Baristas: 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.
Baristas
Largest movements
- Receivables within one year +€17,308
up €17,308 (+165%), from €10,486 to €27,794
- Cash -€6,957
down €6,957 (-99.6%), from €6,987 to €29
mainly Receivables within one year (-€17,308) and Trade debts (-€2,204)
- Other debts +€4,621
up €4,621 (+50.8%), from €9,088 to €13,709
- Tax, wage and social debts +€3,620
up €3,620 (+51.2%), from €7,073 to €10,693
of which Taxes: +€5,620
- Accrued charges and deferred income +€3,151
up €3,151 (+4,488%), from €70 to €3,221
- Trade debts -€2,204
down €2,204 (-37.1%), from €5,937 to €3,733
- Profit (loss) carried forward +€1,179
up €1,179 (+16.2%), from -€7,275 to -€6,096
- Other operating charges -€9,141
down €9,141 (-88.2%), from €10,369 to €1,228
- Gross operating margin +€4,113
up €4,113 (+123%), from €3,355 to €7,468
- Financial charges +€2,256
up €2,256 (+131%), from €1,720 to €3,976
- Taxes +€675
new in 2024: €675
- Staff costs -€385
down €385 (-48.3%), from €797 to €412
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.
Derived cash bridge
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 | €17,893 | €28,260 | +€10,367 | +57.9% |
| Current assets | 29/58 | €17,893 | €28,260 | +€10,367 | +57.9% |
| Amounts receivable within one year | 40/41 | €10,486 | €27,794 | +€17,308 | +165% |
| Trade receivables | 40 | €10,486 | €27,794 | +€17,308 | +165% |
| Cash at bank and in hand | 54/58 | €6,987 | €29 | -€6,957 | -99.6% |
| Deferred charges and accrued income | 490/1 | €420 | €437 | +€17 | +4.0% |
| Total equity and liabilities | 10/49 | €17,893 | €28,260 | +€10,367 | +57.9% |
| Equity | 10/15 | -€4,275 | -€3,096 | +€1,179 | +27.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,275 | -€6,096 | +€1,179 | +16.2% |
| Amounts payable | 17/49 | €22,168 | €31,356 | +€9,188 | +41.4% |
| Amounts payable within one year | 42/48 | €22,097 | €28,135 | +€6,037 | +27.3% |
| Trade debts | 44 | €5,937 | €3,733 | -€2,204 | -37.1% |
| Suppliers | 440/4 | €5,937 | €3,733 | -€2,204 | -37.1% |
| Taxes, remuneration and social security | 45 | €7,073 | €10,693 | +€3,620 | +51.2% |
| Taxes | 450/3 | €5,073 | €10,693 | +€5,620 | +111% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €9,088 | €13,709 | +€4,621 | +50.8% |
| Accrued charges and deferred income | 492/3 | €70 | €3,221 | +€3,151 | +4,488% |
| Non-recurring operating income | 76A | €1,232 | - | -€1,232 | |
| Remuneration, social security and pensions | 62 | €797 | €412 | -€385 | -48.3% |
| Other operating charges | 640/8 | €10,369 | €1,228 | -€9,141 | -88.2% |
| Gross operating margin | 9900 | €3,355 | €7,468 | +€4,113 | +123% |
| Operating profit (loss) | 9901 | -€7,810 | €5,828 | +€13,638 | |
| Financial income | 75/76B | €1 | €2 | +€0 | +20.9% |
| Recurring financial income | 75 | €1 | €2 | +€0 | +20.9% |
| Financial charges | 65/66B | €1,720 | €3,976 | +€2,256 | +131% |
| Recurring financial charges | 65 | €1,720 | €3,976 | +€2,256 | +131% |
| Profit (loss) for the period before taxes | 9903 | -€9,529 | €1,854 | +€11,382 | |
| Income taxes | 67/77 | - | €675 | +€675 | |
| Profit (loss) for the period | 9904 | -€9,529 | €1,179 | +€10,707 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,529 | €1,179 | +€10,707 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.