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DOUBLE A GROUP: 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

DOUBLE A GROUP

BE 0802.770.515
NACE 56.301, Cafés and bars
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€21,800
2023 · -€1,923+€23,723
Equity
€22,378
2023 · €577+€21,800
Cash
€16,999
2023 · €1,054+€15,945
Balance sheet total
€43,188
2023 · €1,997+€41,191

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€21,299

    up €21,299 (+2258.2%), from €943 to €22,242

    of which Trade receivables: +€21,719

  • Cash +€15,945

    up €15,945 (+1513.3%), from €1,054 to €16,999

    mainly Net result for the year (+€21,800) and Tax, wage and social debts (+€16,438)

  • Stocks and contracts +€3,947

    new in 2024: €3,947

Equity and liabilities
  • Profit (loss) carried forward +€21,800

    up €21,800, from -€1,923 to €19,878

  • Tax, wage and social debts +€16,438

    new in 2024: €16,438

  • Trade debts +€4,373

    new in 2024: €4,373

  • Other debts -€1,419

    no longer reported in 2024 (was €1,419)

Income statement
  • Gross operating margin +€31,691

    up €31,691 (+1358.7%), from €2,332 to €34,024

  • Taxes +€5,812

    new in 2024: €5,812

  • Other operating charges +€1,285

    up €1,285 (+32.2%), from €3,991 to €5,276

  • Financial charges +€871

    up €871 (+329.9%), from €264 to €1,135

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 -€1,923
Gross operating margin +€31,691
Other operating charges -€1,285
Financial charges -€871
Taxes -€5,812
Result 2024 €21,800

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 +€15,945
Investment €0
Financing €0
Cash 2023 €1,054
Net result for the year +€21,800
Stocks and contracts -€3,947
Receivables within one year -€21,299
Trade debts +€4,373
Tax, wage and social debts +€16,438
Other debts -€1,419
Cash 2024 €16,999
Every line side by side 28 lines
Line Code 2023 2024 Change %
Total assets 20/58 €1,997 €43,188 +€41,191 +2062.8%
Current assets 29/58 €1,997 €43,188 +€41,191 +2062.8%
Stocks and contracts in progress 3 - €3,947 +€3,947
Stocks 30/36 - €3,947 +€3,947
Amounts receivable within one year 40/41 €943 €22,242 +€21,299 +2258.2%
Trade receivables 40 - €21,719 +€21,719
Other amounts receivable 41 €943 €523 -€420 -44.5%
Cash at bank and in hand 54/58 €1,054 €16,999 +€15,945 +1513.3%
Total equity and liabilities 10/49 €1,997 €43,188 +€41,191 +2062.8%
Equity 10/15 €577 €22,378 +€21,800 +3775.7%
Contributions 10/11 €2,500 €2,500 = 0.0%
Profit (loss) carried forward 14 -€1,923 €19,878 +€21,800
Amounts payable 17/49 €1,419 €20,811 +€19,391 +1366.1%
Amounts payable within one year 42/48 €1,419 €20,811 +€19,391 +1366.1%
Trade debts 44 - €4,373 +€4,373
Suppliers 440/4 - €4,373 +€4,373
Taxes, remuneration and social security 45 - €16,438 +€16,438
Taxes 450/3 - €16,438 +€16,438
Other amounts payable 47/48 €1,419 - -€1,419
Other operating charges 640/8 €3,991 €5,276 +€1,285 +32.2%
Gross operating margin 9900 €2,332 €34,024 +€31,691 +1358.7%
Operating profit (loss) 9901 -€1,659 €28,747 +€30,406
Financial charges 65/66B €264 €1,135 +€871 +329.9%
Recurring financial charges 65 €264 €1,135 +€871 +329.9%
Profit (loss) for the period before taxes 9903 -€1,923 €27,612 +€29,535
Income taxes 67/77 - €5,812 +€5,812
Profit (loss) for the period 9904 -€1,923 €21,800 +€23,723
Profit (loss) for the period to be appropriated 9905 -€1,923 €21,800 +€23,723

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 28 September 2026 via checked.be.