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CECO: 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

CECO

BE 0793.919.363
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€50,213
2023 · €38,804+€11,409
Equity
€94,017
2023 · €43,804+€50,213
Cash
€136,188
2023 · €45,866+€90,322
Balance sheet total
€202,581
2023 · €108,856+€93,725

Largest movements

2023 to 2024
Assets
  • Cash +€90,322

    up €90,322 (+196.9%), from €45,866 to €136,188

    mainly Net result for the year (+€50,213) and Tax, wage and social debts (+€28,187)

  • Tangible fixed assets +€11,760

    up €11,760 (+46.7%), from €25,202 to €36,961

    of which Leasing and similar rights: +€13,297

  • Receivables within one year -€10,843

    down €10,843 (-31.5%), from €34,464 to €23,621

    of which Trade receivables: -€23,040

  • Stocks and contracts +€2,486

    up €2,486 (+165.2%), from €1,505 to €3,991

Equity and liabilities
  • Profit (loss) carried forward +€50,213

    up €50,213 (+129.4%), from €38,804 to €89,017

  • Tax, wage and social debts +€28,187

    up €28,187 (+137.7%), from €20,463 to €48,650

    of which Remuneration and social security: +€14,649

  • Debts after one year +€10,486

    new in 2024: €10,486

  • Current portion of long-term debt +€3,123

    new in 2024: €3,123

Income statement
  • Turnover +€235,280

    up €235,280 (+61.9%), from €380,404 to €615,684

  • Purchases and services +€183,694

    up €183,694 (+64.9%), from €282,857 to €466,551

  • Gross operating margin +€59,190

    up €59,190 (+60.2%), from €98,308 to €157,498

  • Staff costs +€32,613

    up €32,613 (+70.8%), from €46,074 to €78,687

From the 2023 result to the 2024 result

effect on the 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 €38,804
Gross operating margin +€59,190
Staff costs -€32,613
Depreciation -€6,110
Other operating charges -€2,438
Financial income +€403
Financial charges -€3,327
Taxes -€3,697
Result 2024 €50,213

Cash bridge derived

cash 2023 to 2024

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 +€97,597
Investment -€20,884
Financing +€13,609
Cash 2023 €45,866
Net result for the year +€50,213
Depreciation +€9,124
Stocks and contracts -€2,486
Receivables within one year +€10,843
Trade debts +€1,757
Tax, wage and social debts +€28,187
Other debts -€42
Investment in fixed assets (net) -€20,884
Debts after one year +€10,486
Current portion of long-term debt +€3,123
Cash 2024 €136,188
Every line side by side 45 lines
Line Code 2023 2024 Change %
Total assets 20/58 €108,856 €202,581 +€93,725 +86.1%
Fixed assets 21/28 €27,022 €38,781 +€11,760 +43.5%
Tangible fixed assets 22/27 €25,202 €36,961 +€11,760 +46.7%
Plant, machinery and equipment 23 €15,818 €14,390 -€1,428 -9.0%
Furniture and vehicles 24 €7,746 €8,023 +€278 +3.6%
Leasing and similar rights 25 - €13,297 +€13,297
Other tangible fixed assets 26 €1,638 €1,251 -€387 -23.6%
Financial fixed assets 28 €1,820 €1,820 = 0.0%
Current assets 29/58 €81,835 €163,800 +€81,965 +100.2%
Stocks and contracts in progress 3 €1,505 €3,991 +€2,486 +165.2%
Stocks 30/36 €1,505 €3,991 +€2,486 +165.2%
Amounts receivable within one year 40/41 €34,464 €23,621 -€10,843 -31.5%
Trade receivables 40 €29,090 €6,050 -€23,040 -79.2%
Other amounts receivable 41 €5,373 €17,571 +€12,197 +227.0%
Cash at bank and in hand 54/58 €45,866 €136,188 +€90,322 +196.9%
Total equity and liabilities 10/49 €108,856 €202,581 +€93,725 +86.1%
Equity 10/15 €43,804 €94,017 +€50,213 +114.6%
Contributions 10/11 €5,000 €5,000 = 0.0%
Profit (loss) carried forward 14 €38,804 €89,017 +€50,213 +129.4%
Amounts payable 17/49 €65,052 €108,564 +€43,512 +66.9%
Amounts payable after more than one year 17 - €10,486 +€10,486
Financial debts 170/4 - €10,486 +€10,486
Amounts payable within one year 42/48 €65,052 €98,078 +€33,026 +50.8%
Current portion of amounts payable after more than one year 42 - €3,123 +€3,123
Trade debts 44 €44,548 €46,305 +€1,757 +3.9%
Suppliers 440/4 €44,548 €46,305 +€1,757 +3.9%
Taxes, remuneration and social security 45 €20,463 €48,650 +€28,187 +137.7%
Taxes 450/3 €9,840 €23,378 +€13,538 +137.6%
Remuneration and social security 454/9 €10,622 €25,272 +€14,649 +137.9%
Other amounts payable 47/48 €42 - -€42
Turnover 70 €380,404 €615,684 +€235,280 +61.9%
Goods, raw materials, services and sundry goods 60/61 €282,857 €466,551 +€183,694 +64.9%
Remuneration, social security and pensions 62 €46,074 €78,687 +€32,613 +70.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,014 €9,124 +€6,110 +202.7%
Other operating charges 640/8 €410 €2,847 +€2,438 +595.3%
Gross operating margin 9900 €98,308 €157,498 +€59,190 +60.2%
Operating profit (loss) 9901 €48,809 €66,840 +€18,030 +36.9%
Financial income 75/76B €0 €403 +€403 +103238.5%
Recurring financial income 75 €0 €403 +€403 +103238.5%
Financial charges 65/66B €165 €3,492 +€3,327 +2012.8%
Recurring financial charges 65 €165 €3,492 +€3,327 +2012.8%
Profit (loss) for the period before taxes 9903 €48,645 €63,751 +€15,106 +31.1%
Income taxes 67/77 €9,840 €13,538 +€3,697 +37.6%
Profit (loss) for the period 9904 €38,804 €50,213 +€11,409 +29.4%
Profit (loss) for the period to be appropriated 9905 €38,804 €50,213 +€11,409 +29.4%

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 29 September 2026 via checked.be.