FOOT CAFE: 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.
What changed
FOOT CAFE
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€74,677
2023 · €176,357-€251,034
Equity
€337,900
2023 · €399,449-€61,548
Cash
€2,124
2023 · €2,211-€87
Balance sheet total
€1.9m
2023 · €2.0m-€89,192
Largest movements
Assets
- Tangible fixed assets -€56,057
down €56,057 (-4.2%), from €1.3m to €1.3m
- Receivables within one year -€30,989
down €30,989 (-4.9%), from €637,339 to €606,350
of which Trade receivables: -€23,989
Equity and liabilities
- Trade debts -€363,445
down €363,445 (-40.7%), from €891,970 to €528,525
- Short-term financial debts +€316,538
up €316,538, from €0 to €316,538
- Profit (loss) carried forward -€57,172
down €57,172 (-58.2%), from -€98,154 to -€155,326
- Other debts +€53,804
up €53,804 (+16.8%), from €319,663 to €373,467
Income statement
- Gross operating margin -€265,399
down €265,399 (-85.7%), from €309,859 to €44,460
- Depreciation +€32,005
up €32,005 (+133%), from €24,000 to €56,004
- Other operating charges -€11,996
down €11,996 (-54.4%), from €22,063 to €10,066
- Financial charges +€8,740
up €8,740 (+82.9%), from €10,540 to €19,280
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.
Result 2023
€176,357
Gross operating margin
-€265,399
Depreciation
-€32,005
Other operating charges
+€11,996
Other operating items
-€38,324
Financial income
+€162
Financial charges
-€8,740
Deferred taxes and other
+€81,276
Result 2024
-€74,677
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€318,440
Investment
+€1,722
Financing
+€316,631
Cash 2023
€2,211
From operations (derived)
-€318,440
Net result for the year
-€74,677
Depreciation
+€56,004
Receivables within one year
+€30,989
Deferred charges and accrued income
+€390
Provisions
-€17,505
Trade debts
-€363,445
Other debts
+€53,804
Accrued charges and deferred income
-€4,000
Investment (derived)
+€1,722
Investment in fixed assets (net)
+€1,722
Financing
+€316,631
Debts after one year
-€13,507
Current portion of long-term debt
+€472
Short-term financial debts
+€316,538
Contributions, distributions and other
+€13,129
Cash 2024
€2,124
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,977,438 | €1,888,246 | -€89,192 | -4.5% |
| Formation expenses | 20 | €6,676 | €5,007 | -€1,669 | -25.0% |
| Fixed assets | 21/28 | €1,329,788 | €1,273,731 | -€56,057 | -4.2% |
| Tangible fixed assets | 22/27 | €1,329,788 | €1,273,731 | -€56,057 | -4.2% |
| Land and buildings | 22 | €1,329,788 | €1,273,731 | -€56,057 | -4.2% |
| Current assets | 29/58 | €640,974 | €609,508 | -€31,466 | -4.9% |
| Amounts receivable within one year | 40/41 | €637,339 | €606,350 | -€30,989 | -4.9% |
| Trade receivables | 40 | €571,639 | €547,650 | -€23,989 | -4.2% |
| Other amounts receivable | 41 | €65,700 | €58,700 | -€7,000 | -10.7% |
| Cash at bank and in hand | 54/58 | €2,211 | €2,124 | -€87 | -3.9% |
| Deferred charges and accrued income | 490/1 | €1,424 | €1,034 | -€390 | -27.4% |
| Total equity and liabilities | 10/49 | €1,977,438 | €1,888,246 | -€89,192 | -4.5% |
| Equity | 10/15 | €399,449 | €337,900 | -€61,548 | -15.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €478,603 | €474,226 | -€4,376 | -0.9% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €417,945 | €413,568 | -€4,376 | -1.0% |
| Distributable reserves | 133 | €58,758 | €58,758 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,154 | -€155,326 | -€57,172 | -58.2% |
| Provisions and deferred taxes | 16 | €150,634 | €133,129 | -€17,505 | -11.6% |
| Deferred taxes | 168 | €150,634 | €133,129 | -€17,505 | -11.6% |
| Amounts payable | 17/49 | €1,427,355 | €1,417,217 | -€10,138 | -0.7% |
| Amounts payable after more than one year | 17 | €198,687 | €185,180 | -€13,507 | -6.8% |
| Financial debts | 170/4 | €198,687 | €185,180 | -€13,507 | -6.8% |
| Amounts payable within one year | 42/48 | €1,224,668 | €1,232,037 | +€7,369 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €13,036 | €13,507 | +€472 | +3.6% |
| Financial debts | 43 | €0 | €316,538 | +€316,538 | |
| Credit institutions | 430/8 | €0 | €316,538 | +€316,538 | |
| Trade debts | 44 | €891,970 | €528,525 | -€363,445 | -40.7% |
| Suppliers | 440/4 | €891,970 | €528,525 | -€363,445 | -40.7% |
| Other amounts payable | 47/48 | €319,663 | €373,467 | +€53,804 | +16.8% |
| Accrued charges and deferred income | 492/3 | €4,000 | €0 | -€4,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,000 | €56,004 | +€32,005 | +133% |
| Other operating charges | 640/8 | €22,063 | €10,066 | -€11,996 | -54.4% |
| Non-recurring operating charges | 66A | - | €38,324 | +€38,324 | |
| Gross operating margin | 9900 | €309,859 | €44,460 | -€265,399 | -85.7% |
| Operating profit (loss) | 9901 | €263,796 | -€59,935 | -€323,731 | |
| Financial income | 75/76B | - | €162 | +€162 | |
| Recurring financial income | 75 | - | €162 | +€162 | |
| Financial charges | 65/66B | €10,540 | €19,280 | +€8,740 | +82.9% |
| Recurring financial charges | 65 | €10,540 | €19,280 | +€8,740 | +82.9% |
| Profit (loss) for the period before taxes | 9903 | €253,256 | -€79,054 | -€332,310 | |
| Transfer from deferred taxes | 780 | €0 | €4,376 | +€4,376 | |
| Transfer to deferred taxes | 680 | €76,899 | €0 | -€76,899 | -100% |
| Profit (loss) for the period | 9904 | €176,357 | -€74,677 | -€251,034 | |
| Transfer from tax-exempt reserves | 789 | €0 | €17,505 | +€17,505 | |
| Transfer to tax-exempt reserves | 689 | €230,698 | €0 | -€230,698 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,341 | -€57,172 | -€2,831 | -5.2% |
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 18 October 2026 via checked.be.