BON APPETIT: 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.
BON APPETIT
Largest movements
- Tangible fixed assets -€7,136
down €7,136 (-36.1%), from €19,778 to €12,642
of which Furniture and vehicles: -€3,582
- Receivables within one year -€5,571
down €5,571 (-69.8%), from €7,980 to €2,409
of which Other amounts receivable: -€3,771
- Cash +€2,758
up €2,758 (+74.1%), from €3,722 to €6,480
mainly Depreciation (+€8,282) and Receivables within one year (+€5,571)
- Tax, wage and social debts -€6,244
down €6,244 (-90.9%), from €6,866 to €622
of which Taxes: -€6,242
- Trade debts -€4,578
down €4,578 (-72.5%), from €6,313 to €1,735
- Other debts +€3,737
new in 2024: €3,737
- Profit (loss) carried forward -€2,880
down €2,880 (-11.2%), from €25,754 to €22,874
- Other operating charges -€3,036
down €3,036 (-66.0%), from €4,598 to €1,562
- Taxes +€2,660
up €2,660, from €0 to €2,660
- Gross operating margin -€1,543
down €1,543 (-11.8%), from €13,078 to €11,534
- Financial charges -€860
down €860 (-81.2%), from €1,059 to €199
- Staff costs +€670
up €670 (+64.0%), from €1,047 to €1,717
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 | €48,997 | €39,033 | -€9,965 | -20.3% |
| Formation expenses | 20 | €15 | - | -€15 | |
| Fixed assets | 21/28 | €19,778 | €12,642 | -€7,136 | -36.1% |
| Tangible fixed assets | 22/27 | €19,778 | €12,642 | -€7,136 | -36.1% |
| Plant, machinery and equipment | 23 | €9,475 | €5,920 | -€3,555 | -37.5% |
| Furniture and vehicles | 24 | €10,303 | €6,722 | -€3,582 | -34.8% |
| Current assets | 29/58 | €29,204 | €26,391 | -€2,813 | -9.6% |
| Stocks and contracts in progress | 3 | €17,502 | €17,502 | = | 0.0% |
| Stocks | 30/36 | €17,502 | €17,502 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,980 | €2,409 | -€5,571 | -69.8% |
| Trade receivables | 40 | €2,634 | €835 | -€1,799 | -68.3% |
| Other amounts receivable | 41 | €5,346 | €1,574 | -€3,771 | -70.5% |
| Cash at bank and in hand | 54/58 | €3,722 | €6,480 | +€2,758 | +74.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €48,997 | €39,033 | -€9,965 | -20.3% |
| Equity | 10/15 | €35,818 | €32,939 | -€2,880 | -8.0% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €1,865 | €1,865 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,865 | €1,865 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,865 | €1,865 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,754 | €22,874 | -€2,880 | -11.2% |
| Amounts payable | 17/49 | €13,179 | €6,094 | -€7,085 | -53.8% |
| Amounts payable within one year | 42/48 | €13,179 | €6,094 | -€7,085 | -53.8% |
| Trade debts | 44 | €6,313 | €1,735 | -€4,578 | -72.5% |
| Suppliers | 440/4 | €6,313 | €1,735 | -€4,578 | -72.5% |
| Taxes, remuneration and social security | 45 | €6,866 | €622 | -€6,244 | -90.9% |
| Taxes | 450/3 | €6,645 | €404 | -€6,242 | -93.9% |
| Remuneration and social security | 454/9 | €221 | €219 | -€2 | -1.0% |
| Other amounts payable | 47/48 | - | €3,737 | +€3,737 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,047 | €1,717 | +€670 | +64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,098 | €8,282 | +€183 | +2.3% |
| Other operating charges | 640/8 | €4,598 | €1,562 | -€3,036 | -66.0% |
| Gross operating margin | 9900 | €13,078 | €11,534 | -€1,543 | -11.8% |
| Operating profit (loss) | 9901 | -€666 | -€27 | +€639 | +96.0% |
| Financial income | 75/76B | €193 | €6 | -€187 | -96.8% |
| Recurring financial income | 75 | €193 | €6 | -€187 | -96.8% |
| Financial charges | 65/66B | €1,059 | €199 | -€860 | -81.2% |
| Recurring financial charges | 65 | €1,059 | €199 | -€860 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,532 | -€220 | +€1,313 | +85.7% |
| Income taxes | 67/77 | €0 | €2,660 | +€2,660 | |
| Profit (loss) for the period | 9904 | -€1,532 | -€2,880 | -€1,348 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,532 | -€2,880 | -€1,348 | -87.9% |
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 15 October 2026 via checked.be.