DELUXE BURGER: what changed
Two financial 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.
DELUXE BURGER
Largest movements
- Tangible fixed assets -€28,300
down €28,300 (-9.8%), from €288,476 to €260,176
- Receivables within one year -€15,948
down €15,948 (-26.5%), from €60,124 to €44,176
of which Other amounts receivable: -€16,051
- Trade debts -€32,420
down €32,420 (-53.8%), from €60,296 to €27,877
- Current portion of long-term debt +€17,608
up €17,608 (+60.5%), from €29,124 to €46,732
- Profit (loss) carried forward -€16,398
down €16,398 (-167%), from -€9,791 to -€26,189
- Debts after one year -€9,735
down €9,735 (-5.5%), from €177,934 to €168,199
- Other debts -€4,276
down €4,276 (-5.4%), from €78,901 to €74,626
- Depreciation -€9,880
down €9,880 (-28.3%), from €34,862 to €24,982
- Staff costs -€9,835
down €9,835 (-45.8%), from €21,497 to €11,662
- Gross operating margin -€3,557
down €3,557 (-7.5%), from €47,506 to €43,950
- Financial charges +€1,037
up €1,037 (+5.6%), from €18,582 to €19,619
- Other operating charges -€808
down €808 (-21.8%), from €3,710 to €2,901
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.
Derived cash bridge
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 | €363,374 | €318,408 | -€44,965 | -12.4% |
| Fixed assets | 21/28 | €293,721 | €265,421 | -€28,300 | -9.6% |
| Tangible fixed assets | 22/27 | €288,476 | €260,176 | -€28,300 | -9.8% |
| Land and buildings | 22 | €257,185 | €244,258 | -€12,927 | -5.0% |
| Plant, machinery and equipment | 23 | €24,791 | €14,567 | -€10,224 | -41.2% |
| Furniture and vehicles | 24 | €6,500 | €1,351 | -€5,149 | -79.2% |
| Financial fixed assets | 28 | €5,245 | €5,245 | = | 0.0% |
| Current assets | 29/58 | €69,653 | €52,988 | -€16,665 | -23.9% |
| Stocks and contracts in progress | 3 | €2,098 | €2,926 | +€827 | +39.4% |
| Stocks | 30/36 | €2,098 | €2,926 | +€827 | +39.4% |
| Amounts receivable within one year | 40/41 | €60,124 | €44,176 | -€15,948 | -26.5% |
| Trade receivables | 40 | €44,040 | €44,143 | +€103 | +0.2% |
| Other amounts receivable | 41 | €16,084 | €33 | -€16,051 | -99.8% |
| Current investments | 50/53 | €1,201 | €50 | -€1,151 | -95.8% |
| Cash at bank and in hand | 54/58 | €6,230 | €5,836 | -€394 | -6.3% |
| Total equity and liabilities | 10/49 | €363,374 | €318,408 | -€44,965 | -12.4% |
| Equity | 10/15 | -€2,458 | -€18,856 | -€16,398 | -667% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,133 | €1,133 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,133 | - | -€1,133 | |
| Reserves not available under the articles | 1311 | €1,133 | - | -€1,133 | |
| Distributable reserves | 133 | - | €1,133 | +€1,133 | |
| Profit (loss) carried forward | 14 | -€9,791 | -€26,189 | -€16,398 | -167% |
| Amounts payable | 17/49 | €365,832 | €337,264 | -€28,568 | -7.8% |
| Amounts payable after more than one year | 17 | €177,934 | €168,199 | -€9,735 | -5.5% |
| Financial debts | 170/4 | €177,934 | €168,199 | -€9,735 | -5.5% |
| Amounts payable within one year | 42/48 | €184,030 | €169,065 | -€14,965 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €29,124 | €46,732 | +€17,608 | +60.5% |
| Trade debts | 44 | €60,296 | €27,877 | -€32,420 | -53.8% |
| Suppliers | 440/4 | €60,296 | €27,877 | -€32,420 | -53.8% |
| Taxes, remuneration and social security | 45 | €15,709 | €19,831 | +€4,123 | +26.2% |
| Taxes | 450/3 | €2,165 | - | -€2,165 | |
| Remuneration and social security | 454/9 | €13,544 | €19,831 | +€6,288 | +46.4% |
| Other amounts payable | 47/48 | €78,901 | €74,626 | -€4,276 | -5.4% |
| Accrued charges and deferred income | 492/3 | €3,868 | - | -€3,868 | |
| Remuneration, social security and pensions | 62 | €21,497 | €11,662 | -€9,835 | -45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,862 | €24,982 | -€9,880 | -28.3% |
| Other operating charges | 640/8 | €3,710 | €2,901 | -€808 | -21.8% |
| Non-recurring operating charges | 66A | - | €818 | +€818 | |
| Gross operating margin | 9900 | €47,506 | €43,950 | -€3,557 | -7.5% |
| Operating profit (loss) | 9901 | -€12,562 | €3,586 | +€16,148 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €18,582 | €19,619 | +€1,037 | +5.6% |
| Recurring financial charges | 65 | €18,582 | €19,619 | +€1,037 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | -€31,138 | -€16,033 | +€15,106 | +48.5% |
| Income taxes | 67/77 | €284 | €365 | +€81 | +28.4% |
| Profit (loss) for the period | 9904 | -€31,423 | -€16,398 | +€15,025 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,423 | -€16,398 | +€15,025 | +47.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.