Restaurant Lepelem: 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 Lepelem
Largest movements
- Tangible fixed assets +€65,934
up €65,934 (+11.3%), from €581,584 to €647,518
of which Furniture and vehicles: +€63,389
- Cash +€8,861
up €8,861 (+19.1%), from €46,483 to €55,344
mainly Other debts (+€95,627) and Depreciation (+€93,861)
- Other debts +€95,627
up €95,627 (+131%), from €72,988 to €168,615
- Profit (loss) carried forward -€11,942
down €11,942 (-12.3%), from €96,786 to €84,844
- Tax, wage and social debts -€8,394
down €8,394 (-43.3%), from €19,388 to €10,995
of which Taxes: -€8,394
- Debts after one year -€7,891
down €7,891 (-2.9%), from €275,612 to €267,721
- Gross operating margin -€19,362
down €19,362 (-14.7%), from €131,992 to €112,630
- Depreciation +€15,340
up €15,340 (+19.5%), from €78,521 to €93,861
- Financial charges +€5,182
up €5,182 (+30.0%), from €17,259 to €22,441
- Staff costs -€3,738
down €3,738 (-43.4%), from €8,609 to €4,871
- Taxes -€2,025
down €2,025 (-92.0%), from €2,202 to €177
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 | €640,760 | €717,492 | +€76,732 | +12.0% |
| Formation expenses | 20 | €0 | €0 | = | 0.0% |
| Fixed assets | 21/28 | €581,584 | €647,518 | +€65,934 | +11.3% |
| Tangible fixed assets | 22/27 | €581,584 | €647,518 | +€65,934 | +11.3% |
| Land and buildings | 22 | €267,748 | €242,423 | -€25,325 | -9.5% |
| Plant, machinery and equipment | 23 | €313,836 | €341,706 | +€27,869 | +8.9% |
| Furniture and vehicles | 24 | - | €63,389 | +€63,389 | |
| Current assets | 29/58 | €59,176 | €69,974 | +€10,798 | +18.2% |
| Stocks and contracts in progress | 3 | €10,832 | €11,430 | +€598 | +5.5% |
| Stocks | 30/36 | €10,832 | €11,430 | +€598 | +5.5% |
| Amounts receivable within one year | 40/41 | €1,795 | €2,109 | +€314 | +17.5% |
| Trade receivables | 40 | €150 | €258 | +€108 | +71.7% |
| Other amounts receivable | 41 | €1,645 | €1,852 | +€206 | +12.5% |
| Cash at bank and in hand | 54/58 | €46,483 | €55,344 | +€8,861 | +19.1% |
| Deferred charges and accrued income | 490/1 | €66 | €1,091 | +€1,025 | +1,553% |
| Total equity and liabilities | 10/49 | €640,760 | €717,492 | +€76,732 | +12.0% |
| Equity | 10/15 | €201,307 | €189,365 | -€11,942 | -5.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €29,521 | €29,521 | = | 0.0% |
| Distributable reserves | 133 | €29,521 | €29,521 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,786 | €84,844 | -€11,942 | -12.3% |
| Amounts payable | 17/49 | €439,453 | €528,127 | +€88,674 | +20.2% |
| Amounts payable after more than one year | 17 | €275,612 | €267,721 | -€7,891 | -2.9% |
| Financial debts | 170/4 | €275,612 | €267,721 | -€7,891 | -2.9% |
| Amounts payable within one year | 42/48 | €163,841 | €260,406 | +€96,565 | +58.9% |
| Current portion of amounts payable after more than one year | 42 | €55,575 | €60,789 | +€5,213 | +9.4% |
| Trade debts | 44 | €15,890 | €20,008 | +€4,118 | +25.9% |
| Suppliers | 440/4 | €15,890 | €20,008 | +€4,118 | +25.9% |
| Taxes, remuneration and social security | 45 | €19,388 | €10,995 | -€8,394 | -43.3% |
| Taxes | 450/3 | €19,388 | €10,995 | -€8,394 | -43.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €72,988 | €168,615 | +€95,627 | +131% |
| Remuneration, social security and pensions | 62 | €8,609 | €4,871 | -€3,738 | -43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,521 | €93,861 | +€15,340 | +19.5% |
| Other operating charges | 640/8 | €3,380 | €3,365 | -€15 | -0.4% |
| Gross operating margin | 9900 | €131,992 | €112,630 | -€19,362 | -14.7% |
| Operating profit (loss) | 9901 | €41,482 | €10,533 | -€30,949 | -74.6% |
| Financial income | 75/76B | €0 | €143 | +€143 | +41,932% |
| Recurring financial income | 75 | €0 | €143 | +€143 | +41,932% |
| Financial charges | 65/66B | €17,259 | €22,441 | +€5,182 | +30.0% |
| Recurring financial charges | 65 | €17,259 | €22,441 | +€5,182 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | €24,223 | -€11,765 | -€35,988 | |
| Income taxes | 67/77 | €2,202 | €177 | -€2,025 | -92.0% |
| Profit (loss) for the period | 9904 | €22,021 | -€11,942 | -€33,963 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,021 | -€11,942 | -€33,963 |
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 27 October 2026 via checked.be.