CHEF WAYNE: 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 WAYNE
Largest movements
- Cash +€7,639
up €7,639 (+146.7%), from €5,206 to €12,845
mainly Other debts (+€22,559) and Trade debts (+€2,303)
- Receivables within one year +€1,849
new in 2024: €1,849
- Tangible fixed assets -€481
down €481 (-14.0%), from €3,434 to €2,954
- Formation expenses -€419
down €419 (-57.1%), from €734 to €315
- Other debts +€22,559
up €22,559 (+28.1%), from €80,349 to €102,909
- Profit (loss) carried forward -€18,331
down €18,331 (-27.1%), from -€67,529 to -€85,860
- Trade debts +€2,303
up €2,303 (+60.5%), from €3,806 to €6,109
- Tax, wage and social debts +€2,058
up €2,058 (+77.7%), from €2,648 to €4,705
of which Taxes: +€1,702
- Gross operating margin +€52,822
up €52,822, from -€51,646 to €1,176
- Financial charges +€4,189
up €4,189 (+4149.2%), from €101 to €4,290
- Staff costs -€1,405
down €1,405 (-9.6%), from €14,645 to €13,240
- Other operating charges +€655
up €655 (+155.4%), from €422 to €1,077
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 | €25,274 | €33,863 | +€8,589 | +34.0% |
| Formation expenses | 20 | €734 | €315 | -€419 | -57.1% |
| Fixed assets | 21/28 | €19,334 | €18,854 | -€481 | -2.5% |
| Tangible fixed assets | 22/27 | €3,434 | €2,954 | -€481 | -14.0% |
| Plant, machinery and equipment | 23 | €3,434 | €2,954 | -€481 | -14.0% |
| Financial fixed assets | 28 | €15,900 | €15,900 | = | 0.0% |
| Current assets | 29/58 | €5,206 | €14,694 | +€9,488 | +182.3% |
| Amounts receivable within one year | 40/41 | - | €1,849 | +€1,849 | |
| Other amounts receivable | 41 | - | €1,849 | +€1,849 | |
| Cash at bank and in hand | 54/58 | €5,206 | €12,845 | +€7,639 | +146.7% |
| Total equity and liabilities | 10/49 | €25,274 | €33,863 | +€8,589 | +34.0% |
| Equity | 10/15 | -€61,529 | -€79,860 | -€18,331 | -29.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Outside capital | 11 | €6,000 | €6,000 | = | 0.0% |
| Share premium | 1100/10 | €6,000 | - | -€6,000 | |
| Other | 1109/19 | - | €6,000 | +€6,000 | |
| Profit (loss) carried forward | 14 | -€67,529 | -€85,860 | -€18,331 | -27.1% |
| Amounts payable | 17/49 | €86,803 | €113,723 | +€26,920 | +31.0% |
| Amounts payable within one year | 42/48 | €86,803 | €113,723 | +€26,920 | +31.0% |
| Trade debts | 44 | €3,806 | €6,109 | +€2,303 | +60.5% |
| Suppliers | 440/4 | €3,806 | €6,109 | +€2,303 | +60.5% |
| Taxes, remuneration and social security | 45 | €2,648 | €4,705 | +€2,058 | +77.7% |
| Taxes | 450/3 | €67 | €1,769 | +€1,702 | +2549.7% |
| Remuneration and social security | 454/9 | €2,581 | €2,936 | +€356 | +13.8% |
| Other amounts payable | 47/48 | €80,349 | €102,909 | +€22,559 | +28.1% |
| Remuneration, social security and pensions | 62 | €14,645 | €13,240 | -€1,405 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €715 | €900 | +€185 | +25.8% |
| Other operating charges | 640/8 | €422 | €1,077 | +€655 | +155.4% |
| Gross operating margin | 9900 | -€51,646 | €1,176 | +€52,822 | |
| Operating profit (loss) | 9901 | -€67,428 | -€14,041 | +€53,387 | +79.2% |
| Financial charges | 65/66B | €101 | €4,290 | +€4,189 | +4149.2% |
| Recurring financial charges | 65 | €101 | €4,290 | +€4,189 | +4149.2% |
| Profit (loss) for the period before taxes | 9903 | -€67,529 | -€18,331 | +€49,198 | +72.9% |
| Profit (loss) for the period | 9904 | -€67,529 | -€18,331 | +€49,198 | +72.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,529 | -€18,331 | +€49,198 | +72.9% |
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 30 September 2026 via checked.be.