F&B CARS: what changed
F&B CARS
Largest movements
- Tangible fixed assets +€31,083
up €31,083 (+61.2%), from €50,747 to €81,830
- Cash +€7,511
up €7,511 (+19.5%), from €38,589 to €46,099
mainly Debts after one year (+€45,635) and Depreciation (+€28,064)
- Receivables within one year -€7,141
down €7,141 (-35.9%), from €19,868 to €12,728
of which Trade receivables: -€11,499
- Stocks and contracts +€6,800
up €6,800 (+54.4%), from €12,500 to €19,300
- Debts after one year +€45,635
new in 2024: €45,635
- Trade debts -€25,457
down €25,457 (-57.4%), from €44,350 to €18,892
- Current portion of long-term debt +€11,998
new in 2024: €11,998
- Tax, wage and social debts +€8,952
up €8,952 (+58.5%), from €15,314 to €24,266
of which Taxes: +€9,079
- Profit (loss) carried forward -€2,921
down €2,921 (-5.1%), from €57,039 to €54,118
- Gross operating margin +€30,059
up €30,059 (+26.9%), from €111,684 to €141,742
- Purchases and services -€19,315
down €19,315 (-5.2%), from €371,543 to €352,228
- Taxes +€18,985
new in 2024: €18,985
- Staff costs +€18,303
up €18,303 (+26.9%), from €68,043 to €86,346
- Depreciation +€10,971
up €10,971 (+64.2%), from €17,093 to €28,064
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,704 | €159,957 | +€38,253 | +31.4% |
| Fixed assets | 21/28 | €50,747 | €81,830 | +€31,083 | +61.2% |
| Tangible fixed assets | 22/27 | €50,747 | €81,830 | +€31,083 | +61.2% |
| Furniture and vehicles | 24 | €50,747 | €81,830 | +€31,083 | +61.2% |
| Current assets | 29/58 | €70,957 | €78,127 | +€7,170 | +10.1% |
| Stocks and contracts in progress | 3 | €12,500 | €19,300 | +€6,800 | +54.4% |
| Stocks | 30/36 | €12,500 | €19,300 | +€6,800 | +54.4% |
| Amounts receivable within one year | 40/41 | €19,868 | €12,728 | -€7,141 | -35.9% |
| Trade receivables | 40 | €19,868 | €8,370 | -€11,499 | -57.9% |
| Other amounts receivable | 41 | - | €4,358 | +€4,358 | |
| Cash at bank and in hand | 54/58 | €38,589 | €46,099 | +€7,511 | +19.5% |
| Total equity and liabilities | 10/49 | €121,704 | €159,957 | +€38,253 | +31.4% |
| Equity | 10/15 | €59,039 | €56,118 | -€2,921 | -4.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,039 | €54,118 | -€2,921 | -5.1% |
| Amounts payable | 17/49 | €62,665 | €103,839 | +€41,174 | +65.7% |
| Amounts payable after more than one year | 17 | - | €45,635 | +€45,635 | |
| Financial debts | 170/4 | - | €45,635 | +€45,635 | |
| Amounts payable within one year | 42/48 | €62,665 | €58,203 | -€4,462 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | - | €11,998 | +€11,998 | |
| Trade debts | 44 | €44,350 | €18,892 | -€25,457 | -57.4% |
| Suppliers | 440/4 | €44,350 | €18,892 | -€25,457 | -57.4% |
| Taxes, remuneration and social security | 45 | €15,314 | €24,266 | +€8,952 | +58.5% |
| Taxes | 450/3 | €1,969 | €11,049 | +€9,079 | +461% |
| Remuneration and social security | 454/9 | €13,345 | €13,217 | -€128 | -1.0% |
| Other amounts payable | 47/48 | €3,002 | €3,047 | +€46 | +1.5% |
| Turnover | 70 | €483,226 | €493,970 | +€10,744 | +2.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €371,543 | €352,228 | -€19,315 | -5.2% |
| Remuneration, social security and pensions | 62 | €68,043 | €86,346 | +€18,303 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,093 | €28,064 | +€10,971 | +64.2% |
| Other operating charges | 640/8 | €2,205 | €894 | -€1,311 | -59.5% |
| Gross operating margin | 9900 | €111,684 | €141,742 | +€30,059 | +26.9% |
| Operating profit (loss) | 9901 | €24,342 | €26,439 | +€2,096 | +8.6% |
| Financial income | 75/76B | €42 | €28 | -€14 | -33.7% |
| Recurring financial income | 75 | €42 | €28 | -€14 | -33.7% |
| Non-recurring financial income | 76B | €42 | €28 | -€14 | -33.7% |
| Financial charges | 65/66B | €3,575 | €10,403 | +€6,828 | +191% |
| Recurring financial charges | 65 | €755 | €2,868 | +€2,113 | +280% |
| Non-recurring financial charges | 66B | €2,820 | €7,535 | +€4,715 | +167% |
| Profit (loss) for the period before taxes | 9903 | €20,810 | €16,064 | -€4,746 | -22.8% |
| Income taxes | 67/77 | - | €18,985 | +€18,985 | |
| Profit (loss) for the period | 9904 | €20,810 | -€2,921 | -€23,731 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,810 | -€2,921 | -€23,731 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.