THE LUNCH TIME: 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.
THE LUNCH TIME
Largest movements
- Cash -€25,525
down €25,525 (-52.1%), from €48,948 to €23,422
mainly Net result for the year (-€21,496) and Trade debts (-€5,247)
- Tangible fixed assets -€6,969
down €6,969 (-43.3%), from €16,112 to €9,143
- Receivables within one year +€3,460
up €3,460 (+6.6%), from €52,454 to €55,915
of which Other amounts receivable: +€6,687
- Stocks and contracts +€1,780
up €1,780 (+11.5%), from €15,413 to €17,193
- Profit (loss) carried forward -€21,496
down €21,496 (-25.0%), from €85,842 to €64,347
- Trade debts -€5,247
down €5,247 (-18.7%), from €28,121 to €22,873
- Gross operating margin -€37,385
down €37,385 (-50.2%), from €74,400 to €37,015
- Other operating charges -€11,837
down €11,837 (-90.9%), from €13,019 to €1,182
- Taxes +€3,161
up €3,161 (+110%), from €2,878 to €6,040
- Staff costs -€1,735
down €1,735 (-4.1%), from €41,982 to €40,247
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 | €133,346 | €106,609 | -€26,737 | -20.1% |
| Fixed assets | 21/28 | €16,531 | €9,562 | -€6,969 | -42.2% |
| Tangible fixed assets | 22/27 | €16,112 | €9,143 | -€6,969 | -43.3% |
| Plant, machinery and equipment | 23 | €16,112 | €9,143 | -€6,969 | -43.3% |
| Financial fixed assets | 28 | €419 | €419 | = | 0.0% |
| Current assets | 29/58 | €116,815 | €97,047 | -€19,768 | -16.9% |
| Stocks and contracts in progress | 3 | €15,413 | €17,193 | +€1,780 | +11.5% |
| Stocks | 30/36 | €15,413 | €17,193 | +€1,780 | +11.5% |
| Amounts receivable within one year | 40/41 | €52,454 | €55,915 | +€3,460 | +6.6% |
| Trade receivables | 40 | €3,227 | - | -€3,227 | |
| Other amounts receivable | 41 | €49,228 | €55,915 | +€6,687 | +13.6% |
| Cash at bank and in hand | 54/58 | €48,948 | €23,422 | -€25,525 | -52.1% |
| Deferred charges and accrued income | 490/1 | - | €517 | +€517 | |
| Total equity and liabilities | 10/49 | €133,346 | €106,609 | -€26,737 | -20.1% |
| Equity | 10/15 | €93,902 | €72,407 | -€21,496 | -22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,842 | €64,347 | -€21,496 | -25.0% |
| Amounts payable | 17/49 | €39,443 | €34,202 | -€5,242 | -13.3% |
| Amounts payable within one year | 42/48 | €39,443 | €34,202 | -€5,242 | -13.3% |
| Trade debts | 44 | €28,121 | €22,873 | -€5,247 | -18.7% |
| Suppliers | 440/4 | €28,121 | €22,873 | -€5,247 | -18.7% |
| Taxes, remuneration and social security | 45 | €11,323 | €11,329 | +€6 | +0.1% |
| Taxes | 450/3 | €10,288 | €10,548 | +€260 | +2.5% |
| Remuneration and social security | 454/9 | €1,034 | €780 | -€254 | -24.6% |
| Remuneration, social security and pensions | 62 | €41,982 | €40,247 | -€1,735 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,378 | €9,069 | -€309 | -3.3% |
| Other operating charges | 640/8 | €13,019 | €1,182 | -€11,837 | -90.9% |
| Gross operating margin | 9900 | €74,400 | €37,015 | -€37,385 | -50.2% |
| Operating profit (loss) | 9901 | €10,021 | -€13,483 | -€23,504 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €2,603 | €1,978 | -€625 | -24.0% |
| Recurring financial charges | 65 | €2,603 | €1,978 | -€625 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €7,418 | -€15,456 | -€22,873 | |
| Income taxes | 67/77 | €2,878 | €6,040 | +€3,161 | +110% |
| Profit (loss) for the period | 9904 | €4,539 | -€21,496 | -€26,035 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,539 | -€21,496 | -€26,035 |
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.