Lunchpakket: 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.
Lunchpakket
Largest movements
- Tangible fixed assets -€13,410
down €13,410 (-22.7%), from €59,036 to €45,626
of which Land and buildings: -€7,487
- Receivables within one year +€4,461
up €4,461 (+15.3%), from €29,245 to €33,706
of which Trade receivables: +€2,787
- Cash +€4,000
up €4,000 (+7.0%), from €57,124 to €61,124
mainly Depreciation (+€13,411) and Trade debts (+€5,479)
- Stocks and contracts +€3,375
up €3,375 (+208%), from €1,625 to €5,000
- Debts after one year -€7,694
down €7,694 (-23.2%), from €33,117 to €25,423
- Trade debts +€5,479
up €5,479 (+13.4%), from €40,750 to €46,229
- Current portion of long-term debt -€2,029
down €2,029 (-20.9%), from €9,722 to €7,693
- Gross operating margin -€2,715
down €2,715 (-4.5%), from €60,916 to €58,201
- Depreciation -€2,457
down €2,457 (-15.5%), from €15,868 to €13,411
- Staff costs +€1,720
up €1,720 (+4.2%), from €41,060 to €42,780
- Financial charges -€1,043
down €1,043 (-47.5%), from €2,196 to €1,153
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 | €148,818 | €146,551 | -€2,267 | -1.5% |
| Fixed assets | 21/28 | €59,036 | €45,626 | -€13,410 | -22.7% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €59,036 | €45,626 | -€13,410 | -22.7% |
| Land and buildings | 22 | €37,435 | €29,948 | -€7,487 | -20.0% |
| Plant, machinery and equipment | 23 | €21,241 | €15,490 | -€5,751 | -27.1% |
| Furniture and vehicles | 24 | €360 | €188 | -€172 | -47.8% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Current assets | 29/58 | €89,782 | €100,925 | +€11,143 | +12.4% |
| Stocks and contracts in progress | 3 | €1,625 | €5,000 | +€3,375 | +208% |
| Stocks | 30/36 | €1,625 | €5,000 | +€3,375 | +208% |
| Amounts receivable within one year | 40/41 | €29,245 | €33,706 | +€4,461 | +15.3% |
| Trade receivables | 40 | €25,187 | €27,974 | +€2,787 | +11.1% |
| Other amounts receivable | 41 | €4,058 | €5,733 | +€1,675 | +41.3% |
| Cash at bank and in hand | 54/58 | €57,124 | €61,124 | +€4,000 | +7.0% |
| Deferred charges and accrued income | 490/1 | €1,788 | €1,095 | -€693 | -38.8% |
| Total equity and liabilities | 10/49 | €148,818 | €146,551 | -€2,267 | -1.5% |
| Equity | 10/15 | €59,606 | €60,055 | +€449 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €800 | €800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €800 | €800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €800 | €800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,606 | €53,055 | +€449 | +0.9% |
| Amounts payable | 17/49 | €89,212 | €86,496 | -€2,716 | -3.0% |
| Amounts payable after more than one year | 17 | €33,117 | €25,423 | -€7,694 | -23.2% |
| Financial debts | 170/4 | €33,117 | €25,423 | -€7,694 | -23.2% |
| Amounts payable within one year | 42/48 | €56,095 | €60,741 | +€4,646 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €9,722 | €7,693 | -€2,029 | -20.9% |
| Trade debts | 44 | €40,750 | €46,229 | +€5,479 | +13.4% |
| Suppliers | 440/4 | €40,750 | €46,229 | +€5,479 | +13.4% |
| Taxes, remuneration and social security | 45 | €4,848 | €5,739 | +€891 | +18.4% |
| Taxes | 450/3 | €743 | €842 | +€99 | +13.3% |
| Remuneration and social security | 454/9 | €4,105 | €4,897 | +€792 | +19.3% |
| Other amounts payable | 47/48 | €775 | €1,080 | +€305 | +39.4% |
| Accrued charges and deferred income | 492/3 | - | €332 | +€332 | |
| Remuneration, social security and pensions | 62 | €41,060 | €42,780 | +€1,720 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,868 | €13,411 | -€2,457 | -15.5% |
| Other operating charges | 640/8 | €804 | €620 | -€184 | -22.8% |
| Gross operating margin | 9900 | €60,916 | €58,201 | -€2,715 | -4.5% |
| Operating profit (loss) | 9901 | €3,184 | €1,390 | -€1,794 | -56.3% |
| Financial income | 75/76B | €617 | €681 | +€64 | +10.3% |
| Recurring financial income | 75 | €617 | €681 | +€64 | +10.3% |
| Financial charges | 65/66B | €2,196 | €1,153 | -€1,043 | -47.5% |
| Recurring financial charges | 65 | €2,196 | €1,153 | -€1,043 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €1,605 | €918 | -€687 | -42.8% |
| Income taxes | 67/77 | €675 | €469 | -€206 | -30.5% |
| Profit (loss) for the period | 9904 | €930 | €449 | -€481 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €930 | €449 | -€481 | -51.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.