BRASSERIE MATHIEU: 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.
BRASSERIE MATHIEU
Largest movements
- Receivables within one year +€18,284
up €18,284 (+89.5%), from €20,432 to €38,715
of which Other amounts receivable: +€9,970
- Stocks and contracts -€16,157
no longer reported in 2024 (was €16,157)
- Tangible fixed assets -€8,568
down €8,568 (-42.1%), from €20,330 to €11,762
of which Plant, machinery and equipment: -€7,837
- Cash +€3,439
up €3,439 (+54.0%), from €6,375 to €9,814
- Deferred charges and accrued income -€3,142
no longer reported in 2024 (was €3,142)
- Profit (loss) carried forward +€20,196
up €20,196 (+83.5%), from -€24,196 to -€4,000
- Trade debts -€12,400
down €12,400 (-95.0%), from €13,046 to €646
- Current portion of long-term debt -€7,711
no longer reported in 2024 (was €7,711)
- Debts after one year -€5,037
no longer reported in 2024 (was €5,037)
- Tax, wage and social debts -€1,440
down €1,440 (-60.9%), from €2,366 to €926
- Gross operating margin +€18,944
up €18,944 (+252%), from €7,510 to €26,454
- Depreciation -€8,909
down €8,909 (-87.2%), from €10,219 to €1,310
- Financial income +€902
new in 2024: €902
- Other operating charges -€458
down €458 (-38.6%), from €1,186 to €728
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,434 | €60,292 | -€6,143 | -9.2% |
| Fixed assets | 21/28 | €20,330 | €11,762 | -€8,568 | -42.1% |
| Tangible fixed assets | 22/27 | €20,330 | €11,762 | -€8,568 | -42.1% |
| Land and buildings | 22 | €11,429 | €9,532 | -€1,897 | -16.6% |
| Plant, machinery and equipment | 23 | €7,837 | - | -€7,837 | |
| Furniture and vehicles | 24 | €1,064 | €2,230 | +€1,166 | +110% |
| Current assets | 29/58 | €46,105 | €48,530 | +€2,425 | +5.3% |
| Stocks and contracts in progress | 3 | €16,157 | - | -€16,157 | |
| Stocks | 30/36 | €16,157 | - | -€16,157 | |
| Amounts receivable within one year | 40/41 | €20,432 | €38,715 | +€18,284 | +89.5% |
| Trade receivables | 40 | €18,276 | €26,589 | +€8,313 | +45.5% |
| Other amounts receivable | 41 | €2,156 | €12,126 | +€9,970 | +462% |
| Cash at bank and in hand | 54/58 | €6,375 | €9,814 | +€3,439 | +54.0% |
| Deferred charges and accrued income | 490/1 | €3,142 | - | -€3,142 | |
| Total equity and liabilities | 10/49 | €66,434 | €60,292 | -€6,143 | -9.2% |
| Equity | 10/15 | €38,273 | €58,469 | +€20,196 | +52.8% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €31,469 | €31,469 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,369 | €28,369 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,196 | -€4,000 | +€20,196 | +83.5% |
| Amounts payable | 17/49 | €28,161 | €1,823 | -€26,338 | -93.5% |
| Amounts payable after more than one year | 17 | €5,037 | - | -€5,037 | |
| Financial debts | 170/4 | €5,037 | - | -€5,037 | |
| Amounts payable within one year | 42/48 | €23,124 | €1,573 | -€21,551 | -93.2% |
| Current portion of amounts payable after more than one year | 42 | €7,711 | - | -€7,711 | |
| Trade debts | 44 | €13,046 | €646 | -€12,400 | -95.0% |
| Suppliers | 440/4 | €13,046 | €646 | -€12,400 | -95.0% |
| Taxes, remuneration and social security | 45 | €2,366 | €926 | -€1,440 | -60.9% |
| Taxes | 450/3 | €2,366 | €926 | -€1,440 | -60.9% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Non-recurring operating income | 76A | - | €19,465 | +€19,465 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,219 | €1,310 | -€8,909 | -87.2% |
| Other operating charges | 640/8 | €1,186 | €728 | -€458 | -38.6% |
| Non-recurring operating charges | 66A | - | €752 | +€752 | |
| Gross operating margin | 9900 | €7,510 | €26,454 | +€18,944 | +252% |
| Operating profit (loss) | 9901 | -€3,895 | €23,664 | +€27,559 | |
| Financial income | 75/76B | - | €902 | +€902 | |
| Recurring financial income | 75 | - | €902 | +€902 | |
| Financial charges | 65/66B | €568 | €339 | -€229 | -40.3% |
| Recurring financial charges | 65 | €568 | €339 | -€229 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,463 | €24,227 | +€28,690 | |
| Profit (loss) for the period | 9904 | -€4,463 | €24,227 | +€28,690 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,463 | €24,227 | +€28,690 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.