RESTAURANT LEO: 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 LEO
Largest movements
- Tangible fixed assets -€384,673
down €384,673 (-13.4%), from €2.9m to €2.5m
of which Plant, machinery and equipment: -€379,304
- Cash -€193,484
down €193,484 (-51.9%), from €372,706 to €179,222
mainly Debts after one year (-€332,013) and Contributions, distributions and other (-€288,013)
- Receivables within one year -€83,007
down €83,007 (-43.4%), from €191,094 to €108,088
of which Trade receivables: -€106,745
- Debts after one year -€332,013
down €332,013 (-15.0%), from €2.2m to €1.9m
- Trade debts -€120,266
down €120,266 (-50.0%), from €240,382 to €120,116
- Investment grants -€76,013
down €76,013 (-33.3%), from €228,040 to €152,027
- Other debts -€44,783
down €44,783 (-16.8%), from €266,148 to €221,366
- Other operating charges -€103,334
down €103,334 (-64.4%), from €160,397 to €57,064
- Staff costs +€99,505
up €99,505 (+4.0%), from €2.5m to €2.6m
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 | €3,564,788 | €2,950,742 | -€614,047 | -17.2% |
| Fixed assets | 21/28 | €2,877,216 | €2,492,543 | -€384,673 | -13.4% |
| Tangible fixed assets | 22/27 | €2,870,466 | €2,485,793 | -€384,673 | -13.4% |
| Land and buildings | 22 | €5,464 | €1,312 | -€4,151 | -76.0% |
| Plant, machinery and equipment | 23 | €2,862,599 | €2,483,294 | -€379,304 | -13.3% |
| Furniture and vehicles | 24 | €2,404 | €1,186 | -€1,217 | -50.6% |
| Financial fixed assets | 28 | €6,750 | €6,750 | = | 0.0% |
| Current assets | 29/58 | €687,572 | €458,199 | -€229,374 | -33.4% |
| Stocks and contracts in progress | 3 | €78,730 | €113,846 | +€35,116 | +44.6% |
| Stocks | 30/36 | €78,730 | €113,846 | +€35,116 | +44.6% |
| Amounts receivable within one year | 40/41 | €191,094 | €108,088 | -€83,007 | -43.4% |
| Trade receivables | 40 | €169,890 | €63,145 | -€106,745 | -62.8% |
| Other amounts receivable | 41 | €21,204 | €44,943 | +€23,738 | +112% |
| Cash at bank and in hand | 54/58 | €372,706 | €179,222 | -€193,484 | -51.9% |
| Deferred charges and accrued income | 490/1 | €45,042 | €57,043 | +€12,001 | +26.6% |
| Total equity and liabilities | 10/49 | €3,564,788 | €2,950,742 | -€614,047 | -17.2% |
| Equity | 10/15 | €248,598 | €173,472 | -€75,126 | -30.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €558 | €1,445 | +€887 | +159% |
| Investment grants | 15 | €228,040 | €152,027 | -€76,013 | -33.3% |
| Amounts payable | 17/49 | €3,316,190 | €2,777,270 | -€538,920 | -16.3% |
| Amounts payable after more than one year | 17 | €2,216,722 | €1,884,709 | -€332,013 | -15.0% |
| Financial debts | 170/4 | €2,216,722 | €1,884,709 | -€332,013 | -15.0% |
| Amounts payable within one year | 42/48 | €1,056,289 | €880,434 | -€175,854 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €327,284 | €299,133 | -€28,151 | -8.6% |
| Financial debts | 43 | - | €32,879 | +€32,879 | |
| Other loans | 439 | - | €32,879 | +€32,879 | |
| Trade debts | 44 | €240,382 | €120,116 | -€120,266 | -50.0% |
| Suppliers | 440/4 | €240,382 | €120,116 | -€120,266 | -50.0% |
| Advances received on contracts in progress | 46 | €8,061 | €11,648 | +€3,587 | +44.5% |
| Taxes, remuneration and social security | 45 | €214,414 | €195,292 | -€19,122 | -8.9% |
| Taxes | 450/3 | €48,812 | €35,660 | -€13,153 | -26.9% |
| Remuneration and social security | 454/9 | €165,602 | €159,633 | -€5,969 | -3.6% |
| Other amounts payable | 47/48 | €266,148 | €221,366 | -€44,783 | -16.8% |
| Accrued charges and deferred income | 492/3 | €43,180 | €12,126 | -€31,053 | -71.9% |
| Non-recurring operating income | 76A | - | €13 | +€13 | |
| Remuneration, social security and pensions | 62 | €2,491,147 | €2,590,652 | +€99,505 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440,740 | €447,483 | +€6,743 | +1.5% |
| Other operating charges | 640/8 | €160,397 | €57,064 | -€103,334 | -64.4% |
| Non-recurring operating charges | 66A | €3,912 | €800 | -€3,112 | -79.5% |
| Gross operating margin | 9900 | €3,319,554 | €3,316,497 | -€3,057 | -0.1% |
| Operating profit (loss) | 9901 | €223,358 | €220,499 | -€2,860 | -1.3% |
| Financial income | 75/76B | €96,859 | €105,923 | +€9,064 | +9.4% |
| Recurring financial income | 75 | €96,859 | €105,923 | +€9,064 | +9.4% |
| Financial charges | 65/66B | €82,215 | €62,842 | -€19,373 | -23.6% |
| Recurring financial charges | 65 | €82,215 | €62,842 | -€19,373 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €238,002 | €263,580 | +€25,578 | +10.7% |
| Income taxes | 67/77 | €44,773 | €50,693 | +€5,920 | +13.2% |
| Profit (loss) for the period | 9904 | €193,229 | €212,887 | +€19,658 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €193,229 | €212,887 | +€19,658 | +10.2% |
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 22 October 2026 via checked.be.