C.D.L. CAFE: 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.
C.D.L. CAFE
Largest movements
- Receivables within one year -€8,459
no longer reported in 2023 (was €8,459)
- Cash +€3,271
up €3,271 (+27.3%), from €11,978 to €15,249
mainly Receivables within one year (+€8,459) and Other debts (+€4,521)
- Tangible fixed assets -€3,040
down €3,040 (-28.5%), from €10,675 to €7,635
of which Furniture and vehicles: -€2,537
- Stocks and contracts -€1,285
down €1,285 (-17.1%), from €7,512 to €6,227
- Advances received -€10,235
no longer reported in 2023 (was €10,235)
- Other debts +€4,521
up €4,521 (+20.3%), from €22,314 to €26,835
- Profit (loss) carried forward -€3,258
down €3,258 (-18.6%), from -€17,507 to -€20,765
- Accrued charges and deferred income -€800
down €800 (-50.0%), from €1,600 to €800
- Tax, wage and social debts +€732
up €732 (+40.9%), from €1,787 to €2,519
of which Taxes: +€1,632
- Purchases and services -€65,993
no longer reported in 2023 (was €65,993)
- Gross operating margin -€4,877
down €4,877 (-55.0%), from €8,865 to €3,988
- Other operating charges +€633
up €633 (+19.2%), from €3,299 to €3,932
- Depreciation -€310
down €310 (-9.2%), from €3,351 to €3,041
- Financial charges +€118
up €118 (+75.8%), from €155 to €273
of which Financial charges: +€118
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 | €39,985 | €30,538 | -€9,447 | -23.6% |
| Fixed assets | 21/28 | €10,816 | €7,775 | -€3,041 | -28.1% |
| Tangible fixed assets | 22/27 | €10,675 | €7,635 | -€3,040 | -28.5% |
| Furniture and vehicles | 24 | €6,297 | €3,760 | -€2,537 | -40.3% |
| Other tangible fixed assets | 26 | €4,378 | €3,874 | -€504 | -11.5% |
| Financial fixed assets | 28 | €141 | €141 | -€0 | -0.1% |
| Current assets | 29/58 | €29,169 | €22,763 | -€6,406 | -22.0% |
| Stocks and contracts in progress | 3 | €7,512 | €6,227 | -€1,285 | -17.1% |
| Stocks | 30/36 | €7,512 | €6,227 | -€1,285 | -17.1% |
| Amounts receivable within one year | 40/41 | €8,459 | - | -€8,459 | |
| Trade receivables | 40 | €8,459 | - | -€8,459 | |
| Cash at bank and in hand | 54/58 | €11,978 | €15,249 | +€3,271 | +27.3% |
| Deferred charges and accrued income | 490/1 | €1,220 | €1,288 | +€68 | +5.5% |
| Total equity and liabilities | 10/49 | €39,985 | €30,538 | -€9,447 | -23.6% |
| Equity | 10/15 | €1,093 | -€2,165 | -€3,258 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,507 | -€20,765 | -€3,258 | -18.6% |
| Amounts payable | 17/49 | €38,892 | €32,703 | -€6,189 | -15.9% |
| Amounts payable within one year | 42/48 | €37,292 | €31,903 | -€5,389 | -14.5% |
| Trade debts | 44 | €2,956 | €2,550 | -€406 | -13.8% |
| Suppliers | 440/4 | €2,956 | €2,550 | -€406 | -13.8% |
| Advances received on contracts in progress | 46 | €10,235 | - | -€10,235 | |
| Taxes, remuneration and social security | 45 | €1,787 | €2,519 | +€732 | +40.9% |
| Taxes | 450/3 | €887 | €2,519 | +€1,632 | +184% |
| Remuneration and social security | 454/9 | €900 | - | -€900 | |
| Other amounts payable | 47/48 | €22,314 | €26,835 | +€4,521 | +20.3% |
| Accrued charges and deferred income | 492/3 | €1,600 | €800 | -€800 | -50.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €65,993 | - | -€65,993 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,351 | €3,041 | -€310 | -9.2% |
| Other operating charges | 640/8 | €3,299 | €3,932 | +€633 | +19.2% |
| Non-recurring operating charges | 66A | €895 | - | -€895 | |
| Gross operating margin | 9900 | €8,865 | €3,988 | -€4,877 | -55.0% |
| Operating profit (loss) | 9901 | €1,320 | -€2,985 | -€4,305 | |
| Financial charges | 65/66B | €155 | €273 | +€118 | +75.8% |
| Recurring financial charges | 65 | €155 | €273 | +€118 | +75.8% |
| Non-recurring financial charges | 66B | €155 | - | -€155 | |
| Profit (loss) for the period before taxes | 9903 | €1,165 | -€3,258 | -€4,423 | |
| Profit (loss) for the period | 9904 | €1,165 | -€3,258 | -€4,423 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,165 | -€3,258 | -€4,423 |
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 29 October 2026 via checked.be.