TRES LUNES: what changed
What changed
TRES LUNES
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€3,874
2024 · €6,217-€10,091
Equity
-€31,992
2024 · -€28,118-€3,874
Cash
€1,669
2024 · €1,669
Balance sheet total
€32,496
2024 · €32,961-€465
Largest movements
Assets
- Tangible fixed assets -€596
down €596 (-1.9%), from €31,237 to €30,641
of which Plant, machinery and equipment: -€415
Equity and liabilities
- Profit (loss) carried forward -€3,874
down €3,874 (-5.4%), from -€71,673 to -€75,547
- Other debts +€3,173
up €3,173 (+12.4%), from €25,503 to €28,675
- Trade debts +€362
up €362 (+5.6%), from €6,456 to €6,818
Income statement
- Gross operating margin -€10,285
down €10,285, from €8,647 to -€1,638
- Taxes -€297
down €297 (-71.8%), from €414 to €117
- Financial charges +€135
up €135 (+24.7%), from €547 to €681
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€6,217
Gross operating margin
-€10,285
Depreciation
+€0
Other operating charges
+€32
Financial charges
-€135
Taxes
+€297
Result 2025
-€3,874
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€126
Investment
€0
Financing
-€126
Cash 2024
€1,669
From operations (derived)
+€126
Net result for the year
-€3,874
Depreciation
+€596
Receivables within one year
-€131
Trade debts
+€362
Other debts
+€3,173
Financing
-€126
Short-term financial debts
-€126
Cash 2025
€1,669
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,961 | €32,496 | -€465 | -1.4% |
| Fixed assets | 21/28 | €31,237 | €30,641 | -€596 | -1.9% |
| Tangible fixed assets | 22/27 | €31,237 | €30,641 | -€596 | -1.9% |
| Land and buildings | 22 | €28,399 | €28,218 | -€181 | -0.6% |
| Plant, machinery and equipment | 23 | €2,837 | €2,422 | -€415 | -14.6% |
| Current assets | 29/58 | €1,724 | €1,855 | +€131 | +7.6% |
| Amounts receivable within one year | 40/41 | €55 | €186 | +€131 | +237% |
| Trade receivables | 40 | - | €56 | +€56 | |
| Other amounts receivable | 41 | €55 | €130 | +€75 | +136% |
| Cash at bank and in hand | 54/58 | €1,669 | €1,669 | = | 0.0% |
| Total equity and liabilities | 10/49 | €32,961 | €32,496 | -€465 | -1.4% |
| Equity | 10/15 | -€28,118 | -€31,992 | -€3,874 | -13.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €24,963 | €24,963 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €23,104 | €23,104 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,673 | -€75,547 | -€3,874 | -5.4% |
| Amounts payable | 17/49 | €61,079 | €64,488 | +€3,409 | +5.6% |
| Amounts payable after more than one year | 17 | €24,000 | €24,000 | = | 0.0% |
| Financial debts | 170/4 | €24,000 | €24,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,079 | €40,488 | +€3,409 | +9.2% |
| Financial debts | 43 | €5,121 | €4,995 | -€126 | -2.5% |
| Credit institutions | 430/8 | €5,121 | €4,995 | -€126 | -2.5% |
| Trade debts | 44 | €6,456 | €6,818 | +€362 | +5.6% |
| Suppliers | 440/4 | €6,456 | €6,818 | +€362 | +5.6% |
| Other amounts payable | 47/48 | €25,503 | €28,675 | +€3,173 | +12.4% |
| Non-recurring operating income | 76A | €13,384 | - | -€13,384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €596 | €596 | -€0 | 0.0% |
| Other operating charges | 640/8 | €873 | €841 | -€32 | -3.6% |
| Gross operating margin | 9900 | €8,647 | -€1,638 | -€10,285 | |
| Operating profit (loss) | 9901 | €7,178 | -€3,076 | -€10,254 | |
| Financial charges | 65/66B | €547 | €681 | +€135 | +24.7% |
| Recurring financial charges | 65 | €547 | €681 | +€135 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €6,631 | -€3,757 | -€10,388 | |
| Income taxes | 67/77 | €414 | €117 | -€297 | -71.8% |
| Profit (loss) for the period | 9904 | €6,217 | -€3,874 | -€10,091 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,217 | -€3,874 | -€10,091 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.