CAFE BARAN: 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.
CAFE BARAN
Largest movements
- Cash +€4,748
up €4,748 (+96.8%), from €4,905 to €9,653
mainly Other debts (+€7,115) and Net result for the year (+€5,427)
- Other debts +€7,115
up €7,115 (+45.6%), from €15,598 to €22,713
- Trade debts -€5,756
down €5,756 (-79.1%), from €7,276 to €1,520
- Profit (loss) carried forward +€5,427
up €5,427 (+19.6%), from -€27,673 to -€22,246
- Tax, wage and social debts -€2,048
down €2,048 (-30.5%), from €6,714 to €4,666
of which Remuneration and social security: -€2,173
- Staff costs -€36,050
down €36,050 (-99.7%), from €36,143 to €93
- Gross operating margin -€3,343
down €3,343 (-28.8%), from €11,609 to €8,266
- Other operating charges -€1,744
down €1,744 (-59.2%), from €2,944 to €1,201
- Taxes +€1,357
new in 2024: €1,357
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.
Derived cash bridge
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 | €4,915 | €9,653 | +€4,738 | +96.4% |
| Current assets | 29/58 | €4,915 | €9,653 | +€4,738 | +96.4% |
| Cash at bank and in hand | 54/58 | €4,905 | €9,653 | +€4,748 | +96.8% |
| Deferred charges and accrued income | 490/1 | €10 | - | -€10 | |
| Total equity and liabilities | 10/49 | €4,915 | €9,653 | +€4,738 | +96.4% |
| Equity | 10/15 | -€24,673 | -€19,246 | +€5,427 | +22.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,673 | -€22,246 | +€5,427 | +19.6% |
| Amounts payable | 17/49 | €29,587 | €28,898 | -€689 | -2.3% |
| Amounts payable within one year | 42/48 | €29,587 | €28,898 | -€689 | -2.3% |
| Trade debts | 44 | €7,276 | €1,520 | -€5,756 | -79.1% |
| Suppliers | 440/4 | €7,276 | €1,520 | -€5,756 | -79.1% |
| Taxes, remuneration and social security | 45 | €6,714 | €4,666 | -€2,048 | -30.5% |
| Taxes | 450/3 | €3,034 | €3,159 | +€125 | +4.1% |
| Remuneration and social security | 454/9 | €3,680 | €1,507 | -€2,173 | -59.0% |
| Other amounts payable | 47/48 | €15,598 | €22,713 | +€7,115 | +45.6% |
| Remuneration, social security and pensions | 62 | €36,143 | €93 | -€36,050 | -99.7% |
| Other operating charges | 640/8 | €2,944 | €1,201 | -€1,744 | -59.2% |
| Gross operating margin | 9900 | €11,609 | €8,266 | -€3,343 | -28.8% |
| Operating profit (loss) | 9901 | -€27,478 | €6,972 | +€34,451 | |
| Financial charges | 65/66B | €194 | €189 | -€5 | -2.8% |
| Recurring financial charges | 65 | €194 | €189 | -€5 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,673 | €6,784 | +€34,456 | |
| Income taxes | 67/77 | - | €1,357 | +€1,357 | |
| Profit (loss) for the period | 9904 | -€27,673 | €5,427 | +€33,100 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,673 | €5,427 | +€33,100 |
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 28 October 2026 via checked.be.