BurgerZin: 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.
BurgerZin
Largest movements
- Receivables within one year +€96,968
up €96,968 (+112.7%), from €86,028 to €182,996
of which Trade receivables: +€105,267
- Tangible fixed assets -€10,315
down €10,315 (-17.0%), from €60,520 to €50,205
of which Plant, machinery and equipment: -€11,482
- Cash -€6,691
down €6,691 (-80.7%), from €8,287 to €1,596
mainly Receivables within one year (-€96,968) and Advances received (-€38,008)
- Other debts +€112,659
new in 2024: €112,659
- Advances received -€38,008
down €38,008 (-64.6%), from €58,823 to €20,815
- Tax, wage and social debts -€28,168
down €28,168 (-57.9%), from €48,650 to €20,482
of which Taxes: -€24,611
- Debts after one year +€18,000
new in 2024: €18,000
- Trade debts +€12,671
up €12,671 (+20.7%), from €61,157 to €73,829
- Depreciation +€7,911
up €7,911 (+86.4%), from €9,161 to €17,072
- Other operating charges -€4,476
down €4,476 (-34.3%), from €13,046 to €8,570
- Staff costs -€3,252
down €3,252 (-12.2%), from €26,588 to €23,336
- Financial income -€1,217
down €1,217 (-96.2%), from €1,265 to €48
- Gross operating margin +€1,039
up €1,039 (+2.0%), from €51,034 to €52,073
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 | €238,668 | €312,386 | +€73,718 | +30.9% |
| Fixed assets | 21/28 | €63,770 | €51,805 | -€11,965 | -18.8% |
| Tangible fixed assets | 22/27 | €60,520 | €50,205 | -€10,315 | -17.0% |
| Plant, machinery and equipment | 23 | €54,853 | €43,371 | -€11,482 | -20.9% |
| Furniture and vehicles | 24 | €5,667 | €6,834 | +€1,167 | +20.6% |
| Financial fixed assets | 28 | €3,250 | €1,600 | -€1,650 | -50.8% |
| Current assets | 29/58 | €174,898 | €260,581 | +€85,683 | +49.0% |
| Stocks and contracts in progress | 3 | €77,989 | €75,989 | -€2,000 | -2.6% |
| Stocks | 30/36 | €77,989 | €75,989 | -€2,000 | -2.6% |
| Amounts receivable within one year | 40/41 | €86,028 | €182,996 | +€96,968 | +112.7% |
| Trade receivables | 40 | €73,995 | €179,262 | +€105,267 | +142.3% |
| Other amounts receivable | 41 | €12,032 | €3,734 | -€8,299 | -69.0% |
| Cash at bank and in hand | 54/58 | €8,287 | €1,596 | -€6,691 | -80.7% |
| Deferred charges and accrued income | 490/1 | €2,594 | - | -€2,594 | |
| Total equity and liabilities | 10/49 | €238,668 | €312,386 | +€73,718 | +30.9% |
| Equity | 10/15 | €61,476 | €60,732 | -€744 | -1.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,476 | €57,732 | -€744 | -1.3% |
| Amounts payable | 17/49 | €177,192 | €251,654 | +€74,461 | +42.0% |
| Amounts payable after more than one year | 17 | - | €18,000 | +€18,000 | |
| Financial debts | 170/4 | - | €18,000 | +€18,000 | |
| Amounts payable within one year | 42/48 | €168,630 | €227,785 | +€59,154 | +35.1% |
| Trade debts | 44 | €61,157 | €73,829 | +€12,671 | +20.7% |
| Suppliers | 440/4 | €61,157 | €73,829 | +€12,671 | +20.7% |
| Advances received on contracts in progress | 46 | €58,823 | €20,815 | -€38,008 | -64.6% |
| Taxes, remuneration and social security | 45 | €48,650 | €20,482 | -€28,168 | -57.9% |
| Taxes | 450/3 | €44,097 | €19,486 | -€24,611 | -55.8% |
| Remuneration and social security | 454/9 | €4,553 | €997 | -€3,557 | -78.1% |
| Other amounts payable | 47/48 | - | €112,659 | +€112,659 | |
| Accrued charges and deferred income | 492/3 | €8,562 | €5,869 | -€2,693 | -31.5% |
| Remuneration, social security and pensions | 62 | €26,588 | €23,336 | -€3,252 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,161 | €17,072 | +€7,911 | +86.4% |
| Other operating charges | 640/8 | €13,046 | €8,570 | -€4,476 | -34.3% |
| Gross operating margin | 9900 | €51,034 | €52,073 | +€1,039 | +2.0% |
| Operating profit (loss) | 9901 | €2,239 | €3,095 | +€856 | +38.2% |
| Financial income | 75/76B | €1,265 | €48 | -€1,217 | -96.2% |
| Recurring financial income | 75 | €1,265 | €48 | -€1,217 | -96.2% |
| Financial charges | 65/66B | €1,068 | €1,763 | +€695 | +65.0% |
| Recurring financial charges | 65 | €1,068 | €1,763 | +€695 | +65.0% |
| Profit (loss) for the period before taxes | 9903 | €2,436 | €1,380 | -€1,056 | -43.4% |
| Income taxes | 67/77 | €2,154 | €2,124 | -€31 | -1.4% |
| Profit (loss) for the period | 9904 | €282 | -€744 | -€1,025 | |
| Profit (loss) for the period to be appropriated | 9905 | €282 | -€744 | -€1,025 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.