,250 | +63.1% |
| Amounts payable after more than one year | 17 | €678 | €0 | -€678 | -100% |
| Financial debts | 170/4 | €678 | €0 | -€678 | -100% |
| Amounts payable within one year | 42/48 | €31,342 | €52,269 | +€20,927 | +66.8% |
| Current portion of amounts payable after more than one year | 42 | €8,137 | €678 | -€7,459 | -91.7% |
| Trade debts | 44 | €8,066 | €11,446 | +€3,380 | +41.9% |
| Suppliers | 440/4 | €8,066 | €11,446 | +€3,380 | +41.9% |
| Taxes, remuneration and social security | 45 | €14,227 | €26,272 | +€12,045 | +84.7% |
| Taxes | 450/3 | €14,227 | €26,272 | +€12,045 | +84.7% |
| Other amounts payable | 47/48 | €912 | €13,873 | +€12,961 | +1,421% |
| Accrued charges and deferred income | 492/3 | €96 | €97 | +€1 | +1.4% |
| Turnover | 70 | €176,836 | €203,756 | +€26,920 | +15.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €151,500 | €186,084 | +€34,583 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,749 | €7,251 | +€502 | +7.4% |
| Other operating charges | 640/8 | €1,321 | €720 | -€601 | -45.5% |
| Gross operating margin | 9900 | €25,335 | €23,729 | -€1,606 | -6.3% |
| Operating profit (loss) | 9901 | €17,265 | €15,758 | -€1,507 | -8.7% |
| Financial income | 75/76B | €887 | €752 | -€134 | -15.1% |
| Recurring financial income | 75 | €887 | €752 | -€134 | -15.1% |
| Financial charges | 65/66B | €1,268 | €516 | -€752 | -59.3% |
| Recurring financial charges | 65 | €1,268 | €516 | -€752 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | €16,884 | €15,994 | -€890 | -5.3% |
| Income taxes | 67/77 | €4,437 | €4,594 | +€157 | +3.5% |
| Profit (loss) for the period | 9904 | €12,447 | €11,400 | -€1,047 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,447 | €11,400 | -€1,047 | -8.4% |
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.