CAFE BARON: 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 BARON
Largest movements
- Cash +€271,326
up €271,326 (+81.2%), from €333,983 to €605,310
mainly Net result for the year (+€207,645) and Other debts (+€134,184)
- Tangible fixed assets -€15,684
down €15,684 (-19.3%), from €81,438 to €65,755
of which Furniture and vehicles: -€10,611
- Reserves +€161,957
up €161,957 (+71.9%), from €225,098 to €387,054
of which Distributable reserves: +€161,957
- Profit (loss) carried forward -€154,312
no longer reported in 2023 (was €154,312)
- Other debts +€134,184
up €134,184 (+462%), from €29,070 to €163,254
- Tax, wage and social debts +€129,315
up €129,315 (+85.1%), from €152,018 to €281,333
of which Taxes: +€134,619
- Trade debts -€34,491
down €34,491 (-30.5%), from €113,078 to €78,587
- Other operating charges -€66,375
down €66,375 (-93.3%), from €71,115 to €4,740
- Staff costs +€16,924
up €16,924 (+7.8%), from €217,243 to €234,167
- Gross operating margin +€14,133
up €14,133 (+2.5%), from €560,259 to €574,392
- Taxes +€9,108
up €9,108 (+10.7%), from €84,832 to €93,939
- Depreciation +€8,415
up €8,415 (+33.8%), from €24,924 to €33,339
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 | €680,873 | €942,507 | +€261,635 | +38.4% |
| Fixed assets | 21/28 | €87,288 | €80,185 | -€7,104 | -8.1% |
| Tangible fixed assets | 22/27 | €81,438 | €65,755 | -€15,684 | -19.3% |
| Land and buildings | 22 | €17,522 | €13,519 | -€4,003 | -22.8% |
| Plant, machinery and equipment | 23 | €5,558 | €11,145 | +€5,588 | +101% |
| Furniture and vehicles | 24 | €26,294 | €15,683 | -€10,611 | -40.4% |
| Other tangible fixed assets | 26 | €32,066 | €25,408 | -€6,658 | -20.8% |
| Financial fixed assets | 28 | €5,850 | €14,430 | +€8,580 | +147% |
| Current assets | 29/58 | €593,584 | €862,323 | +€268,739 | +45.3% |
| Amounts receivable after more than one year | 29 | €6,778 | - | -€6,778 | |
| Other amounts receivable | 291 | €6,778 | - | -€6,778 | |
| Amounts receivable within one year | 40/41 | €252,823 | €257,013 | +€4,191 | +1.7% |
| Trade receivables | 40 | €38,123 | €42,212 | +€4,088 | +10.7% |
| Other amounts receivable | 41 | €214,699 | €214,802 | +€103 | 0.0% |
| Cash at bank and in hand | 54/58 | €333,983 | €605,310 | +€271,326 | +81.2% |
| Total equity and liabilities | 10/49 | €680,873 | €942,507 | +€261,635 | +38.4% |
| Equity | 10/15 | €385,610 | €393,254 | +€7,645 | +2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €225,098 | €387,054 | +€161,957 | +71.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €223,238 | €385,194 | +€161,957 | +72.5% |
| Profit (loss) carried forward | 14 | €154,312 | - | -€154,312 | |
| Amounts payable | 17/49 | €295,263 | €549,253 | +€253,990 | +86.0% |
| Amounts payable within one year | 42/48 | €295,263 | €523,174 | +€227,911 | +77.2% |
| Current portion of amounts payable after more than one year | 42 | €1,097 | - | -€1,097 | |
| Trade debts | 44 | €113,078 | €78,587 | -€34,491 | -30.5% |
| Suppliers | 440/4 | €113,078 | €78,587 | -€34,491 | -30.5% |
| Taxes, remuneration and social security | 45 | €152,018 | €281,333 | +€129,315 | +85.1% |
| Taxes | 450/3 | €125,276 | €259,895 | +€134,619 | +107% |
| Remuneration and social security | 454/9 | €26,742 | €21,438 | -€5,304 | -19.8% |
| Other amounts payable | 47/48 | €29,070 | €163,254 | +€134,184 | +462% |
| Accrued charges and deferred income | 492/3 | - | €26,079 | +€26,079 | |
| Remuneration, social security and pensions | 62 | €217,243 | €234,167 | +€16,924 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,924 | €33,339 | +€8,415 | +33.8% |
| Other operating charges | 640/8 | €71,115 | €4,740 | -€66,375 | -93.3% |
| Gross operating margin | 9900 | €560,259 | €574,392 | +€14,133 | +2.5% |
| Operating profit (loss) | 9901 | €246,976 | €302,145 | +€55,169 | +22.3% |
| Financial income | 75/76B | €1 | €2 | +€0 | +43.2% |
| Recurring financial income | 75 | €1 | €2 | +€0 | +43.2% |
| Financial charges | 65/66B | €205 | €563 | +€358 | +175% |
| Recurring financial charges | 65 | €205 | €563 | +€358 | +175% |
| Profit (loss) for the period before taxes | 9903 | €246,772 | €301,584 | +€54,812 | +22.2% |
| Income taxes | 67/77 | €84,832 | €93,939 | +€9,108 | +10.7% |
| Profit (loss) for the period | 9904 | €161,941 | €207,645 | +€45,704 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €161,941 | €207,645 | +€45,704 | +28.2% |
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 14 October 2026 via checked.be.