PANACHé LEUVEN: what changed
What changed
PANACHé LEUVEN
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€6,145
2024 · -€1,594+€7,739
Equity
€124,383
2024 · €118,238+€6,145
Cash
€12,054
2024 · €24,363-€12,308
Balance sheet total
€159,661
2024 · €143,215+€16,447
Largest movements
Assets
- Receivables within one year +€129,742
up €129,742 (+787%), from €16,488 to €146,230
of which Other amounts receivable: +€136,027
- Receivables after one year -€100,000
no longer reported in 2025 (was €100,000)
- Cash -€12,308
down €12,308 (-50.5%), from €24,363 to €12,054
mainly Receivables within one year (-€129,742)
Equity and liabilities
- Profit (loss) carried forward +€6,145
up €6,145 (+95.7%), from €6,421 to €12,566
- Short-term financial debts +€4,917
new in 2025: €4,917
- Trade debts +€4,253
up €4,253 (+39.5%), from €10,759 to €15,012
Income statement
- Gross operating margin +€8,563
up €8,563 (+80.1%), from €10,691 to €19,254
- Taxes +€1,769
up €1,769 (+222%), from €798 to €2,568
- Staff costs -€865
down €865 (-9.3%), from €9,320 to €8,455
- Depreciation -€279
down €279 (-22.0%), from €1,266 to €987
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€1,594
Gross operating margin
+€8,563
Staff costs
+€865
Depreciation
+€279
Other operating charges
-€121
Financial income
-€12
Financial charges
-€65
Taxes
-€1,769
Result 2025
€6,145
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€17,226
Investment
€0
Financing
+€4,917
Cash 2024
€24,363
From operations (derived)
-€17,226
Net result for the year
+€6,145
Depreciation
+€987
Receivables after one year
+€100,000
Receivables within one year
-€129,742
Trade debts
+€4,253
Tax, wage and social debts
+€1,131
Financing
+€4,917
Short-term financial debts
+€4,917
Cash 2025
€12,054
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,215 | €159,661 | +€16,447 | +11.5% |
| Fixed assets | 21/28 | €2,364 | €1,377 | -€987 | -41.8% |
| Tangible fixed assets | 22/27 | €1,964 | €977 | -€987 | -50.3% |
| Plant, machinery and equipment | 23 | €684 | €438 | -€245 | -35.9% |
| Furniture and vehicles | 24 | €1,281 | €539 | -€742 | -57.9% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €140,850 | €158,284 | +€17,434 | +12.4% |
| Amounts receivable after more than one year | 29 | €100,000 | - | -€100,000 | |
| Other amounts receivable | 291 | €100,000 | - | -€100,000 | |
| Amounts receivable within one year | 40/41 | €16,488 | €146,230 | +€129,742 | +787% |
| Trade receivables | 40 | €9,899 | €3,614 | -€6,285 | -63.5% |
| Other amounts receivable | 41 | €6,589 | €142,615 | +€136,027 | +2,065% |
| Cash at bank and in hand | 54/58 | €24,363 | €12,054 | -€12,308 | -50.5% |
| Total equity and liabilities | 10/49 | €143,215 | €159,661 | +€16,447 | +11.5% |
| Equity | 10/15 | €118,238 | €124,383 | +€6,145 | +5.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €99,417 | €99,417 | = | 0.0% |
| Distributable reserves | 133 | €99,417 | €99,417 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,421 | €12,566 | +€6,145 | +95.7% |
| Amounts payable | 17/49 | €24,976 | €35,278 | +€10,302 | +41.2% |
| Amounts payable within one year | 42/48 | €24,976 | €35,278 | +€10,302 | +41.2% |
| Financial debts | 43 | - | €4,917 | +€4,917 | |
| Credit institutions | 430/8 | - | €4,917 | +€4,917 | |
| Trade debts | 44 | €10,759 | €15,012 | +€4,253 | +39.5% |
| Suppliers | 440/4 | €10,759 | €15,012 | +€4,253 | +39.5% |
| Taxes, remuneration and social security | 45 | €14,217 | €15,349 | +€1,131 | +8.0% |
| Taxes | 450/3 | €14,217 | €10,659 | -€3,558 | -25.0% |
| Remuneration and social security | 454/9 | - | €4,690 | +€4,690 | |
| Remuneration, social security and pensions | 62 | €9,320 | €8,455 | -€865 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,266 | €987 | -€279 | -22.0% |
| Other operating charges | 640/8 | €149 | €270 | +€121 | +81.3% |
| Gross operating margin | 9900 | €10,691 | €19,254 | +€8,563 | +80.1% |
| Operating profit (loss) | 9901 | -€44 | €9,542 | +€9,586 | |
| Financial income | 75/76B | €30 | €18 | -€12 | -40.5% |
| Recurring financial income | 75 | €30 | €18 | -€12 | -40.5% |
| Financial charges | 65/66B | €782 | €847 | +€65 | +8.4% |
| Recurring financial charges | 65 | €782 | €847 | +€65 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | -€796 | €8,713 | +€9,509 | |
| Income taxes | 67/77 | €798 | €2,568 | +€1,769 | +222% |
| Profit (loss) for the period | 9904 | -€1,594 | €6,145 | +€7,739 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,594 | €6,145 | +€7,739 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.