BREAKFAST VAMOS: 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.
BREAKFAST VAMOS
Largest movements
- Cash +€6,167
up €6,167 (+71.8%), from €8,590 to €14,757
mainly Trade debts (+€15,884) and Tax, wage and social debts (+€3,220)
- Deferred charges and accrued income +€4,576
new in 2024: €4,576
- Stocks and contracts +€4,558
new in 2024: €4,558
- Receivables within one year -€1,567
down €1,567 (-40.9%), from €3,828 to €2,261
of which Trade receivables: -€1,655
- Tangible fixed assets -€458
down €458 (-25.0%), from €1,830 to €1,373
- Trade debts +€15,884
up €15,884 (+319.3%), from €4,975 to €20,859
- Profit (loss) carried forward -€6,808
down €6,808, from €2,484 to -€4,323
- Tax, wage and social debts +€3,220
up €3,220 (+51.2%), from €6,288 to €9,509
of which Remuneration and social security: +€5,095
- Accrued charges and deferred income +€980
new in 2024: €980
- Staff costs +€27,312
up €27,312 (+112.2%), from €24,344 to €51,656
- Gross operating margin +€18,838
up €18,838 (+65.2%), from €28,878 to €47,716
- Other operating charges +€1,772
up €1,772 (+384.4%), from €461 to €2,233
- Financial charges -€975
down €975 (-84.4%), from €1,155 to €181
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.
Cash bridge derived
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 | €14,247 | €27,525 | +€13,277 | +93.2% |
| Fixed assets | 21/28 | €1,830 | €1,373 | -€458 | -25.0% |
| Tangible fixed assets | 22/27 | €1,830 | €1,373 | -€458 | -25.0% |
| Furniture and vehicles | 24 | €1,830 | €1,373 | -€458 | -25.0% |
| Current assets | 29/58 | €12,417 | €26,152 | +€13,735 | +110.6% |
| Stocks and contracts in progress | 3 | - | €4,558 | +€4,558 | |
| Stocks | 30/36 | - | €4,558 | +€4,558 | |
| Amounts receivable within one year | 40/41 | €3,828 | €2,261 | -€1,567 | -40.9% |
| Trade receivables | 40 | €1,655 | - | -€1,655 | |
| Other amounts receivable | 41 | €2,173 | €2,261 | +€88 | +4.0% |
| Cash at bank and in hand | 54/58 | €8,590 | €14,757 | +€6,167 | +71.8% |
| Deferred charges and accrued income | 490/1 | - | €4,576 | +€4,576 | |
| Total equity and liabilities | 10/49 | €14,247 | €27,525 | +€13,277 | +93.2% |
| Equity | 10/15 | €2,984 | -€3,823 | -€6,808 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | €500 | = | 0.0% |
| Issued capital | 100 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,484 | -€4,323 | -€6,808 | |
| Amounts payable | 17/49 | €11,263 | €31,348 | +€20,085 | +178.3% |
| Amounts payable within one year | 42/48 | €11,263 | €30,368 | +€19,105 | +169.6% |
| Trade debts | 44 | €4,975 | €20,859 | +€15,884 | +319.3% |
| Suppliers | 440/4 | €4,975 | €20,859 | +€15,884 | +319.3% |
| Taxes, remuneration and social security | 45 | €6,288 | €9,509 | +€3,220 | +51.2% |
| Taxes | 450/3 | €6,288 | €4,413 | -€1,875 | -29.8% |
| Remuneration and social security | 454/9 | - | €5,095 | +€5,095 | |
| Accrued charges and deferred income | 492/3 | - | €980 | +€980 | |
| Remuneration, social security and pensions | 62 | €24,344 | €51,656 | +€27,312 | +112.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €458 | €458 | = | 0.0% |
| Other operating charges | 640/8 | €461 | €2,233 | +€1,772 | +384.4% |
| Gross operating margin | 9900 | €28,878 | €47,716 | +€18,838 | +65.2% |
| Operating profit (loss) | 9901 | €3,615 | -€6,631 | -€10,246 | |
| Financial income | 75/76B | €25 | €4 | -€21 | -85.1% |
| Recurring financial income | 75 | €25 | €4 | -€21 | -85.1% |
| Financial charges | 65/66B | €1,155 | €181 | -€975 | -84.4% |
| Recurring financial charges | 65 | €1,155 | €181 | -€975 | -84.4% |
| Profit (loss) for the period before taxes | 9903 | €2,484 | -€6,808 | -€9,292 | |
| Profit (loss) for the period | 9904 | €2,484 | -€6,808 | -€9,292 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,484 | -€6,808 | -€9,292 |
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 12 October 2026 via checked.be.