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Bilbas: 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

Bilbas

BE 0782.304.901
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€11,031
2023 · -€36,359+€47,389
Equity
-€41,540
2023 · -€52,570+€11,031
Cash
€11,856
2023 · €3,836+€8,021
Balance sheet total
€23,953
2023 · €16,895+€7,058

Largest movements

2023 to 2024
Assets
  • Cash +€8,021

    up €8,021 (+209.1%), from €3,836 to €11,856

    mainly Net result for the year (+€11,031) and Trade debts (+€3,824)

  • Receivables within one year -€573

    down €573 (-16.8%), from €3,421 to €2,848

  • Tangible fixed assets -€389

    down €389 (-4.0%), from €9,638 to €9,249

    of which Plant, machinery and equipment: -€3,144

Equity and liabilities
  • Profit (loss) carried forward +€11,031

    up €11,031 (+17.6%), from -€62,570 to -€51,540

  • Other debts -€9,964

    down €9,964 (-20.6%), from €48,258 to €38,295

  • Trade debts +€3,824

    up €3,824 (+50.4%), from €7,587 to €11,411

  • Tax, wage and social debts +€2,167

    up €2,167 (+15.9%), from €13,619 to €15,787

    of which Remuneration and social security: +€1,581

Income statement
  • Gross operating margin +€45,735

    up €45,735 (+133.9%), from €34,167 to €79,902

  • Staff costs -€3,596

    down €3,596 (-5.3%), from €68,058 to €64,462

  • Other operating charges +€1,503

    up €1,503 (+1121.7%), from €134 to €1,637

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 -€36,359
Gross operating margin +€45,735
Staff costs +€3,596
Depreciation -€599
Other operating charges -€1,503
Financial income +€279
Financial charges -€118
Result 2024 €11,031

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 +€11,171
Investment -€3,150
Financing €0
Cash 2023 €3,836
Net result for the year +€11,031
Depreciation +€3,539
Receivables within one year +€573
Trade debts +€3,824
Tax, wage and social debts +€2,167
Other debts -€9,964
Investment in fixed assets (net) -€3,150
Cash 2024 €11,856
Every line side by side 35 lines
Line Code 2023 2024 Change %
Total assets 20/58 €16,895 €23,953 +€7,058 +41.8%
Fixed assets 21/28 €9,638 €9,249 -€389 -4.0%
Tangible fixed assets 22/27 €9,638 €9,249 -€389 -4.0%
Plant, machinery and equipment 23 €9,638 €6,494 -€3,144 -32.6%
Furniture and vehicles 24 - €2,755 +€2,755
Current assets 29/58 €7,257 €14,704 +€7,447 +102.6%
Amounts receivable within one year 40/41 €3,421 €2,848 -€573 -16.8%
Other amounts receivable 41 €3,421 €2,848 -€573 -16.8%
Cash at bank and in hand 54/58 €3,836 €11,856 +€8,021 +209.1%
Total equity and liabilities 10/49 €16,895 €23,953 +€7,058 +41.8%
Equity 10/15 -€52,570 -€41,540 +€11,031 +21.0%
Contributions 10/11 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 -€62,570 -€51,540 +€11,031 +17.6%
Amounts payable 17/49 €69,465 €65,492 -€3,972 -5.7%
Amounts payable within one year 42/48 €69,465 €65,492 -€3,972 -5.7%
Financial debts 43 €0 - =
Credit institutions 430/8 €0 - =
Trade debts 44 €7,587 €11,411 +€3,824 +50.4%
Suppliers 440/4 €7,587 €11,411 +€3,824 +50.4%
Taxes, remuneration and social security 45 €13,619 €15,787 +€2,167 +15.9%
Taxes 450/3 - €587 +€587
Remuneration and social security 454/9 €13,619 €15,200 +€1,581 +11.6%
Other amounts payable 47/48 €48,258 €38,295 -€9,964 -20.6%
Remuneration, social security and pensions 62 €68,058 €64,462 -€3,596 -5.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,941 €3,539 +€599 +20.4%
Other operating charges 640/8 €134 €1,637 +€1,503 +1121.7%
Gross operating margin 9900 €34,167 €79,902 +€45,735 +133.9%
Operating profit (loss) 9901 -€36,966 €10,263 +€47,229
Financial income 75/76B €730 €1,008 +€279 +38.2%
Recurring financial income 75 €730 €1,008 +€279 +38.2%
Financial charges 65/66B €123 €241 +€118 +96.2%
Recurring financial charges 65 €123 €241 +€118 +96.2%
Profit (loss) for the period before taxes 9903 -€36,359 €11,031 +€47,389
Profit (loss) for the period 9904 -€36,359 €11,031 +€47,389
Profit (loss) for the period to be appropriated 9905 -€36,359 €11,031 +€47,389

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 28 September 2026 via checked.be.