BURGER EXPRESS: 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.
BURGER EXPRESS
Largest movements
- Receivables within one year +€97,556
up €97,556 (+380.7%), from €25,623 to €123,179
of which Other amounts receivable: +€94,751
- Intangible fixed assets +€12,879
new in 2023: €12,879
- Tangible fixed assets +€9,796
up €9,796 (+813.1%), from €1,205 to €11,000
of which Plant, machinery and equipment: +€5,697
- Stocks and contracts +€7,468
up €7,468 (+298.7%), from €2,501 to €9,968
- Cash +€3,312
up €3,312 (+6.6%), from €50,544 to €53,857
mainly Net result for the year (+€44,370) and Tax, wage and social debts (+€32,654)
- Profit (loss) carried forward +€44,370
up €44,370 (+87.2%), from €50,864 to €95,234
- Tax, wage and social debts +€32,654
up €32,654 (+150.3%), from €21,730 to €54,384
of which Taxes: +€25,270
- Short-term financial debts +€29,870
new in 2023: €29,870
- Trade debts +€24,116
up €24,116 (+384.1%), from €6,278 to €30,395
- Gross operating margin +€36,993
up €36,993 (+56.8%), from €65,184 to €102,177
- Staff costs +€33,862
up €33,862 (+10818.4%), from €313 to €34,175
- Depreciation +€3,821
up €3,821 (+347340.9%), from €1 to €3,822
- Financial charges +€3,698
up €3,698 (+494.1%), from €748 to €4,447
- Other operating charges +€2,252
up €2,252 (+515.9%), from €437 to €2,688
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,872 | €210,883 | +€131,011 | +164.0% |
| Fixed assets | 21/28 | €1,205 | €23,879 | +€22,674 | +1882.2% |
| Intangible fixed assets | 21 | - | €12,879 | +€12,879 | |
| Tangible fixed assets | 22/27 | €1,205 | €11,000 | +€9,796 | +813.1% |
| Plant, machinery and equipment | 23 | - | €5,697 | +€5,697 | |
| Furniture and vehicles | 24 | €1,205 | €5,304 | +€4,099 | +340.2% |
| Current assets | 29/58 | €78,668 | €187,004 | +€108,337 | +137.7% |
| Stocks and contracts in progress | 3 | €2,501 | €9,968 | +€7,468 | +298.7% |
| Stocks | 30/36 | €2,501 | €9,968 | +€7,468 | +298.7% |
| Amounts receivable within one year | 40/41 | €25,623 | €123,179 | +€97,556 | +380.7% |
| Trade receivables | 40 | - | €2,805 | +€2,805 | |
| Other amounts receivable | 41 | €25,623 | €120,374 | +€94,751 | +369.8% |
| Cash at bank and in hand | 54/58 | €50,544 | €53,857 | +€3,312 | +6.6% |
| Total equity and liabilities | 10/49 | €79,872 | €210,883 | +€131,011 | +164.0% |
| Equity | 10/15 | €51,864 | €96,234 | +€44,370 | +85.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,864 | €95,234 | +€44,370 | +87.2% |
| Amounts payable | 17/49 | €28,009 | €114,649 | +€86,641 | +309.3% |
| Amounts payable within one year | 42/48 | €28,009 | €114,649 | +€86,641 | +309.3% |
| Financial debts | 43 | - | €29,870 | +€29,870 | |
| Credit institutions | 430/8 | - | €29,870 | +€29,870 | |
| Trade debts | 44 | €6,278 | €30,395 | +€24,116 | +384.1% |
| Suppliers | 440/4 | €6,278 | €30,395 | +€24,116 | +384.1% |
| Taxes, remuneration and social security | 45 | €21,730 | €54,384 | +€32,654 | +150.3% |
| Taxes | 450/3 | €21,730 | €47,000 | +€25,270 | +116.3% |
| Remuneration and social security | 454/9 | - | €7,384 | +€7,384 | |
| Remuneration, social security and pensions | 62 | €313 | €34,175 | +€33,862 | +10818.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1 | €3,822 | +€3,821 | +347340.9% |
| Other operating charges | 640/8 | €437 | €2,688 | +€2,252 | +515.9% |
| Gross operating margin | 9900 | €65,184 | €102,177 | +€36,993 | +56.8% |
| Operating profit (loss) | 9901 | €64,433 | €61,492 | -€2,941 | -4.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €748 | €4,447 | +€3,698 | +494.1% |
| Recurring financial charges | 65 | €748 | €4,447 | +€3,698 | +494.1% |
| Profit (loss) for the period before taxes | 9903 | €63,686 | €57,045 | -€6,640 | -10.4% |
| Income taxes | 67/77 | €12,822 | €12,675 | -€147 | -1.1% |
| Profit (loss) for the period | 9904 | €50,864 | €44,370 | -€6,493 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,864 | €44,370 | -€6,493 | -12.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.