Caprice: 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.
What changed
Caprice
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€20,778
2023 · €10,606+€10,172
Equity
€25,388
2023 · €4,610+€20,778
Cash
€3,009
2023 · €3,142-€133
Balance sheet total
€179,381
2023 · €131,155+€48,225
Largest movements
Assets
- Receivables within one year +€48,358
up €48,358 (+38.3%), from €126,414 to €174,772
of which Trade receivables: +€33,430
Equity and liabilities
- Other debts +€36,983
up €36,983 (+59.3%), from €62,349 to €99,332
- Profit (loss) carried forward +€20,778
up €20,778, from -€13,990 to €6,788
- Trade debts -€12,739
down €12,739 (-21.3%), from €59,797 to €47,058
of which Suppliers: -€12,739
- Tax, wage and social debts +€3,203
up €3,203 (+72.8%), from €4,399 to €7,602
of which Taxes: +€3,046
Income statement
- Gross operating margin +€8,748
up €8,748 (+38.6%), from €22,679 to €31,427
- Other operating charges -€7,265
down €7,265 (-90.0%), from €8,076 to €811
- Financial charges +€5,076
up €5,076 (+140.9%), from €3,603 to €8,680
- Taxes +€1,158
new in 2024: €1,158
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.
Result 2023
€10,606
Gross operating margin
+€8,748
Staff costs
+€264
Depreciation
+€129
Other operating charges
+€7,265
Financial charges
-€5,076
Taxes
-€1,158
Result 2024
€20,778
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.
From operations
-€133
Investment
€0
Financing
€0
Cash 2023
€3,142
From operations (derived)
-€133
Net result for the year
+€20,778
Receivables within one year
-€48,358
Trade debts
-€12,739
Tax, wage and social debts
+€3,203
Other debts
+€36,983
Cash 2024
€3,009
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,155 | €179,381 | +€48,225 | +36.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,600 | €1,600 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €129,555 | €177,781 | +€48,225 | +37.2% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €126,414 | €174,772 | +€48,358 | +38.3% |
| Trade receivables | 40 | €125,120 | €158,551 | +€33,430 | +26.7% |
| Other amounts receivable | 41 | €1,293 | €16,221 | +€14,928 | +1154.4% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €3,142 | €3,009 | -€133 | -4.2% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €131,155 | €179,381 | +€48,225 | +36.8% |
| Equity | 10/15 | €4,610 | €25,388 | +€20,778 | +450.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €0 | €0 | = | |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Own shares acquired | 1312 | €0 | €0 | = | |
| Financial assistance | 1313 | €0 | €0 | = | |
| Other | 1319 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €0 | €0 | = | |
| Profit (loss) carried forward | 14 | -€13,990 | €6,788 | +€20,778 | |
| Investment grants | 15 | €0 | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Provisions for liabilities and charges | 160/5 | €0 | €0 | = | |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €0 | €0 | = | |
| Environmental obligations | 163 | €0 | €0 | = | |
| Other liabilities and charges | 164/5 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €126,546 | €153,992 | +€27,447 | +21.7% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Trade debts | 175 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €126,546 | €153,992 | +€27,447 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €59,797 | €47,058 | -€12,739 | -21.3% |
| Suppliers | 440/4 | €59,797 | €47,058 | -€12,739 | -21.3% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €4,399 | €7,602 | +€3,203 | +72.8% |
| Taxes | 450/3 | €1,943 | €4,989 | +€3,046 | +156.8% |
| Remuneration and social security | 454/9 | €2,456 | €2,613 | +€157 | +6.4% |
| Other amounts payable | 47/48 | €62,349 | €99,332 | +€36,983 | +59.3% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €264 | - | -€264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129 | - | -€129 | |
| Other operating charges | 640/8 | €8,076 | €811 | -€7,265 | -90.0% |
| Gross operating margin | 9900 | €22,679 | €31,427 | +€8,748 | +38.6% |
| Operating profit (loss) | 9901 | €14,210 | €30,616 | +€16,407 | +115.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,603 | €8,680 | +€5,076 | +140.9% |
| Recurring financial charges | 65 | €3,603 | €8,680 | +€5,076 | +140.9% |
| Profit (loss) for the period before taxes | 9903 | €10,606 | €21,936 | +€11,330 | +106.8% |
| Income taxes | 67/77 | - | €1,158 | +€1,158 | |
| Profit (loss) for the period | 9904 | €10,606 | €20,778 | +€10,172 | +95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,606 | €20,778 | +€10,172 | +95.9% |
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 28 September 2026 via checked.be.