GLOBAL WAITERS: 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.
GLOBAL WAITERS
Largest movements
- Cash +€28,394
new in 2023: €28,394
mainly Net result for the year (+€11,127) and Receivables within one year (+€6,964)
- Receivables within one year -€6,964
down €6,964 (-7.6%), from €91,713 to €84,749
of which Trade receivables: -€42,620
- Profit (loss) carried forward +€11,127
up €11,127 (+26.7%), from €41,746 to €52,873
- Tax, wage and social debts +€5,915
up €5,915 (+25.7%), from €23,001 to €28,916
- Trade debts +€3,905
up €3,905 (+27.8%), from €14,051 to €17,956
- Gross operating margin -€15,364
down €15,364 (-50.9%), from €30,184 to €14,820
- Taxes -€4,700
down €4,700 (-62.7%), from €7,500 to €2,800
- Depreciation +€361
up €361 (+299.7%), from €121 to €482
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,158 | €114,106 | +€20,948 | +22.5% |
| Fixed assets | 21/28 | €1,445 | €963 | -€482 | -33.4% |
| Tangible fixed assets | 22/27 | €1,445 | €963 | -€482 | -33.4% |
| Furniture and vehicles | 24 | €1,445 | €963 | -€482 | -33.4% |
| Current assets | 29/58 | €91,713 | €113,143 | +€21,430 | +23.4% |
| Amounts receivable within one year | 40/41 | €91,713 | €84,749 | -€6,964 | -7.6% |
| Trade receivables | 40 | €84,986 | €42,366 | -€42,620 | -50.1% |
| Other amounts receivable | 41 | €6,727 | €42,383 | +€35,656 | +530.1% |
| Cash at bank and in hand | 54/58 | - | €28,394 | +€28,394 | |
| Total equity and liabilities | 10/49 | €93,158 | €114,106 | +€20,948 | +22.5% |
| Equity | 10/15 | €56,106 | €67,233 | +€11,127 | +19.8% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,746 | €52,873 | +€11,127 | +26.7% |
| Amounts payable | 17/49 | €37,052 | €46,872 | +€9,820 | +26.5% |
| Amounts payable within one year | 42/48 | €37,052 | €46,872 | +€9,820 | +26.5% |
| Trade debts | 44 | €14,051 | €17,956 | +€3,905 | +27.8% |
| Suppliers | 440/4 | €14,051 | €17,956 | +€3,905 | +27.8% |
| Taxes, remuneration and social security | 45 | €23,001 | €28,916 | +€5,915 | +25.7% |
| Taxes | 450/3 | €23,001 | €28,916 | +€5,915 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121 | €482 | +€361 | +299.7% |
| Other operating charges | 640/8 | €112 | €300 | +€188 | +167.5% |
| Gross operating margin | 9900 | €30,184 | €14,820 | -€15,364 | -50.9% |
| Operating profit (loss) | 9901 | €29,951 | €14,038 | -€15,913 | -53.1% |
| Financial charges | 65/66B | €264 | €111 | -€153 | -58.0% |
| Recurring financial charges | 65 | €264 | €111 | -€153 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €29,687 | €13,927 | -€15,760 | -53.1% |
| Income taxes | 67/77 | €7,500 | €2,800 | -€4,700 | -62.7% |
| Profit (loss) for the period | 9904 | €22,187 | €11,127 | -€11,060 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,187 | €11,127 | -€11,060 | -49.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.