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AZRAMI: what changed

Two fiscal 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.

What changed

AZRAMI

BE 0600.924.007
NACE 47.241, Retail sale of bread and pastry (bakery outlets)
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€13,065
2023 · €1,124-€14,189
Equity
-€14,225
2023 · -€1,159-€13,065
Cash
€8,659
2023 · €16,567-€7,908
Balance sheet total
€20,569
2023 · €33,801-€13,232

Largest movements

2023 to 2024
Assets
  • Cash -€7,908

    down €7,908 (-47.7%), from €16,567 to €8,659

    mainly Net result for the year (-€13,065) and Other debts (-€5,201)

  • Stocks and contracts -€6,000

    down €6,000 (-62.6%), from €9,582 to €3,582

  • Receivables within one year +€1,913

    up €1,913 (+39.9%), from €4,794 to €6,707

    of which Trade receivables: +€1,913

  • Deferred charges and accrued income -€629

    no longer reported in 2024 (was €629)

  • Tangible fixed assets -€609

    down €609 (-29.8%), from €2,045 to €1,436

    of which Other tangible fixed assets: -€383

Equity and liabilities
  • Profit (loss) carried forward -€13,065

    down €13,065 (-63.5%), from -€20,590 to -€33,655

  • Trade debts +€7,218

    up €7,218 (+231.5%), from €3,118 to €10,337

  • Other debts -€5,201

    down €5,201 (-39.0%), from €13,341 to €8,140

  • Tax, wage and social debts -€2,184

    down €2,184 (-11.8%), from €18,502 to €16,318

    of which Taxes: -€2,626

Income statement
  • Staff costs +€13,233

    up €13,233 (+20.8%), from €63,744 to €76,977

  • Other operating charges +€726

    up €726 (+85.9%), from €845 to €1,571

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €1,124
Gross operating margin -€577
Staff costs -€13,233
Depreciation -€140
Other operating charges -€726
Financial income +€1
Financial charges +€236
Taxes +€250
Result 2024 -€13,065

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations -€7,908
Investment €0
Financing €0
Cash 2023 €16,567
Net result for the year -€13,065
Depreciation +€609
Stocks and contracts +€6,000
Receivables within one year -€1,913
Deferred charges and accrued income +€629
Trade debts +€7,218
Tax, wage and social debts -€2,184
Other debts -€5,201
Cash 2024 €8,659
Every line side by side 42 lines
Line Code 2023 2024 Change %
Total assets 20/58 €33,801 €20,569 -€13,232 -39.1%
Fixed assets 21/28 €2,230 €1,621 -€609 -27.3%
Tangible fixed assets 22/27 €2,045 €1,436 -€609 -29.8%
Land and buildings 22 €373 €147 -€226 -60.6%
Other tangible fixed assets 26 €1,672 €1,289 -€383 -22.9%
Financial fixed assets 28 €185 €185 = 0.0%
Current assets 29/58 €31,572 €18,948 -€12,623 -40.0%
Stocks and contracts in progress 3 €9,582 €3,582 -€6,000 -62.6%
Stocks 30/36 €9,582 €3,582 -€6,000 -62.6%
Amounts receivable within one year 40/41 €4,794 €6,707 +€1,913 +39.9%
Trade receivables 40 €4,697 €6,610 +€1,913 +40.7%
Other amounts receivable 41 €97 €97 = 0.0%
Cash at bank and in hand 54/58 €16,567 €8,659 -€7,908 -47.7%
Deferred charges and accrued income 490/1 €629 - -€629
Total equity and liabilities 10/49 €33,801 €20,569 -€13,232 -39.1%
Equity 10/15 -€1,159 -€14,225 -€13,065 -1126.9%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €831 €831 = 0.0%
Non-distributable reserves 130/1 €831 €831 = 0.0%
Reserves not available under the articles 1311 €831 €831 = 0.0%
Profit (loss) carried forward 14 -€20,590 -€33,655 -€13,065 -63.5%
Amounts payable 17/49 €34,961 €34,794 -€167 -0.5%
Amounts payable within one year 42/48 €34,961 €34,794 -€167 -0.5%
Trade debts 44 €3,118 €10,337 +€7,218 +231.5%
Suppliers 440/4 €3,118 €10,337 +€7,218 +231.5%
Taxes, remuneration and social security 45 €18,502 €16,318 -€2,184 -11.8%
Taxes 450/3 €9,525 €6,899 -€2,626 -27.6%
Remuneration and social security 454/9 €8,977 €9,418 +€441 +4.9%
Other amounts payable 47/48 €13,341 €8,140 -€5,201 -39.0%
Remuneration, social security and pensions 62 €63,744 €76,977 +€13,233 +20.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €469 €609 +€140 +29.8%
Other operating charges 640/8 €845 €1,571 +€726 +85.9%
Gross operating margin 9900 €66,791 €66,214 -€577 -0.9%
Operating profit (loss) 9901 €1,733 -€12,942 -€14,676
Financial income 75/76B - €1 +€1
Recurring financial income 75 - €1 +€1
Financial charges 65/66B €360 €124 -€236 -65.6%
Recurring financial charges 65 €360 €124 -€236 -65.6%
Profit (loss) for the period before taxes 9903 €1,374 -€13,065 -€14,439
Income taxes 67/77 €250 - -€250
Profit (loss) for the period 9904 €1,124 -€13,065 -€14,189
Profit (loss) for the period to be appropriated 9905 €1,124 -€13,065 -€14,189

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.