CAFE LE NELSON: 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 LE NELSON
Largest movements
- Stocks and contracts -€4,850
no longer reported in 2024 (was €4,850)
- Cash -€4,322
down €4,322 (-73.9%), from €5,847 to €1,524
mainly Other debts (-€6,203) and Tax, wage and social debts (-€4,560)
- Receivables within one year -€2,680
no longer reported in 2024 (was €2,680)
- Deferred charges and accrued income -€256
no longer reported in 2024 (was €256)
- Other debts -€6,203
down €6,203 (-15.4%), from €40,216 to €34,013
- Tax, wage and social debts -€4,560
no longer reported in 2024 (was €4,560)
of which Taxes: -€3,869
- Trade debts -€3,288
no longer reported in 2024 (was €3,288)
- Profit (loss) carried forward +€1,900
up €1,900 (+3.6%), from -€52,945 to -€51,045
- Staff costs -€9,243
no longer reported in 2024 (was €9,243)
- Gross operating margin +€4,986
up €4,986, from -€83 to €4,903
- Financial charges -€4,764
down €4,764 (-98.3%), from €4,848 to €84
- Write-downs +€3,646
new in 2024: €3,646
- Other operating charges -€2,484
no longer reported in 2024 (was €2,484)
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 | €15,578 | €3,428 | -€12,151 | -78.0% |
| Fixed assets | 21/28 | €1,946 | €1,903 | -€43 | -2.2% |
| Tangible fixed assets | 22/27 | €385 | €342 | -€43 | -11.1% |
| Plant, machinery and equipment | 23 | €385 | €342 | -€43 | -11.1% |
| Financial fixed assets | 28 | €1,561 | €1,561 | = | 0.0% |
| Current assets | 29/58 | €13,632 | €1,524 | -€12,108 | -88.8% |
| Stocks and contracts in progress | 3 | €4,850 | - | -€4,850 | |
| Stocks | 30/36 | €4,850 | - | -€4,850 | |
| Amounts receivable within one year | 40/41 | €2,680 | - | -€2,680 | |
| Other amounts receivable | 41 | €2,680 | - | -€2,680 | |
| Cash at bank and in hand | 54/58 | €5,847 | €1,524 | -€4,322 | -73.9% |
| Deferred charges and accrued income | 490/1 | €256 | - | -€256 | |
| Total equity and liabilities | 10/49 | €15,578 | €3,428 | -€12,151 | -78.0% |
| Equity | 10/15 | -€32,485 | -€30,585 | +€1,900 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€52,945 | -€51,045 | +€1,900 | +3.6% |
| Amounts payable | 17/49 | €48,063 | €34,013 | -€14,050 | -29.2% |
| Amounts payable within one year | 42/48 | €48,063 | €34,013 | -€14,050 | -29.2% |
| Trade debts | 44 | €3,288 | - | -€3,288 | |
| Suppliers | 440/4 | €3,288 | - | -€3,288 | |
| Taxes, remuneration and social security | 45 | €4,560 | - | -€4,560 | |
| Taxes | 450/3 | €3,869 | - | -€3,869 | |
| Remuneration and social security | 454/9 | €691 | - | -€691 | |
| Other amounts payable | 47/48 | €40,216 | €34,013 | -€6,203 | -15.4% |
| Non-recurring operating income | 76A | €2,952 | €21,600 | +€18,648 | +632% |
| Remuneration, social security and pensions | 62 | €9,243 | - | -€9,243 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43 | €43 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,646 | +€3,646 | |
| Other operating charges | 640/8 | €2,484 | - | -€2,484 | |
| Gross operating margin | 9900 | -€83 | €4,903 | +€4,986 | |
| Operating profit (loss) | 9901 | -€11,852 | €1,214 | +€13,066 | |
| Financial charges | 65/66B | €4,848 | €84 | -€4,764 | -98.3% |
| Recurring financial charges | 65 | €4,848 | €84 | -€4,764 | -98.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,700 | €1,129 | +€17,830 | |
| Income taxes | 67/77 | €74 | -€770 | -€844 | |
| Profit (loss) for the period | 9904 | -€16,774 | €1,900 | +€18,674 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,774 | €1,900 | +€18,674 |
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 19 October 2026 via checked.be.