RESTAURANT LENTO: 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.
RESTAURANT LENTO
Largest movements
- Receivables within one year -€18,897
down €18,897 (-68.7%), from €27,523 to €8,626
of which Other amounts receivable: -€19,888
- Tangible fixed assets -€12,542
down €12,542 (-17.2%), from €73,115 to €60,573
of which Other tangible fixed assets: -€10,128
- Intangible fixed assets -€8,471
down €8,471 (-16.0%), from €52,793 to €44,322
- Cash -€4,483
down €4,483 (-45.0%), from €9,970 to €5,487
mainly Other debts (-€49,836) and Trade debts (-€5,124)
- Other debts -€49,836
down €49,836 (-98.4%), from €50,664 to €829
- Trade debts -€5,124
down €5,124 (-12.5%), from €40,933 to €35,809
- Short-term financial debts +€4,682
up €4,682 (+107%), from €4,374 to €9,057
- Advances received +€3,819
up €3,819 (+216%), from €1,769 to €5,588
- Reserves +€2,616
up €2,616 (+4.7%), from €55,570 to €58,186
- Gross operating margin -€45,327
down €45,327 (-31.3%), from €144,999 to €99,672
- Taxes -€9,685
down €9,685 (-85.1%), from €11,387 to €1,701
- Staff costs +€2,156
up €2,156 (+3.2%), from €67,464 to €69,620
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 | €172,002 | €127,477 | -€44,525 | -25.9% |
| Fixed assets | 21/28 | €125,908 | €104,895 | -€21,013 | -16.7% |
| Intangible fixed assets | 21 | €52,793 | €44,322 | -€8,471 | -16.0% |
| Tangible fixed assets | 22/27 | €73,115 | €60,573 | -€12,542 | -17.2% |
| Plant, machinery and equipment | 23 | €6,205 | €4,351 | -€1,854 | -29.9% |
| Furniture and vehicles | 24 | €838 | €278 | -€560 | -66.8% |
| Other tangible fixed assets | 26 | €66,072 | €55,944 | -€10,128 | -15.3% |
| Current assets | 29/58 | €46,094 | €22,582 | -€23,512 | -51.0% |
| Stocks and contracts in progress | 3 | €8,601 | €8,097 | -€503 | -5.9% |
| Stocks | 30/36 | €8,601 | €8,097 | -€503 | -5.9% |
| Amounts receivable within one year | 40/41 | €27,523 | €8,626 | -€18,897 | -68.7% |
| Trade receivables | 40 | €4,251 | €5,242 | +€991 | +23.3% |
| Other amounts receivable | 41 | €23,272 | €3,384 | -€19,888 | -85.5% |
| Cash at bank and in hand | 54/58 | €9,970 | €5,487 | -€4,483 | -45.0% |
| Deferred charges and accrued income | 490/1 | €0 | €372 | +€372 | |
| Total equity and liabilities | 10/49 | €172,002 | €127,477 | -€44,525 | -25.9% |
| Equity | 10/15 | €58,570 | €61,186 | +€2,616 | +4.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €55,570 | €58,186 | +€2,616 | +4.7% |
| Distributable reserves | 133 | €55,570 | €58,186 | +€2,616 | +4.7% |
| Amounts payable | 17/49 | €113,432 | €66,291 | -€47,141 | -41.6% |
| Amounts payable within one year | 42/48 | €113,344 | €66,202 | -€47,142 | -41.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €4,374 | €9,057 | +€4,682 | +107% |
| Credit institutions | 430/8 | €4,374 | €9,057 | +€4,682 | +107% |
| Trade debts | 44 | €40,933 | €35,809 | -€5,124 | -12.5% |
| Suppliers | 440/4 | €40,933 | €35,809 | -€5,124 | -12.5% |
| Advances received on contracts in progress | 46 | €1,769 | €5,588 | +€3,819 | +216% |
| Taxes, remuneration and social security | 45 | €15,604 | €14,920 | -€684 | -4.4% |
| Taxes | 450/3 | €9,933 | €8,879 | -€1,053 | -10.6% |
| Remuneration and social security | 454/9 | €5,671 | €6,040 | +€369 | +6.5% |
| Other amounts payable | 47/48 | €50,664 | €829 | -€49,836 | -98.4% |
| Accrued charges and deferred income | 492/3 | €88 | €89 | +€2 | +1.9% |
| Non-recurring operating income | 76A | €7,840 | €0 | -€7,840 | -100% |
| Remuneration, social security and pensions | 62 | €67,464 | €69,620 | +€2,156 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,091 | €21,013 | -€1,078 | -4.9% |
| Other operating charges | 640/8 | €2,153 | €1,336 | -€816 | -37.9% |
| Non-recurring operating charges | 66A | €2,510 | €0 | -€2,510 | -100% |
| Gross operating margin | 9900 | €144,999 | €99,672 | -€45,327 | -31.3% |
| Operating profit (loss) | 9901 | €50,782 | €7,702 | -€43,080 | -84.8% |
| Financial income | 75/76B | €313 | €9 | -€305 | -97.2% |
| Recurring financial income | 75 | €313 | €9 | -€305 | -97.2% |
| Financial charges | 65/66B | €3,619 | €3,394 | -€225 | -6.2% |
| Recurring financial charges | 65 | €3,619 | €3,394 | -€225 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €47,477 | €4,317 | -€43,160 | -90.9% |
| Income taxes | 67/77 | €11,387 | €1,701 | -€9,685 | -85.1% |
| Profit (loss) for the period | 9904 | €36,090 | €2,616 | -€33,474 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,090 | €2,616 | -€33,474 | -92.8% |
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 14 October 2026 via checked.be.