Burger Time's: 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.
Burger Time's
Largest movements
- Cash +€4,317
up €4,317 (+52.3%), from €8,248 to €12,565
mainly Tax, wage and social debts (+€5,612) and Depreciation (+€4,842)
- Tangible fixed assets -€4,000
down €4,000 (-30.7%), from €13,043 to €9,042
of which Furniture and vehicles: -€4,218
- Receivables within one year -€3,094
down €3,094 (-56.5%), from €5,472 to €2,379
of which Trade receivables: -€2,735
- Stocks and contracts -€656
down €656 (-40.8%), from €1,608 to €952
- Trade debts -€8,551
down €8,551 (-97.3%), from €8,789 to €237
- Tax, wage and social debts +€5,612
up €5,612 (+167%), from €3,356 to €8,968
of which Taxes: +€6,101
- Turnover -€53,049
down €53,049 (-26.2%), from €202,174 to €149,125
- Gross operating margin -€31,396
down €31,396 (-68.0%), from €46,183 to €14,787
- Purchases and services -€21,653
down €21,653 (-13.9%), from €155,991 to €134,338
- Staff costs -€16,438
down €16,438 (-83.7%), from €19,633 to €3,194
- Other operating charges -€9,865
down €9,865 (-98.6%), from €10,005 to €140
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.
Derived cash bridge
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 | €28,621 | €25,307 | -€3,315 | -11.6% |
| Fixed assets | 21/28 | €13,293 | €9,292 | -€4,000 | -30.1% |
| Tangible fixed assets | 22/27 | €13,043 | €9,042 | -€4,000 | -30.7% |
| Plant, machinery and equipment | 23 | €1,873 | €2,090 | +€218 | +11.6% |
| Furniture and vehicles | 24 | €11,170 | €6,952 | -€4,218 | -37.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €15,329 | €16,015 | +€686 | +4.5% |
| Stocks and contracts in progress | 3 | €1,608 | €952 | -€656 | -40.8% |
| Stocks | 30/36 | €1,608 | €952 | -€656 | -40.8% |
| Amounts receivable within one year | 40/41 | €5,472 | €2,379 | -€3,094 | -56.5% |
| Trade receivables | 40 | €2,735 | - | -€2,735 | |
| Other amounts receivable | 41 | €2,738 | €2,379 | -€359 | -13.1% |
| Cash at bank and in hand | 54/58 | €8,248 | €12,565 | +€4,317 | +52.3% |
| Deferred charges and accrued income | 490/1 | - | €119 | +€119 | |
| Total equity and liabilities | 10/49 | €28,621 | €25,307 | -€3,315 | -11.6% |
| Equity | 10/15 | €15,411 | €15,220 | -€191 | -1.2% |
| Contributions | 10/11 | €21,691 | €21,691 | = | 0.0% |
| Reserves | 13 | €170 | €170 | = | 0.0% |
| Non-distributable reserves | 130/1 | €170 | €170 | = | 0.0% |
| Reserves not available under the articles | 1311 | €170 | €170 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,449 | -€6,641 | -€191 | -3.0% |
| Amounts payable | 17/49 | €13,210 | €10,087 | -€3,123 | -23.6% |
| Amounts payable within one year | 42/48 | €13,210 | €10,087 | -€3,123 | -23.6% |
| Trade debts | 44 | €8,789 | €237 | -€8,551 | -97.3% |
| Suppliers | 440/4 | €8,789 | €237 | -€8,551 | -97.3% |
| Taxes, remuneration and social security | 45 | €3,356 | €8,968 | +€5,612 | +167% |
| Taxes | 450/3 | €2,650 | €8,751 | +€6,101 | +230% |
| Remuneration and social security | 454/9 | €706 | €217 | -€489 | -69.3% |
| Other amounts payable | 47/48 | €1,065 | €881 | -€184 | -17.2% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Turnover | 70 | €202,174 | €149,125 | -€53,049 | -26.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €155,991 | €134,338 | -€21,653 | -13.9% |
| Remuneration, social security and pensions | 62 | €19,633 | €3,194 | -€16,438 | -83.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,883 | €4,842 | +€959 | +24.7% |
| Other operating charges | 640/8 | €10,005 | €140 | -€9,865 | -98.6% |
| Gross operating margin | 9900 | €46,183 | €14,787 | -€31,396 | -68.0% |
| Operating profit (loss) | 9901 | €12,662 | €6,610 | -€6,052 | -47.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,479 | €1,369 | -€110 | -7.4% |
| Recurring financial charges | 65 | €1,479 | €1,369 | -€110 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €11,185 | €5,241 | -€5,943 | -53.1% |
| Income taxes | 67/77 | €2,120 | €5,433 | +€3,313 | +156% |
| Profit (loss) for the period | 9904 | €9,065 | -€191 | -€9,257 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,065 | -€191 | -€9,257 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.