CAFE DU PEINTRE: 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 DU PEINTRE
Largest movements
- Cash +€10,406
up €10,406 (+90.7%), from €11,475 to €21,880
mainly Depreciation (+€5,866) and Trade debts (+€4,325)
- Tangible fixed assets -€5,866
down €5,866 (-11.6%), from €50,542 to €44,676
of which Other tangible fixed assets: -€5,230
- Trade debts +€4,325
up €4,325 (+75.4%), from €5,732 to €10,056
- Profit (loss) carried forward +€2,258
up €2,258, from -€446 to €1,812
- Tax, wage and social debts +€1,405
up €1,405 (+61.2%), from €2,296 to €3,701
of which Remuneration and social security: +€2,123
- Investment grants -€1,111
down €1,111 (-12.5%), from €8,889 to €7,778
- Gross operating margin +€20,613
up €20,613 (+180%), from €11,439 to €32,053
- Staff costs +€17,422
up €17,422 (+377%), from €4,621 to €22,043
- Other operating charges +€523
up €523 (+26.8%), from €1,950 to €2,474
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 | €65,442 | €71,002 | +€5,560 | +8.5% |
| Fixed assets | 21/28 | €52,942 | €47,076 | -€5,866 | -11.1% |
| Tangible fixed assets | 22/27 | €50,542 | €44,676 | -€5,866 | -11.6% |
| Furniture and vehicles | 24 | €2,641 | €2,004 | -€637 | -24.1% |
| Other tangible fixed assets | 26 | €47,902 | €42,672 | -€5,230 | -10.9% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €12,500 | €23,926 | +€11,426 | +91.4% |
| Amounts receivable within one year | 40/41 | €1,025 | €1,679 | +€654 | +63.8% |
| Trade receivables | 40 | €111 | €352 | +€241 | +218% |
| Other amounts receivable | 41 | €914 | €1,327 | +€413 | +45.2% |
| Cash at bank and in hand | 54/58 | €11,475 | €21,880 | +€10,406 | +90.7% |
| Deferred charges and accrued income | 490/1 | - | €367 | +€367 | |
| Total equity and liabilities | 10/49 | €65,442 | €71,002 | +€5,560 | +8.5% |
| Equity | 10/15 | €18,443 | €19,590 | +€1,147 | +6.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€446 | €1,812 | +€2,258 | |
| Investment grants | 15 | €8,889 | €7,778 | -€1,111 | -12.5% |
| Amounts payable | 17/49 | €46,999 | €51,412 | +€4,414 | +9.4% |
| Amounts payable after more than one year | 17 | €2,000 | €1,400 | -€600 | -30.0% |
| Financial debts | 170/4 | €2,000 | €1,400 | -€600 | -30.0% |
| Amounts payable within one year | 42/48 | €44,828 | €50,012 | +€5,184 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €500 | €600 | +€100 | +20.0% |
| Trade debts | 44 | €5,732 | €10,056 | +€4,325 | +75.4% |
| Suppliers | 440/4 | €5,732 | €10,056 | +€4,325 | +75.4% |
| Taxes, remuneration and social security | 45 | €2,296 | €3,701 | +€1,405 | +61.2% |
| Taxes | 450/3 | €1,594 | €876 | -€719 | -45.1% |
| Remuneration and social security | 454/9 | €702 | €2,825 | +€2,123 | +302% |
| Other amounts payable | 47/48 | €36,300 | €35,655 | -€645 | -1.8% |
| Accrued charges and deferred income | 492/3 | €171 | - | -€171 | |
| Remuneration, social security and pensions | 62 | €4,621 | €22,043 | +€17,422 | +377% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,137 | €5,866 | -€271 | -4.4% |
| Other operating charges | 640/8 | €1,950 | €2,474 | +€523 | +26.8% |
| Gross operating margin | 9900 | €11,439 | €32,053 | +€20,613 | +180% |
| Operating profit (loss) | 9901 | -€1,269 | €1,670 | +€2,939 | |
| Financial income | 75/76B | €1,111 | €1,117 | +€6 | +0.5% |
| Recurring financial income | 75 | €1,111 | €1,117 | +€6 | +0.5% |
| Financial charges | 65/66B | €288 | €529 | +€241 | +83.4% |
| Recurring financial charges | 65 | €288 | €529 | +€241 | +83.4% |
| Profit (loss) for the period before taxes | 9903 | -€446 | €2,258 | +€2,704 | |
| Profit (loss) for the period | 9904 | -€446 | €2,258 | +€2,704 | |
| Profit (loss) for the period to be appropriated | 9905 | -€446 | €2,258 | +€2,704 |
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 23 October 2026 via checked.be.