BOB'S FRESH CORNER: 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.
BOB'S FRESH CORNER
Largest movements
- Current investments -€676,578
no longer reported in 2024 (was €676,578)
- Cash +€490,176
up €490,176 (+1,881%), from €26,064 to €516,240
mainly Current investments (+€676,578) and Trade debts (+€63,988)
- Stocks and contracts +€68,267
up €68,267 (+3,158%), from €2,162 to €70,428
- Receivables within one year +€65,270
up €65,270 (+155%), from €42,027 to €107,297
of which Trade receivables: +€51,447
- Financial fixed assets +€7,500
new in 2024: €7,500
- Profit (loss) carried forward -€209,020
down €209,020, from €169,591 to -€39,430
- Reserves +€160,000
up €160,000 (+127%), from €126,458 to €286,458
of which Distributable reserves: +€160,000
- Trade debts +€63,988
up €63,988 (+8,923%), from €717 to €64,706
- Tax, wage and social debts -€57,881
down €57,881 (-75.1%), from €77,054 to €19,173
of which Taxes: -€59,381
- Gross operating margin -€57,476
down €57,476, from €6,151 to -€51,324
- Turnover -€44,440
down €44,440 (-45.7%), from €97,154 to €52,714
- Taxes -€24,982
down €24,982 (-99.4%), from €25,127 to €145
- Financial income -€23,849
down €23,849 (-83.7%), from €28,500 to €4,651
of which Non-recurring financial income: -€21,667
- Purchases and services +€13,036
up €13,036 (+14.3%), from €91,002 to €104,039
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 | €749,227 | €704,063 | -€45,163 | -6.0% |
| Fixed assets | 21/28 | - | €7,500 | +€7,500 | |
| Financial fixed assets | 28 | - | €7,500 | +€7,500 | |
| Current assets | 29/58 | €749,227 | €696,563 | -€52,663 | -7.0% |
| Stocks and contracts in progress | 3 | €2,162 | €70,428 | +€68,267 | +3,158% |
| Stocks | 30/36 | €2,162 | €70,428 | +€68,267 | +3,158% |
| Amounts receivable within one year | 40/41 | €42,027 | €107,297 | +€65,270 | +155% |
| Trade receivables | 40 | €32,996 | €84,443 | +€51,447 | +156% |
| Other amounts receivable | 41 | €9,032 | €22,854 | +€13,823 | +153% |
| Current investments | 50/53 | €676,578 | - | -€676,578 | |
| Cash at bank and in hand | 54/58 | €26,064 | €516,240 | +€490,176 | +1,881% |
| Deferred charges and accrued income | 490/1 | €2,396 | €2,598 | +€202 | +8.4% |
| Total equity and liabilities | 10/49 | €749,227 | €704,063 | -€45,163 | -6.0% |
| Equity | 10/15 | €669,206 | €620,185 | -€49,020 | -7.3% |
| Contributions | 10/11 | €373,157 | €373,157 | = | 0.0% |
| Reserves | 13 | €126,458 | €286,458 | +€160,000 | +127% |
| Non-distributable reserves | 130/1 | €37,925 | €37,925 | = | 0.0% |
| Reserves not available under the articles | 1311 | €37,925 | €37,925 | = | 0.0% |
| Distributable reserves | 133 | €88,533 | €248,533 | +€160,000 | +181% |
| Profit (loss) carried forward | 14 | €169,591 | -€39,430 | -€209,020 | |
| Amounts payable | 17/49 | €80,021 | €83,878 | +€3,857 | +4.8% |
| Amounts payable within one year | 42/48 | €77,771 | €83,878 | +€6,107 | +7.9% |
| Trade debts | 44 | €717 | €64,706 | +€63,988 | +8,923% |
| Suppliers | 440/4 | €717 | €64,706 | +€63,988 | +8,923% |
| Taxes, remuneration and social security | 45 | €77,054 | €19,173 | -€57,881 | -75.1% |
| Taxes | 450/3 | €77,054 | €17,673 | -€59,381 | -77.1% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Accrued charges and deferred income | 492/3 | €2,250 | - | -€2,250 | |
| Turnover | 70 | €97,154 | €52,714 | -€44,440 | -45.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €91,002 | €104,039 | +€13,036 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €190 | - | -€190 | |
| Other operating charges | 640/8 | €2,191 | €1,381 | -€810 | -37.0% |
| Gross operating margin | 9900 | €6,151 | -€51,324 | -€57,476 | |
| Operating profit (loss) | 9901 | €3,770 | -€52,706 | -€56,476 | |
| Financial income | 75/76B | €28,500 | €4,651 | -€23,849 | -83.7% |
| Recurring financial income | 75 | €6,834 | €4,651 | -€2,183 | -31.9% |
| Non-recurring financial income | 76B | €21,667 | - | -€21,667 | |
| Financial charges | 65/66B | €125 | €820 | +€696 | +557% |
| Recurring financial charges | 65 | €125 | €820 | +€696 | +557% |
| Profit (loss) for the period before taxes | 9903 | €32,146 | -€48,875 | -€81,021 | |
| Income taxes | 67/77 | €25,127 | €145 | -€24,982 | -99.4% |
| Profit (loss) for the period | 9904 | €7,019 | -€49,020 | -€56,039 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,019 | -€49,020 | -€56,039 |
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 20 October 2026 via checked.be.