BEST WAFFLE: 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.
BEST WAFFLE
Largest movements
- Cash +€85,305
up €85,305 (+386%), from €22,098 to €107,403
mainly Net result for the year (+€56,325) and Depreciation (+€17,617)
- Tangible fixed assets -€14,902
down €14,902 (-16.1%), from €92,828 to €77,927
- Profit (loss) carried forward +€56,325
up €56,325 (+81.4%), from €69,218 to €125,543
- Tax, wage and social debts +€14,625
up €14,625 (+74.8%), from €19,552 to €34,177
of which Taxes: +€12,317
- Trade debts -€2,167
down €2,167 (-12.7%), from €17,086 to €14,919
- Other debts -€2,076
down €2,076 (-12.9%), from €16,053 to €13,977
- Turnover +€51,019
up €51,019 (+15.7%), from €325,247 to €376,266
- Gross operating margin +€48,099
up €48,099 (+71.0%), from €67,781 to €115,879
- Staff costs +€22,314
new in 2024: €22,314
- Taxes +€5,881
up €5,881 (+45.3%), from €12,994 to €18,875
- Purchases and services +€5,194
up €5,194 (+2.0%), from €262,895 to €268,088
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 | €125,909 | €192,616 | +€66,707 | +53.0% |
| Fixed assets | 21/28 | €92,828 | €77,927 | -€14,902 | -16.1% |
| Tangible fixed assets | 22/27 | €92,828 | €77,927 | -€14,902 | -16.1% |
| Plant, machinery and equipment | 23 | €92,828 | €77,927 | -€14,902 | -16.1% |
| Current assets | 29/58 | €33,081 | €114,689 | +€81,608 | +247% |
| Amounts receivable within one year | 40/41 | €8,825 | €7,026 | -€1,799 | -20.4% |
| Trade receivables | 40 | €50 | €1,923 | +€1,873 | +3,752% |
| Other amounts receivable | 41 | €8,775 | €5,104 | -€3,672 | -41.8% |
| Cash at bank and in hand | 54/58 | €22,098 | €107,403 | +€85,305 | +386% |
| Deferred charges and accrued income | 490/1 | €2,157 | €259 | -€1,898 | -88.0% |
| Total equity and liabilities | 10/49 | €125,909 | €192,616 | +€66,707 | +53.0% |
| Equity | 10/15 | €73,218 | €129,543 | +€56,325 | +76.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,218 | €125,543 | +€56,325 | +81.4% |
| Amounts payable | 17/49 | €52,691 | €63,073 | +€10,382 | +19.7% |
| Amounts payable within one year | 42/48 | €52,691 | €63,073 | +€10,382 | +19.7% |
| Trade debts | 44 | €17,086 | €14,919 | -€2,167 | -12.7% |
| Suppliers | 440/4 | €17,086 | €14,919 | -€2,167 | -12.7% |
| Taxes, remuneration and social security | 45 | €19,552 | €34,177 | +€14,625 | +74.8% |
| Taxes | 450/3 | €19,552 | €31,869 | +€12,317 | +63.0% |
| Remuneration and social security | 454/9 | - | €2,308 | +€2,308 | |
| Other amounts payable | 47/48 | €16,053 | €13,977 | -€2,076 | -12.9% |
| Turnover | 70 | €325,247 | €376,266 | +€51,019 | +15.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €262,895 | €268,088 | +€5,194 | +2.0% |
| Remuneration, social security and pensions | 62 | - | €22,314 | +€22,314 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,442 | €17,617 | +€2,175 | +14.1% |
| Other operating charges | 640/8 | €150 | €536 | +€386 | +257% |
| Gross operating margin | 9900 | €67,781 | €115,879 | +€48,099 | +71.0% |
| Operating profit (loss) | 9901 | €52,189 | €75,413 | +€23,224 | +44.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €213 | €213 | -€0 | 0.0% |
| Recurring financial charges | 65 | €213 | €213 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €51,976 | €75,199 | +€23,223 | +44.7% |
| Income taxes | 67/77 | €12,994 | €18,875 | +€5,881 | +45.3% |
| Profit (loss) for the period | 9904 | €38,982 | €56,325 | +€17,343 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,982 | €56,325 | +€17,343 | +44.5% |
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 14 October 2026 via checked.be.