CHEF Á TABLE: 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.
CHEF Á TABLE
Largest movements
- Financial fixed assets -€25,000
no longer reported in 2024 (was €25,000)
- Receivables within one year -€19,806
down €19,806 (-20.4%), from €97,125 to €77,319
of which Other amounts receivable: -€31,403
- Tangible fixed assets -€8,512
down €8,512 (-10.8%), from €78,812 to €70,299
of which Leasing and similar rights: -€7,347
- Cash +€2,258
up €2,258 (+33.0%), from €6,835 to €9,093
mainly Trade debts (+€27,758) and Receivables within one year (+€19,806)
- Tax, wage and social debts -€46,066
down €46,066 (-87.8%), from €52,484 to €6,418
of which Taxes: -€35,671
- Trade debts +€27,758
new in 2024: €27,758
- Debts after one year -€20,061
down €20,061 (-35.6%), from €56,386 to €36,325
- Profit (loss) carried forward -€13,070
down €13,070, from €5,073 to -€7,997
- Other debts +€5,713
up €5,713 (+10.1%), from €56,434 to €62,147
- Gross operating margin -€20,133
down €20,133 (-77.0%), from €26,132 to €5,999
- Financial income +€20,001
up €20,001 (+66669900.0%), from €0 to €20,001
- Other operating charges +€17,936
up €17,936 (+219261.7%), from €8 to €17,944
- Staff costs -€4,862
down €4,862 (-79.2%), from €6,142 to €1,280
- Depreciation +€4,079
up €4,079 (+30.6%), from €13,319 to €17,399
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,772 | €156,711 | -€51,061 | -24.6% |
| Fixed assets | 21/28 | €103,812 | €70,299 | -€33,512 | -32.3% |
| Tangible fixed assets | 22/27 | €78,812 | €70,299 | -€8,512 | -10.8% |
| Plant, machinery and equipment | 23 | €2,181 | €4,729 | +€2,548 | +116.8% |
| Furniture and vehicles | 24 | €540 | €1,566 | +€1,026 | +190.0% |
| Leasing and similar rights | 25 | €11,021 | €3,674 | -€7,347 | -66.7% |
| Other tangible fixed assets | 26 | €65,070 | €60,330 | -€4,739 | -7.3% |
| Financial fixed assets | 28 | €25,000 | - | -€25,000 | |
| Current assets | 29/58 | €103,960 | €86,412 | -€17,548 | -16.9% |
| Amounts receivable within one year | 40/41 | €97,125 | €77,319 | -€19,806 | -20.4% |
| Trade receivables | 40 | €60,992 | €72,589 | +€11,597 | +19.0% |
| Other amounts receivable | 41 | €36,133 | €4,730 | -€31,403 | -86.9% |
| Cash at bank and in hand | 54/58 | €6,835 | €9,093 | +€2,258 | +33.0% |
| Total equity and liabilities | 10/49 | €207,772 | €156,711 | -€51,061 | -24.6% |
| Equity | 10/15 | €17,073 | €4,003 | -€13,070 | -76.6% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,073 | -€7,997 | -€13,070 | |
| Amounts payable | 17/49 | €190,699 | €152,709 | -€37,991 | -19.9% |
| Amounts payable after more than one year | 17 | €56,386 | €36,325 | -€20,061 | -35.6% |
| Financial debts | 170/4 | €56,386 | €36,325 | -€20,061 | -35.6% |
| Amounts payable within one year | 42/48 | €134,313 | €116,383 | -€17,930 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €25,396 | €20,061 | -€5,335 | -21.0% |
| Trade debts | 44 | - | €27,758 | +€27,758 | |
| Suppliers | 440/4 | - | €27,758 | +€27,758 | |
| Taxes, remuneration and social security | 45 | €52,484 | €6,418 | -€46,066 | -87.8% |
| Taxes | 450/3 | €42,089 | €6,418 | -€35,671 | -84.8% |
| Remuneration and social security | 454/9 | €10,395 | - | -€10,395 | |
| Other amounts payable | 47/48 | €56,434 | €62,147 | +€5,713 | +10.1% |
| Remuneration, social security and pensions | 62 | €6,142 | €1,280 | -€4,862 | -79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,319 | €17,399 | +€4,079 | +30.6% |
| Other operating charges | 640/8 | €8 | €17,944 | +€17,936 | +219261.7% |
| Gross operating margin | 9900 | €26,132 | €5,999 | -€20,133 | -77.0% |
| Operating profit (loss) | 9901 | €6,663 | -€30,624 | -€37,286 | |
| Financial income | 75/76B | €0 | €20,001 | +€20,001 | +66669900.0% |
| Recurring financial income | 75 | €0 | €20,001 | +€20,001 | +66669900.0% |
| Financial charges | 65/66B | €3,357 | €2,447 | -€910 | -27.1% |
| Recurring financial charges | 65 | €3,357 | €2,447 | -€910 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €3,306 | -€13,070 | -€16,376 | |
| Income taxes | 67/77 | €1,078 | - | -€1,078 | |
| Profit (loss) for the period | 9904 | €2,228 | -€13,070 | -€15,298 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,228 | -€13,070 | -€15,298 |
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 6 October 2026 via checked.be.