T.B. Lunch: 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.
T.B. Lunch
Largest movements
- Cash +€8,390
up €8,390 (+118%), from €7,127 to €15,516
mainly Net result for the year (+€9,390) and Depreciation (+€3,437)
- Receivables within one year +€3,280
up €3,280 (+451%), from €728 to €4,008
of which Other amounts receivable: +€3,057
- Tangible fixed assets -€2,437
down €2,437 (-18.5%), from €13,203 to €10,765
of which Other tangible fixed assets: -€1,291
- Intangible fixed assets -€1,000
down €1,000 (-14.0%), from €7,142 to €6,142
- Profit (loss) carried forward +€9,390
up €9,390 (+65.3%), from €14,374 to €23,764
- Other debts -€1,331
no longer reported in 2025 (was €1,331)
- Trade debts -€721
down €721 (-7.9%), from €9,115 to €8,394
- Tax, wage and social debts +€581
up €581 (+20.5%), from €2,829 to €3,410
- Purchases and services +€27,259
up €27,259 (+15.4%), from €177,041 to €204,300
- Gross operating margin +€7,334
up €7,334 (+65.9%), from €11,131 to €18,465
- Taxes +€1,216
up €1,216 (+108%), from €1,131 to €2,347
- Other operating charges +€1,216
up €1,216 (+587%), from €207 to €1,423
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 | €29,649 | €37,568 | +€7,919 | +26.7% |
| Fixed assets | 21/28 | €20,345 | €16,908 | -€3,437 | -16.9% |
| Intangible fixed assets | 21 | €7,142 | €6,142 | -€1,000 | -14.0% |
| Tangible fixed assets | 22/27 | €13,203 | €10,765 | -€2,437 | -18.5% |
| Furniture and vehicles | 24 | €2,873 | €1,726 | -€1,146 | -39.9% |
| Other tangible fixed assets | 26 | €10,330 | €9,039 | -€1,291 | -12.5% |
| Current assets | 29/58 | €9,304 | €20,660 | +€11,356 | +122% |
| Stocks and contracts in progress | 3 | €768 | €432 | -€336 | -43.8% |
| Stocks | 30/36 | €768 | €432 | -€336 | -43.8% |
| Amounts receivable within one year | 40/41 | €728 | €4,008 | +€3,280 | +451% |
| Trade receivables | 40 | €605 | €829 | +€223 | +36.9% |
| Other amounts receivable | 41 | €123 | €3,180 | +€3,057 | +2,493% |
| Cash at bank and in hand | 54/58 | €7,127 | €15,516 | +€8,390 | +118% |
| Deferred charges and accrued income | 490/1 | €681 | €703 | +€22 | +3.3% |
| Total equity and liabilities | 10/49 | €29,649 | €37,568 | +€7,919 | +26.7% |
| Equity | 10/15 | €16,374 | €25,764 | +€9,390 | +57.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,374 | €23,764 | +€9,390 | +65.3% |
| Amounts payable | 17/49 | €13,274 | €11,804 | -€1,471 | -11.1% |
| Amounts payable within one year | 42/48 | €13,274 | €11,804 | -€1,471 | -11.1% |
| Trade debts | 44 | €9,115 | €8,394 | -€721 | -7.9% |
| Suppliers | 440/4 | €9,115 | €8,394 | -€721 | -7.9% |
| Taxes, remuneration and social security | 45 | €2,829 | €3,410 | +€581 | +20.5% |
| Taxes | 450/3 | €2,829 | €3,410 | +€581 | +20.5% |
| Other amounts payable | 47/48 | €1,331 | - | -€1,331 | |
| Goods, raw materials, services and sundry goods | 60/61 | €177,041 | €204,300 | +€27,259 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,442 | €3,437 | -€5 | -0.1% |
| Other operating charges | 640/8 | €207 | €1,423 | +€1,216 | +587% |
| Gross operating margin | 9900 | €11,131 | €18,465 | +€7,334 | +65.9% |
| Operating profit (loss) | 9901 | €7,482 | €13,604 | +€6,123 | +81.8% |
| Financial income | 75/76B | €63 | €168 | +€105 | +167% |
| Recurring financial income | 75 | €63 | €168 | +€105 | +167% |
| Financial charges | 65/66B | €1,889 | €2,036 | +€146 | +7.7% |
| Recurring financial charges | 65 | €1,889 | €2,036 | +€146 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €5,655 | €11,737 | +€6,082 | +108% |
| Income taxes | 67/77 | €1,131 | €2,347 | +€1,216 | +108% |
| Profit (loss) for the period | 9904 | €4,524 | €9,390 | +€4,865 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €4,524 | €9,390 | +€4,865 | +108% |
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 25 October 2026 via checked.be.