RESTAURANT L'ENVIE: what changed
What changed
RESTAURANT L'ENVIE
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€23,924
2024 · €71,646-€47,722
Equity
€465,008
2024 · €491,083-€26,076
Cash
€7,482
2024 · €7,567-€85
Balance sheet total
€1.1m
2024 · €1.1m+€9,068
Largest movements
Assets
- Stocks and contracts +€52,785
up €52,785 (+11.8%), from €448,505 to €501,290
- Tangible fixed assets -€51,380
down €51,380 (-9.2%), from €557,160 to €505,781
Equity and liabilities
- Other debts +€49,132
new in 2025: €49,132
- Tax, wage and social debts +€45,816
up €45,816 (+124%), from €37,055 to €82,871
of which Taxes: +€38,448
- Debts after one year -€41,804
down €41,804 (-9.6%), from €435,733 to €393,929
- Profit (loss) carried forward -€26,076
down €26,076 (-5.4%), from €483,023 to €456,948
- Trade debts -€20,062
down €20,062 (-22.9%), from €87,783 to €67,721
Income statement
- Staff costs +€43,224
up €43,224 (+26.5%), from €163,193 to €206,418
- Gross operating margin -€20,731
down €20,731 (-5.9%), from €350,469 to €329,738
- Taxes -€11,314
down €11,314 (-60.0%), from €18,867 to €7,553
- Other operating charges -€3,910
down €3,910 (-57.5%), from €6,805 to €2,895
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
€71,646
Gross operating margin
-€20,731
Staff costs
-€43,224
Depreciation
-€1,325
Other operating charges
+€3,910
Financial income
+€1,090
Financial charges
+€1,244
Taxes
+€11,314
Result 2025
€23,924
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
+€101,919
Investment
-€12,261
Financing
-€89,743
Cash 2024
€7,567
From operations (derived)
+€101,919
Net result for the year
+€23,924
Depreciation
+€63,641
Stocks and contracts
-€52,785
Receivables within one year
-€7,997
Deferred charges and accrued income
+€250
Trade debts
-€20,062
Tax, wage and social debts
+€45,816
Other debts
+€49,132
Investment (derived)
-€12,261
Investment in fixed assets (net)
-€12,261
Financing
-€89,743
Debts after one year
-€41,804
Current portion of long-term debt
+€4,357
Short-term financial debts
-€2,295
Contributions, distributions and other
-€50,000
Cash 2025
€7,482
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,105,637 | €1,114,705 | +€9,068 | +0.8% |
| Fixed assets | 21/28 | €557,161 | €505,782 | -€51,380 | -9.2% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €557,160 | €505,781 | -€51,380 | -9.2% |
| Land and buildings | 22 | €408,955 | €385,825 | -€23,129 | -5.7% |
| Plant, machinery and equipment | 23 | €98,939 | €84,470 | -€14,469 | -14.6% |
| Furniture and vehicles | 24 | €2,157 | €1,582 | -€575 | -26.7% |
| Leasing and similar rights | 25 | €47,110 | €33,903 | -€13,207 | -28.0% |
| Current assets | 29/58 | €548,476 | €608,923 | +€60,447 | +11.0% |
| Stocks and contracts in progress | 3 | €448,505 | €501,290 | +€52,785 | +11.8% |
| Stocks | 30/36 | €448,505 | €501,290 | +€52,785 | +11.8% |
| Amounts receivable within one year | 40/41 | €87,889 | €95,887 | +€7,997 | +9.1% |
| Trade receivables | 40 | €23,382 | €9,249 | -€14,134 | -60.4% |
| Other amounts receivable | 41 | €64,507 | €86,638 | +€22,131 | +34.3% |
| Cash at bank and in hand | 54/58 | €7,567 | €7,482 | -€85 | -1.1% |
| Deferred charges and accrued income | 490/1 | €4,515 | €4,264 | -€250 | -5.5% |
| Total equity and liabilities | 10/49 | €1,105,637 | €1,114,705 | +€9,068 | +0.8% |
| Equity | 10/15 | €491,083 | €465,008 | -€26,076 | -5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €483,023 | €456,948 | -€26,076 | -5.4% |
| Amounts payable | 17/49 | €614,554 | €649,697 | +€35,143 | +5.7% |
| Amounts payable after more than one year | 17 | €435,733 | €393,929 | -€41,804 | -9.6% |
| Financial debts | 170/4 | €435,733 | €393,929 | -€41,804 | -9.6% |
| Amounts payable within one year | 42/48 | €178,821 | €255,768 | +€76,948 | +43.0% |
| Current portion of amounts payable after more than one year | 42 | €45,275 | €49,631 | +€4,357 | +9.6% |
| Financial debts | 43 | €8,708 | €6,413 | -€2,295 | -26.4% |
| Credit institutions | 430/8 | €8,708 | €6,413 | -€2,295 | -26.4% |
| Trade debts | 44 | €87,783 | €67,721 | -€20,062 | -22.9% |
| Suppliers | 440/4 | €87,783 | €67,721 | -€20,062 | -22.9% |
| Taxes, remuneration and social security | 45 | €37,055 | €82,871 | +€45,816 | +124% |
| Taxes | 450/3 | €23,241 | €61,689 | +€38,448 | +165% |
| Remuneration and social security | 454/9 | €13,814 | €21,182 | +€7,368 | +53.3% |
| Other amounts payable | 47/48 | - | €49,132 | +€49,132 | |
| Non-recurring operating income | 76A | €6,679 | €2,248 | -€4,431 | -66.3% |
| Remuneration, social security and pensions | 62 | €163,193 | €206,418 | +€43,224 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,316 | €63,641 | +€1,325 | +2.1% |
| Other operating charges | 640/8 | €6,805 | €2,895 | -€3,910 | -57.5% |
| Gross operating margin | 9900 | €350,469 | €329,738 | -€20,731 | -5.9% |
| Operating profit (loss) | 9901 | €118,155 | €56,784 | -€61,371 | -51.9% |
| Financial income | 75/76B | €2,548 | €3,639 | +€1,090 | +42.8% |
| Recurring financial income | 75 | €2,548 | €3,639 | +€1,090 | +42.8% |
| Financial charges | 65/66B | €30,190 | €28,946 | -€1,244 | -4.1% |
| Recurring financial charges | 65 | €30,190 | €28,946 | -€1,244 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €90,513 | €31,477 | -€59,036 | -65.2% |
| Income taxes | 67/77 | €18,867 | €7,553 | -€11,314 | -60.0% |
| Profit (loss) for the period | 9904 | €71,646 | €23,924 | -€47,722 | -66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,646 | €23,924 | -€47,722 | -66.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.