CIRQUE CAFE: 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.
CIRQUE CAFE
Largest movements
- Cash +€64,638
up €64,638 (+496.0%), from €13,031 to €77,668
mainly Net result for the year (+€85,056) and Other debts (+€30,000)
- Receivables within one year +€38,323
up €38,323 (+221.1%), from €17,334 to €55,657
of which Other amounts receivable: +€37,727
- Deferred charges and accrued income -€6,659
down €6,659 (-99.4%), from €6,700 to €41
- Tangible fixed assets +€3,793
new in 2024: €3,793
- Profit (loss) carried forward +€55,056
up €55,056 (+277.3%), from €19,855 to €74,911
- Other debts +€30,000
up €30,000 (+2142.9%), from €1,400 to €31,400
- Tax, wage and social debts +€10,791
up €10,791 (+145.4%), from €7,423 to €18,214
of which Taxes: +€10,637
- Trade debts +€3,560
up €3,560 (+40.9%), from €8,701 to €12,261
- Turnover +€291,947
up €291,947 (+101.3%), from €288,131 to €580,078
- Purchases and services +€217,727
up €217,727 (+93.7%), from €232,415 to €450,143
- Gross operating margin +€78,600
up €78,600 (+140.9%), from €55,781 to €134,382
- Other operating charges +€23,484
up €23,484 (+559.3%), from €4,199 to €27,682
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 | €37,880 | €137,787 | +€99,907 | +263.7% |
| Formation expenses | 20 | €290 | - | -€290 | |
| Fixed assets | 21/28 | - | €3,793 | +€3,793 | |
| Tangible fixed assets | 22/27 | - | €3,793 | +€3,793 | |
| Furniture and vehicles | 24 | - | €3,793 | +€3,793 | |
| Current assets | 29/58 | €37,590 | €133,994 | +€96,404 | +256.5% |
| Stocks and contracts in progress | 3 | €525 | €627 | +€102 | +19.4% |
| Stocks | 30/36 | €525 | €627 | +€102 | +19.4% |
| Amounts receivable within one year | 40/41 | €17,334 | €55,657 | +€38,323 | +221.1% |
| Trade receivables | 40 | €6,174 | €6,770 | +€596 | +9.6% |
| Other amounts receivable | 41 | €11,159 | €48,887 | +€37,727 | +338.1% |
| Cash at bank and in hand | 54/58 | €13,031 | €77,668 | +€64,638 | +496.0% |
| Deferred charges and accrued income | 490/1 | €6,700 | €41 | -€6,659 | -99.4% |
| Total equity and liabilities | 10/49 | €37,880 | €137,787 | +€99,907 | +263.7% |
| Equity | 10/15 | €20,355 | €75,411 | +€55,056 | +270.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | - | -€500 | |
| Issued capital | 100 | €500 | - | -€500 | |
| Outside capital | 11 | - | €500 | +€500 | |
| Other | 1109/19 | - | €500 | +€500 | |
| Profit (loss) carried forward | 14 | €19,855 | €74,911 | +€55,056 | +277.3% |
| Amounts payable | 17/49 | €17,525 | €62,375 | +€44,851 | +255.9% |
| Amounts payable within one year | 42/48 | €17,525 | €61,875 | +€44,351 | +253.1% |
| Trade debts | 44 | €8,701 | €12,261 | +€3,560 | +40.9% |
| Suppliers | 440/4 | €8,701 | €12,261 | +€3,560 | +40.9% |
| Taxes, remuneration and social security | 45 | €7,423 | €18,214 | +€10,791 | +145.4% |
| Taxes | 450/3 | €5,390 | €16,027 | +€10,637 | +197.3% |
| Remuneration and social security | 454/9 | €2,033 | €2,187 | +€154 | +7.6% |
| Other amounts payable | 47/48 | €1,400 | €31,400 | +€30,000 | +2142.9% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Turnover | 70 | €288,131 | €580,078 | +€291,947 | +101.3% |
| Non-recurring operating income | 76A | €65 | €4,446 | +€4,381 | +6742.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €232,415 | €450,143 | +€217,727 | +93.7% |
| Remuneration, social security and pensions | 62 | €16,302 | €16,226 | -€76 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €893 | €1,084 | +€191 | +21.4% |
| Other operating charges | 640/8 | €4,199 | €27,682 | +€23,484 | +559.3% |
| Non-recurring operating charges | 66A | €5,199 | €111 | -€5,088 | -97.9% |
| Gross operating margin | 9900 | €55,781 | €134,382 | +€78,600 | +140.9% |
| Operating profit (loss) | 9901 | €29,189 | €89,279 | +€60,090 | +205.9% |
| Financial income | 75/76B | €15 | €949 | +€934 | +6152.6% |
| Recurring financial income | 75 | €15 | €883 | +€868 | +5716.2% |
| Non-recurring financial income | 76B | - | €66 | +€66 | |
| Financial charges | 65/66B | €4,093 | €5,171 | +€1,079 | +26.4% |
| Recurring financial charges | 65 | €4,093 | €5,171 | +€1,079 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €25,111 | €85,056 | +€59,945 | +238.7% |
| Income taxes | 67/77 | €5,256 | - | -€5,256 | |
| Profit (loss) for the period | 9904 | €19,855 | €85,056 | +€65,201 | +328.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,855 | €85,056 | +€65,201 | +328.4% |
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 4 October 2026 via checked.be.