CAFO.EU: 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.
CAFO.EU
Largest movements
- Tangible fixed assets +€38,182
up €38,182 (+332%), from €11,516 to €49,698
of which Plant, machinery and equipment: +€43,939
- Receivables within one year -€15,197
down €15,197 (-53.0%), from €28,686 to €13,489
of which Other amounts receivable: -€16,635
- Intangible fixed assets -€2,500
down €2,500 (-76.9%), from €3,250 to €750
- Profit (loss) carried forward -€55,039
down €55,039, from €15,088 to -€39,951
- Tax, wage and social debts +€23,517
up €23,517 (+124%), from €18,993 to €42,510
of which Remuneration and social security: +€19,117
- Debts after one year +€22,092
up €22,092 (+311%), from €7,094 to €29,186
- Trade debts +€12,544
up €12,544 (+61.2%), from €20,508 to €33,052
- Other debts +€11,382
new in 2024: €11,382
- Purchases and services +€242,682
new in 2024: €242,682
- Staff costs +€44,295
up €44,295 (+34.8%), from €127,174 to €171,469
- Gross operating margin -€31,793
down €31,793 (-19.9%), from €160,038 to €128,245
- Taxes -€5,521
down €5,521, from €5,000 to -€521
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 | €74,413 | €96,080 | +€21,667 | +29.1% |
| Fixed assets | 21/28 | €14,766 | €50,448 | +€35,682 | +242% |
| Intangible fixed assets | 21 | €3,250 | €750 | -€2,500 | -76.9% |
| Tangible fixed assets | 22/27 | €11,516 | €49,698 | +€38,182 | +332% |
| Plant, machinery and equipment | 23 | - | €43,939 | +€43,939 | |
| Furniture and vehicles | 24 | €11,516 | €5,759 | -€5,757 | -50.0% |
| Current assets | 29/58 | €59,647 | €45,632 | -€14,016 | -23.5% |
| Stocks and contracts in progress | 3 | €30,829 | €30,829 | = | 0.0% |
| Stocks | 30/36 | €30,829 | €30,829 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,686 | €13,489 | -€15,197 | -53.0% |
| Trade receivables | 40 | - | €1,438 | +€1,438 | |
| Other amounts receivable | 41 | €28,686 | €12,052 | -€16,635 | -58.0% |
| Cash at bank and in hand | 54/58 | €132 | €828 | +€696 | +527% |
| Deferred charges and accrued income | 490/1 | - | €486 | +€486 | |
| Total equity and liabilities | 10/49 | €74,413 | €96,080 | +€21,667 | +29.1% |
| Equity | 10/15 | €22,588 | -€32,451 | -€55,039 | |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,088 | -€39,951 | -€55,039 | |
| Amounts payable | 17/49 | €51,826 | €128,531 | +€76,706 | +148% |
| Amounts payable after more than one year | 17 | €7,094 | €29,186 | +€22,092 | +311% |
| Financial debts | 170/4 | €7,094 | €29,186 | +€22,092 | +311% |
| Amounts payable within one year | 42/48 | €44,731 | €99,345 | +€54,614 | +122% |
| Current portion of amounts payable after more than one year | 42 | €5,230 | €12,401 | +€7,172 | +137% |
| Trade debts | 44 | €20,508 | €33,052 | +€12,544 | +61.2% |
| Suppliers | 440/4 | €20,508 | €33,052 | +€12,544 | +61.2% |
| Taxes, remuneration and social security | 45 | €18,993 | €42,510 | +€23,517 | +124% |
| Taxes | 450/3 | €12,428 | €16,828 | +€4,401 | +35.4% |
| Remuneration and social security | 454/9 | €6,565 | €25,682 | +€19,117 | +291% |
| Other amounts payable | 47/48 | - | €11,382 | +€11,382 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €242,682 | +€242,682 | |
| Remuneration, social security and pensions | 62 | €127,174 | €171,469 | +€44,295 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,257 | €9,772 | +€1,515 | +18.3% |
| Other operating charges | 640/8 | €1,172 | €1,069 | -€103 | -8.8% |
| Gross operating margin | 9900 | €160,038 | €128,245 | -€31,793 | -19.9% |
| Operating profit (loss) | 9901 | €23,435 | -€54,065 | -€77,500 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +2,100% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2,100% |
| Financial charges | 65/66B | €1,702 | €1,495 | -€207 | -12.2% |
| Recurring financial charges | 65 | €1,702 | €1,495 | -€207 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €21,733 | -€55,560 | -€77,292 | |
| Income taxes | 67/77 | €5,000 | -€521 | -€5,521 | |
| Profit (loss) for the period | 9904 | €16,733 | -€55,039 | -€71,772 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,733 | -€55,039 | -€71,772 |
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 13 October 2026 via checked.be.