Restaurant Luma: 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 Luma
Largest movements
- Tangible fixed assets +€22,977
up €22,977 (+17.7%), from €129,821 to €152,798
of which Furniture and vehicles: +€28,169
- Cash -€15,495
down €15,495 (-14.5%), from €106,526 to €91,031
mainly Investment in fixed assets (net) (-€50,384) and Net result for the year (-€11,558)
- Receivables within one year -€3,823
down €3,823 (-33.0%), from €11,593 to €7,770
of which Trade receivables: -€2,156
- Current portion of long-term debt +€12,662
up €12,662 (+97.7%), from €12,959 to €25,621
- Profit (loss) carried forward -€11,558
new in 2025: -€11,558
- Accrued charges and deferred income +€4,800
up €4,800 (+242%), from €1,985 to €6,784
- Tax, wage and social debts -€4,445
down €4,445 (-41.2%), from €10,798 to €6,352
- Gross operating margin -€65,298
down €65,298 (-73.7%), from €88,596 to €23,297
- Taxes -€15,259
down €15,259 (-98.4%), from €15,500 to €241
- Depreciation +€9,797
up €9,797 (+58.3%), from €16,811 to €26,608
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 | €263,507 | €266,661 | +€3,154 | +1.2% |
| Fixed assets | 21/28 | €130,181 | €153,957 | +€23,776 | +18.3% |
| Tangible fixed assets | 22/27 | €129,821 | €152,798 | +€22,977 | +17.7% |
| Plant, machinery and equipment | 23 | €76,475 | €71,283 | -€5,192 | -6.8% |
| Furniture and vehicles | 24 | €53,346 | €81,515 | +€28,169 | +52.8% |
| Financial fixed assets | 28 | €360 | €1,159 | +€799 | +222% |
| Current assets | 29/58 | €133,326 | €112,704 | -€20,622 | -15.5% |
| Stocks and contracts in progress | 3 | €14,881 | €13,507 | -€1,374 | -9.2% |
| Stocks | 30/36 | €14,881 | €13,507 | -€1,374 | -9.2% |
| Amounts receivable within one year | 40/41 | €11,593 | €7,770 | -€3,823 | -33.0% |
| Trade receivables | 40 | €7,621 | €5,465 | -€2,156 | -28.3% |
| Other amounts receivable | 41 | €3,972 | €2,305 | -€1,667 | -42.0% |
| Cash at bank and in hand | 54/58 | €106,526 | €91,031 | -€15,495 | -14.5% |
| Deferred charges and accrued income | 490/1 | €325 | €396 | +€71 | +21.7% |
| Total equity and liabilities | 10/49 | €263,507 | €266,661 | +€3,154 | +1.2% |
| Equity | 10/15 | €66,863 | €55,305 | -€11,558 | -17.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €46,863 | €46,863 | = | 0.0% |
| Distributable reserves | 133 | €46,863 | €46,863 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,558 | -€11,558 | |
| Amounts payable | 17/49 | €196,644 | €211,356 | +€14,712 | +7.5% |
| Amounts payable after more than one year | 17 | €98,688 | €99,865 | +€1,177 | +1.2% |
| Financial debts | 170/4 | €78,688 | €79,865 | +€1,177 | +1.5% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €95,971 | €104,706 | +€8,736 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €12,959 | €25,621 | +€12,662 | +97.7% |
| Trade debts | 44 | €20,779 | €19,706 | -€1,073 | -5.2% |
| Suppliers | 440/4 | €20,779 | €19,706 | -€1,073 | -5.2% |
| Advances received on contracts in progress | 46 | €1,110 | €1,110 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,798 | €6,352 | -€4,445 | -41.2% |
| Taxes | 450/3 | €10,798 | €6,352 | -€4,445 | -41.2% |
| Other amounts payable | 47/48 | €50,325 | €51,918 | +€1,592 | +3.2% |
| Accrued charges and deferred income | 492/3 | €1,985 | €6,784 | +€4,800 | +242% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,811 | €26,608 | +€9,797 | +58.3% |
| Other operating charges | 640/8 | €883 | €1,674 | +€790 | +89.5% |
| Gross operating margin | 9900 | €88,596 | €23,297 | -€65,298 | -73.7% |
| Operating profit (loss) | 9901 | €70,902 | -€4,984 | -€75,886 | |
| Financial income | 75/76B | €371 | €264 | -€107 | -28.9% |
| Recurring financial income | 75 | €371 | €264 | -€107 | -28.9% |
| Financial charges | 65/66B | €7,245 | €6,597 | -€648 | -8.9% |
| Recurring financial charges | 65 | €7,245 | €6,597 | -€648 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €64,029 | -€11,317 | -€75,345 | |
| Income taxes | 67/77 | €15,500 | €241 | -€15,259 | -98.4% |
| Profit (loss) for the period | 9904 | €48,529 | -€11,558 | -€60,086 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,529 | -€11,558 | -€60,086 |
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 28 October 2026 via checked.be.