Café Boté: 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.
Café Boté
Largest movements
- Cash +€5,012
up €5,012 (+47.5%), from €10,543 to €15,555
mainly Net result for the year (+€6,871) and Tax, wage and social debts (+€3,279)
- Financial fixed assets +€3,900
new in 2024: €3,900
- Tangible fixed assets +€560
up €560 (+35.2%), from €1,591 to €2,151
of which Furniture and vehicles: +€810
- Profit (loss) carried forward +€6,871
up €6,871 (+107.3%), from €6,403 to €13,274
- Tax, wage and social debts +€3,279
up €3,279 (+27.3%), from €12,012 to €15,291
of which Taxes: +€3,285
- Trade debts -€553
down €553 (-8.6%), from €6,416 to €5,863
- Gross operating margin +€17,810
up €17,810 (+104.2%), from €17,086 to €34,895
- Staff costs +€14,577
up €14,577 (+214.3%), from €6,802 to €21,379
- Financial charges +€2,031
up €2,031 (+1522.6%), from €133 to €2,164
- Depreciation +€584
up €584 (+120.9%), from €483 to €1,068
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 | €28,831 | €38,429 | +€9,597 | +33.3% |
| Fixed assets | 21/28 | €1,591 | €6,051 | +€4,460 | +280.4% |
| Tangible fixed assets | 22/27 | €1,591 | €2,151 | +€560 | +35.2% |
| Plant, machinery and equipment | 23 | €1,019 | €769 | -€250 | -24.5% |
| Furniture and vehicles | 24 | €572 | €1,382 | +€810 | +141.6% |
| Financial fixed assets | 28 | - | €3,900 | +€3,900 | |
| Current assets | 29/58 | €27,240 | €32,377 | +€5,137 | +18.9% |
| Stocks and contracts in progress | 3 | €2,031 | €2,231 | +€200 | +9.8% |
| Stocks | 30/36 | €2,031 | €2,231 | +€200 | +9.8% |
| Amounts receivable within one year | 40/41 | €14,667 | €14,591 | -€75 | -0.5% |
| Trade receivables | 40 | €1,533 | €0 | -€1,533 | -100.0% |
| Other amounts receivable | 41 | €13,134 | €14,591 | +€1,457 | +11.1% |
| Cash at bank and in hand | 54/58 | €10,543 | €15,555 | +€5,012 | +47.5% |
| Total equity and liabilities | 10/49 | €28,831 | €38,429 | +€9,597 | +33.3% |
| Equity | 10/15 | €10,403 | €17,274 | +€6,871 | +66.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,403 | €13,274 | +€6,871 | +107.3% |
| Amounts payable | 17/49 | €18,428 | €21,154 | +€2,726 | +14.8% |
| Amounts payable within one year | 42/48 | €18,428 | €21,154 | +€2,726 | +14.8% |
| Trade debts | 44 | €6,416 | €5,863 | -€553 | -8.6% |
| Suppliers | 440/4 | €6,416 | €5,863 | -€553 | -8.6% |
| Taxes, remuneration and social security | 45 | €12,012 | €15,291 | +€3,279 | +27.3% |
| Taxes | 450/3 | €9,770 | €13,054 | +€3,285 | +33.6% |
| Remuneration and social security | 454/9 | €2,242 | €2,236 | -€6 | -0.3% |
| Remuneration, social security and pensions | 62 | €6,802 | €21,379 | +€14,577 | +214.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €483 | €1,068 | +€584 | +120.9% |
| Other operating charges | 640/8 | €694 | €512 | -€182 | -26.3% |
| Gross operating margin | 9900 | €17,086 | €34,895 | +€17,810 | +104.2% |
| Operating profit (loss) | 9901 | €9,106 | €11,937 | +€2,830 | +31.1% |
| Financial income | 75/76B | €3 | €0 | -€3 | -98.2% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -98.2% |
| Financial charges | 65/66B | €133 | €2,164 | +€2,031 | +1522.6% |
| Recurring financial charges | 65 | €133 | €2,164 | +€2,031 | +1522.6% |
| Profit (loss) for the period before taxes | 9903 | €8,976 | €9,773 | +€796 | +8.9% |
| Income taxes | 67/77 | €2,573 | €2,901 | +€328 | +12.7% |
| Profit (loss) for the period | 9904 | €6,403 | €6,871 | +€469 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,403 | €6,871 | +€469 | +7.3% |
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 30 September 2026 via checked.be.