BACCHUS CAFE: 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.
BACCHUS CAFE
Largest movements
- Cash +€33,668
up €33,668 (+412.4%), from €8,163 to €41,831
mainly Net result for the year (+€35,040) and Other debts (+€5,550)
- Receivables within one year +€5,311
up €5,311 (+7.0%), from €75,362 to €80,673
of which Other amounts receivable: +€6,167
- Profit (loss) carried forward +€35,040
up €35,040 (+61.3%), from €57,150 to €92,189
- Other debts +€5,550
up €5,550 (+89.2%), from €6,222 to €11,772
- Tax, wage and social debts -€4,533
down €4,533 (-31.5%), from €14,367 to €9,834
- Trade debts +€3,303
up €3,303 (+168.4%), from €1,962 to €5,265
- Purchases and services -€43,874
down €43,874 (-22.1%), from €198,229 to €154,356
- Turnover -€26,350
down €26,350 (-11.5%), from €228,686 to €202,337
- Gross operating margin +€12,115
up €12,115 (+32.1%), from €37,716 to €49,831
- Other operating charges +€6,126
up €6,126 (+65.6%), from €9,343 to €15,469
- Taxes -€5,849
no longer reported in 2024 (was €5,849)
From the 2023 result to the 2024 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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,701 | €124,061 | +€39,360 | +46.5% |
| Current assets | 29/58 | €84,701 | €124,061 | +€39,360 | +46.5% |
| Stocks and contracts in progress | 3 | €990 | €1,557 | +€567 | +57.3% |
| Stocks | 30/36 | €990 | €1,557 | +€567 | +57.3% |
| Amounts receivable within one year | 40/41 | €75,362 | €80,673 | +€5,311 | +7.0% |
| Trade receivables | 40 | €2,114 | €1,257 | -€857 | -40.5% |
| Other amounts receivable | 41 | €73,249 | €79,416 | +€6,167 | +8.4% |
| Cash at bank and in hand | 54/58 | €8,163 | €41,831 | +€33,668 | +412.4% |
| Deferred charges and accrued income | 490/1 | €186 | - | -€186 | |
| Total equity and liabilities | 10/49 | €84,701 | €124,061 | +€39,360 | +46.5% |
| Equity | 10/15 | €62,150 | €97,189 | +€35,040 | +56.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €57,150 | €92,189 | +€35,040 | +61.3% |
| Amounts payable | 17/49 | €22,551 | €26,871 | +€4,320 | +19.2% |
| Amounts payable within one year | 42/48 | €22,551 | €26,871 | +€4,320 | +19.2% |
| Trade debts | 44 | €1,962 | €5,265 | +€3,303 | +168.4% |
| Suppliers | 440/4 | €1,962 | €5,265 | +€3,303 | +168.4% |
| Taxes, remuneration and social security | 45 | €14,367 | €9,834 | -€4,533 | -31.5% |
| Taxes | 450/3 | €14,367 | €9,834 | -€4,533 | -31.5% |
| Other amounts payable | 47/48 | €6,222 | €11,772 | +€5,550 | +89.2% |
| Turnover | 70 | €228,686 | €202,337 | -€26,350 | -11.5% |
| Non-recurring operating income | 76A | €7,259 | €1,850 | -€5,409 | -74.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €198,229 | €154,356 | -€43,874 | -22.1% |
| Remuneration, social security and pensions | 62 | €1,169 | €110 | -€1,059 | -90.6% |
| Other operating charges | 640/8 | €9,343 | €15,469 | +€6,126 | +65.6% |
| Gross operating margin | 9900 | €37,716 | €49,831 | +€12,115 | +32.1% |
| Operating profit (loss) | 9901 | €27,203 | €34,252 | +€7,049 | +25.9% |
| Financial income | 75/76B | €407 | €1,175 | +€768 | +188.6% |
| Recurring financial income | 75 | €407 | €1,175 | +€768 | +188.6% |
| Financial charges | 65/66B | €634 | €388 | -€247 | -38.9% |
| Recurring financial charges | 65 | €634 | €388 | -€247 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €26,976 | €35,040 | +€8,063 | +29.9% |
| Income taxes | 67/77 | €5,849 | - | -€5,849 | |
| Profit (loss) for the period | 9904 | €21,127 | €35,040 | +€13,912 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,127 | €35,040 | +€13,912 | +65.9% |
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 4 October 2026 via checked.be.