FOOD & LOUNGE: what changed
FOOD & LOUNGE
Largest movements
- Cash +€213,006
up €213,006 (+205%), from €103,676 to €316,682
mainly Trade debts (+€353,947) and Investment in fixed assets (net) (+€125,583)
- Receivables within one year +€208,485
up €208,485 (+292%), from €71,415 to €279,899
of which Trade receivables: +€208,485
- Tangible fixed assets -€147,776
down €147,776 (-66.7%), from €221,682 to €73,906
of which Other tangible fixed assets: -€135,410
- Intangible fixed assets -€20,000
down €20,000 (-12.9%), from €154,959 to €134,959
- Trade debts +€353,947
up €353,947 (+225%), from €157,583 to €511,529
- Tax, wage and social debts -€45,264
down €45,264 (-79.8%), from €56,753 to €11,489
of which Taxes: -€38,138
- Profit (loss) carried forward -€45,206
down €45,206 (-62.7%), from -€72,088 to -€117,294
- Debts after one year -€22,991
down €22,991 (-42.4%), from €54,275 to €31,283
- Turnover -€249,926
down €249,926 (-56.6%), from €441,586 to €191,659
- Gross operating margin +€76,497
up €76,497 (+44.5%), from €171,981 to €248,479
- Purchases and services +€70,848
up €70,848 (+26.3%), from €269,877 to €340,725
- Staff costs -€26,583
down €26,583 (-25.8%), from €102,905 to €76,323
- Depreciation -€13,545
down €13,545 (-24.3%), from €55,738 to €42,193
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 | €553,763 | €807,478 | +€253,714 | +45.8% |
| Fixed assets | 21/28 | €378,672 | €210,896 | -€167,776 | -44.3% |
| Intangible fixed assets | 21 | €154,959 | €134,959 | -€20,000 | -12.9% |
| Tangible fixed assets | 22/27 | €221,682 | €73,906 | -€147,776 | -66.7% |
| Plant, machinery and equipment | 23 | €60,646 | €56,022 | -€4,623 | -7.6% |
| Furniture and vehicles | 24 | €25,626 | €17,883 | -€7,743 | -30.2% |
| Other tangible fixed assets | 26 | €135,410 | - | -€135,410 | |
| Financial fixed assets | 28 | €2,031 | €2,031 | = | 0.0% |
| Current assets | 29/58 | €175,091 | €596,582 | +€421,491 | +241% |
| Amounts receivable within one year | 40/41 | €71,415 | €279,899 | +€208,485 | +292% |
| Trade receivables | 40 | €70,895 | €279,379 | +€208,485 | +294% |
| Other amounts receivable | 41 | €520 | €520 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €103,676 | €316,682 | +€213,006 | +205% |
| Total equity and liabilities | 10/49 | €553,763 | €807,478 | +€253,714 | +45.8% |
| Equity | 10/15 | -€53,488 | -€98,694 | -€45,206 | -84.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,088 | -€117,294 | -€45,206 | -62.7% |
| Amounts payable | 17/49 | €607,252 | €906,172 | +€298,920 | +49.2% |
| Amounts payable after more than one year | 17 | €54,275 | €31,283 | -€22,991 | -42.4% |
| Financial debts | 170/4 | €54,275 | €31,283 | -€22,991 | -42.4% |
| Amounts payable within one year | 42/48 | €552,977 | €868,238 | +€315,261 | +57.0% |
| Current portion of amounts payable after more than one year | 42 | €29,266 | €28,194 | -€1,071 | -3.7% |
| Trade debts | 44 | €157,583 | €511,529 | +€353,947 | +225% |
| Suppliers | 440/4 | €157,583 | €511,529 | +€353,947 | +225% |
| Taxes, remuneration and social security | 45 | €56,753 | €11,489 | -€45,264 | -79.8% |
| Taxes | 450/3 | €40,038 | €1,899 | -€38,138 | -95.3% |
| Remuneration and social security | 454/9 | €16,715 | €9,589 | -€7,126 | -42.6% |
| Other amounts payable | 47/48 | €309,376 | €317,026 | +€7,650 | +2.5% |
| Accrued charges and deferred income | 492/3 | - | €6,650 | +€6,650 | |
| Turnover | 70 | €441,586 | €191,659 | -€249,926 | -56.6% |
| Non-recurring operating income | 76A | - | €397,544 | +€397,544 | |
| Goods, raw materials, services and sundry goods | 60/61 | €269,877 | €340,725 | +€70,848 | +26.3% |
| Remuneration, social security and pensions | 62 | €102,905 | €76,323 | -€26,583 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,738 | €42,193 | -€13,545 | -24.3% |
| Other operating charges | 640/8 | €150 | €4,831 | +€4,681 | +3,121% |
| Non-recurring operating charges | 66A | - | €163,664 | +€163,664 | |
| Gross operating margin | 9900 | €171,981 | €248,479 | +€76,497 | +44.5% |
| Operating profit (loss) | 9901 | €13,188 | -€38,533 | -€51,721 | |
| Financial charges | 65/66B | €345 | €6,673 | +€6,328 | +1,834% |
| Recurring financial charges | 65 | €345 | €6,673 | +€6,328 | +1,834% |
| Profit (loss) for the period before taxes | 9903 | €12,843 | -€45,206 | -€58,049 | |
| Profit (loss) for the period | 9904 | €12,843 | -€45,206 | -€58,049 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,843 | -€45,206 | -€58,049 |
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 4 November 2026 via checked.be.