LUNCHROOM LINGO: 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.
LUNCHROOM LINGO
Largest movements
- Cash +€34,356
up €34,356 (+43.4%), from €79,078 to €113,435
mainly Net result for the year (+€21,368) and Depreciation (+€12,600)
- Deferred charges and accrued income -€3,497
no longer reported in 2025 (was €3,497)
- Tangible fixed assets -€2,590
down €2,590 (-7.2%), from €35,742 to €33,153
of which Furniture and vehicles: -€5,216
- Reserves +€21,368
up €21,368 (+25.1%), from €85,103 to €106,471
- Tax, wage and social debts +€7,296
up €7,296 (+51.8%), from €14,078 to €21,375
of which Taxes: +€9,606
- Current portion of long-term debt -€5,070
no longer reported in 2025 (was €5,070)
- Trade debts +€3,719
up €3,719 (+82.4%), from €4,511 to €8,230
- Gross operating margin +€27,195
up €27,195 (+23.4%), from €116,169 to €143,364
- Taxes +€6,916
up €6,916 (+362%), from €1,908 to €8,824
- Staff costs +€3,302
up €3,302 (+3.5%), from €95,358 to €98,659
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 | €127,574 | €154,675 | +€27,102 | +21.2% |
| Fixed assets | 21/28 | €36,272 | €33,683 | -€2,590 | -7.1% |
| Tangible fixed assets | 22/27 | €35,742 | €33,153 | -€2,590 | -7.2% |
| Land and buildings | 22 | €16,364 | €16,756 | +€392 | +2.4% |
| Plant, machinery and equipment | 23 | €14,162 | €16,397 | +€2,235 | +15.8% |
| Furniture and vehicles | 24 | €5,216 | - | -€5,216 | |
| Financial fixed assets | 28 | €530 | €530 | = | 0.0% |
| Current assets | 29/58 | €91,302 | €120,993 | +€29,691 | +32.5% |
| Amounts receivable within one year | 40/41 | €8,726 | €7,558 | -€1,168 | -13.4% |
| Trade receivables | 40 | €6,378 | €4,506 | -€1,873 | -29.4% |
| Other amounts receivable | 41 | €2,348 | €3,052 | +€705 | +30.0% |
| Cash at bank and in hand | 54/58 | €79,078 | €113,435 | +€34,356 | +43.4% |
| Deferred charges and accrued income | 490/1 | €3,497 | - | -€3,497 | |
| Total equity and liabilities | 10/49 | €127,574 | €154,675 | +€27,102 | +21.2% |
| Equity | 10/15 | €103,703 | €125,071 | +€21,368 | +20.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,103 | €106,471 | +€21,368 | +25.1% |
| Distributable reserves | 133 | €85,103 | €106,471 | +€21,368 | +25.1% |
| Amounts payable | 17/49 | €23,871 | €29,605 | +€5,734 | +24.0% |
| Amounts payable within one year | 42/48 | €23,660 | €29,605 | +€5,945 | +25.1% |
| Current portion of amounts payable after more than one year | 42 | €5,070 | - | -€5,070 | |
| Trade debts | 44 | €4,511 | €8,230 | +€3,719 | +82.4% |
| Suppliers | 440/4 | €4,511 | €8,230 | +€3,719 | +82.4% |
| Taxes, remuneration and social security | 45 | €14,078 | €21,375 | +€7,296 | +51.8% |
| Taxes | 450/3 | €1,100 | €10,706 | +€9,606 | +873% |
| Remuneration and social security | 454/9 | €12,978 | €10,669 | -€2,309 | -17.8% |
| Accrued charges and deferred income | 492/3 | €211 | - | -€211 | |
| Non-recurring operating income | 76A | €1,150 | - | -€1,150 | |
| Remuneration, social security and pensions | 62 | €95,358 | €98,659 | +€3,302 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,620 | €12,600 | -€20 | -0.2% |
| Other operating charges | 640/8 | €816 | €940 | +€124 | +15.2% |
| Non-recurring operating charges | 66A | €162 | €487 | +€325 | +200% |
| Gross operating margin | 9900 | €116,169 | €143,364 | +€27,195 | +23.4% |
| Operating profit (loss) | 9901 | €7,214 | €30,678 | +€23,464 | +325% |
| Financial income | 75/76B | €62 | €34 | -€28 | -45.5% |
| Recurring financial income | 75 | €62 | €34 | -€28 | -45.5% |
| Financial charges | 65/66B | €733 | €520 | -€214 | -29.1% |
| Recurring financial charges | 65 | €733 | €520 | -€214 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €6,543 | €30,192 | +€23,649 | +361% |
| Income taxes | 67/77 | €1,908 | €8,824 | +€6,916 | +362% |
| Profit (loss) for the period | 9904 | €4,635 | €21,368 | +€16,733 | +361% |
| Profit (loss) for the period to be appropriated | 9905 | €4,635 | €21,368 | +€16,733 | +361% |
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 28 October 2026 via checked.be.