EUROCAFE B.: 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.
EUROCAFE B.
Largest movements
- Tangible fixed assets +€907,182
up €907,182 (+20.2%), from €4.5m to €5.4m
of which Land and buildings: +€919,710
- Cash -€125,056
down €125,056 (-47.4%), from €264,071 to €139,015
mainly Investment in fixed assets (net) (-€1.1m) and Receivables within one year (-€95,507)
- Receivables within one year +€95,507
up €95,507 (+16.0%), from €595,284 to €690,791
of which Trade receivables: +€70,516
- Debts after one year +€650,000
up €650,000 (+20.0%), from €3.3m to €3.9m
- Trade debts +€247,254
up €247,254 (+19.3%), from €1.3m to €1.5m
- Accrued charges and deferred income +€88,046
new in 2024: €88,046
- Financial charges +€86,443
up €86,443 (+92.1%), from €93,807 to €180,250
- Depreciation +€37,346
up €37,346 (+25.6%), from €145,833 to €183,180
- Gross operating margin -€35,096
down €35,096 (-9.0%), from €391,298 to €356,202
- Other operating charges -€26,484
down €26,484 (-31.6%), from €83,757 to €57,273
- Taxes -€23,823
no longer reported in 2024 (was €23,823)
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 | €6,693,333 | €7,611,194 | +€917,861 | +13.7% |
| Fixed assets | 21/28 | €5,724,793 | €6,631,976 | +€907,182 | +15.8% |
| Tangible fixed assets | 22/27 | €4,483,813 | €5,390,996 | +€907,182 | +20.2% |
| Land and buildings | 22 | €4,445,730 | €5,365,440 | +€919,710 | +20.7% |
| Plant, machinery and equipment | 23 | €6,923 | €4,615 | -€2,308 | -33.3% |
| Furniture and vehicles | 24 | €31,160 | €20,940 | -€10,220 | -32.8% |
| Financial fixed assets | 28 | €1,240,980 | €1,240,980 | = | 0.0% |
| Current assets | 29/58 | €968,540 | €979,219 | +€10,678 | +1.1% |
| Amounts receivable within one year | 40/41 | €595,284 | €690,791 | +€95,507 | +16.0% |
| Trade receivables | 40 | €594,098 | €664,614 | +€70,516 | +11.9% |
| Other amounts receivable | 41 | €1,186 | €26,177 | +€24,991 | +2,108% |
| Cash at bank and in hand | 54/58 | €264,071 | €139,015 | -€125,056 | -47.4% |
| Deferred charges and accrued income | 490/1 | €109,185 | €149,413 | +€40,228 | +36.8% |
| Total equity and liabilities | 10/49 | €6,693,333 | €7,611,194 | +€917,861 | +13.7% |
| Equity | 10/15 | €2,108,546 | €2,071,460 | -€37,086 | -1.8% |
| Contributions | 10/11 | €729,120 | €729,120 | = | 0.0% |
| Capital | 10 | €729,120 | €729,120 | = | 0.0% |
| Issued capital | 100 | €729,120 | €729,120 | = | 0.0% |
| Reserves | 13 | €72,912 | €72,912 | = | 0.0% |
| Non-distributable reserves | 130/1 | €72,912 | €72,912 | = | 0.0% |
| Legal reserve | 130 | €72,912 | €72,912 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,306,514 | €1,269,428 | -€37,086 | -2.8% |
| Amounts payable | 17/49 | €4,584,788 | €5,539,734 | +€954,946 | +20.8% |
| Amounts payable after more than one year | 17 | €3,250,000 | €3,900,000 | +€650,000 | +20.0% |
| Financial debts | 170/4 | €3,250,000 | €3,900,000 | +€650,000 | +20.0% |
| Amounts payable within one year | 42/48 | €1,334,788 | €1,551,689 | +€216,901 | +16.2% |
| Trade debts | 44 | €1,277,940 | €1,525,193 | +€247,254 | +19.3% |
| Suppliers | 440/4 | €1,277,940 | €1,525,193 | +€247,254 | +19.3% |
| Taxes, remuneration and social security | 45 | €53,353 | €22,770 | -€30,583 | -57.3% |
| Taxes | 450/3 | €42,956 | €16,373 | -€26,583 | -61.9% |
| Remuneration and social security | 454/9 | €10,397 | €6,398 | -€3,999 | -38.5% |
| Other amounts payable | 47/48 | €3,495 | €3,725 | +€230 | +6.6% |
| Accrued charges and deferred income | 492/3 | - | €88,046 | +€88,046 | |
| Non-recurring operating income | 76A | €22,839 | - | -€22,839 | |
| Remuneration, social security and pensions | 62 | €73,001 | €78,936 | +€5,935 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,833 | €183,180 | +€37,346 | +25.6% |
| Other operating charges | 640/8 | €83,757 | €57,273 | -€26,484 | -31.6% |
| Gross operating margin | 9900 | €391,298 | €356,202 | -€35,096 | -9.0% |
| Operating profit (loss) | 9901 | €88,707 | €36,813 | -€51,894 | -58.5% |
| Financial income | 75/76B | €92,817 | €106,352 | +€13,535 | +14.6% |
| Recurring financial income | 75 | €92,817 | €106,352 | +€13,535 | +14.6% |
| Financial charges | 65/66B | €93,807 | €180,250 | +€86,443 | +92.1% |
| Recurring financial charges | 65 | €93,807 | €180,250 | +€86,443 | +92.1% |
| Profit (loss) for the period before taxes | 9903 | €87,716 | -€37,086 | -€124,802 | |
| Income taxes | 67/77 | €23,823 | - | -€23,823 | |
| Profit (loss) for the period | 9904 | €63,893 | -€37,086 | -€100,978 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,893 | -€37,086 | -€100,978 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.