LUNCH@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@SCHOOL
Largest movements
- Receivables within one year -€7,364
down €7,364 (-15.2%), from €48,535 to €41,171
of which Other amounts receivable: -€4,441
- Tangible fixed assets -€562
down €562 (-40.0%), from €1,406 to €844
- Trade debts -€10,374
down €10,374 (-18.5%), from €56,145 to €45,772
- Profit (loss) carried forward +€3,499
up €3,499 (+6.2%), from -€56,846 to -€53,347
- Tax, wage and social debts -€1,045
no longer reported in 2025 (was €1,045)
- Gross operating margin +€42,832
up €42,832 (+91.9%), from -€46,616 to -€3,785
- Staff costs -€16,302
down €16,302, from €16,188 to -€114
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 | €50,741 | €42,688 | -€8,053 | -15.9% |
| Fixed assets | 21/28 | €1,406 | €844 | -€562 | -40.0% |
| Tangible fixed assets | 22/27 | €1,406 | €844 | -€562 | -40.0% |
| Plant, machinery and equipment | 23 | €1,406 | €844 | -€562 | -40.0% |
| Current assets | 29/58 | €49,336 | €41,845 | -€7,491 | -15.2% |
| Amounts receivable within one year | 40/41 | €48,535 | €41,171 | -€7,364 | -15.2% |
| Trade receivables | 40 | €2,924 | - | -€2,924 | |
| Other amounts receivable | 41 | €45,612 | €41,171 | -€4,441 | -9.7% |
| Cash at bank and in hand | 54/58 | €800 | €674 | -€126 | -15.8% |
| Total equity and liabilities | 10/49 | €50,741 | €42,688 | -€8,053 | -15.9% |
| Equity | 10/15 | -€11,846 | -€8,347 | +€3,499 | +29.5% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Contributions outside capital | 11 | €45,000 | €45,000 | = | 0.0% |
| Other | 1109/19 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,846 | -€53,347 | +€3,499 | +6.2% |
| Amounts payable | 17/49 | €62,588 | €51,035 | -€11,552 | -18.5% |
| Amounts payable within one year | 42/48 | €62,588 | €51,035 | -€11,552 | -18.5% |
| Trade debts | 44 | €56,145 | €45,772 | -€10,374 | -18.5% |
| Suppliers | 440/4 | €56,145 | €45,772 | -€10,374 | -18.5% |
| Taxes, remuneration and social security | 45 | €1,045 | - | -€1,045 | |
| Taxes | 450/3 | €1,045 | - | -€1,045 | |
| Other amounts payable | 47/48 | €5,397 | €5,264 | -€133 | -2.5% |
| Remuneration, social security and pensions | 62 | €16,188 | -€114 | -€16,302 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €281 | €562 | +€281 | +100.0% |
| Other operating charges | 640/8 | €535 | €150 | -€385 | -72.0% |
| Non-recurring operating charges | 66A | - | -€8,000 | -€8,000 | |
| Gross operating margin | 9900 | -€46,616 | -€3,785 | +€42,832 | +91.9% |
| Operating profit (loss) | 9901 | -€63,621 | €3,617 | +€67,238 | |
| Financial charges | 65/66B | €386 | €118 | -€268 | -69.4% |
| Recurring financial charges | 65 | €386 | €118 | -€268 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | -€64,007 | €3,499 | +€67,506 | |
| Profit (loss) for the period | 9904 | -€64,007 | €3,499 | +€67,506 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64,007 | €3,499 | +€67,506 |
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 13 October 2026 via checked.be.