GRAND-CAFE CHAPLIN: what changed
Two fiscal 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.
GRAND-CAFE CHAPLIN
Largest movements
- Receivables within one year -€17,099
down €17,099 (-93.4%), from €18,299 to €1,200
- Tangible fixed assets -€8,806
down €8,806 (-29.0%), from €30,412 to €21,606
of which Land and buildings: -€6,982
- Stocks and contracts +€6,862
up €6,862 (+299.9%), from €2,288 to €9,150
- Receivables after one year +€2,500
new in 2024: €2,500
- Cash +€629
up €629 (+9.5%), from €6,648 to €7,278
mainly Receivables within one year (+€17,099) and Depreciation (+€8,806)
- Tax, wage and social debts -€12,200
down €12,200 (-57.9%), from €21,074 to €8,874
of which Remuneration and social security: -€8,190
- Debts after one year -€4,868
down €4,868 (-61.8%), from €7,874 to €3,006
- Profit (loss) carried forward +€3,322
up €3,322 (+4.9%), from -€68,287 to -€64,966
- Other debts -€1,405
down €1,405 (-21.5%), from €6,532 to €5,127
- Trade debts -€763
down €763 (-26.5%), from €2,874 to €2,111
- Gross operating margin +€21,610
up €21,610 (+26.7%), from €80,933 to €102,542
- Financial charges +€5,002
up €5,002 (+105.2%), from €4,756 to €9,758
- Staff costs -€2,437
down €2,437 (-3.0%), from €82,089 to €79,651
- Depreciation -€2,029
down €2,029 (-18.7%), from €10,835 to €8,806
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.
Cash bridge derived
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 | €62,148 | €46,234 | -€15,914 | -25.6% |
| Fixed assets | 21/28 | €34,912 | €26,106 | -€8,806 | -25.2% |
| Tangible fixed assets | 22/27 | €30,412 | €21,606 | -€8,806 | -29.0% |
| Land and buildings | 22 | €24,929 | €17,947 | -€6,982 | -28.0% |
| Plant, machinery and equipment | 23 | €5,099 | €3,659 | -€1,440 | -28.2% |
| Furniture and vehicles | 24 | €383 | €0 | -€383 | -100.0% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €27,236 | €20,128 | -€7,108 | -26.1% |
| Amounts receivable after more than one year | 29 | - | €2,500 | +€2,500 | |
| Trade receivables | 290 | - | €2,500 | +€2,500 | |
| Stocks and contracts in progress | 3 | €2,288 | €9,150 | +€6,862 | +299.9% |
| Stocks | 30/36 | €2,288 | €9,150 | +€6,862 | +299.9% |
| Amounts receivable within one year | 40/41 | €18,299 | €1,200 | -€17,099 | -93.4% |
| Trade receivables | 40 | €18,299 | €1,200 | -€17,099 | -93.4% |
| Cash at bank and in hand | 54/58 | €6,648 | €7,278 | +€629 | +9.5% |
| Total equity and liabilities | 10/49 | €62,148 | €46,234 | -€15,914 | -25.6% |
| Equity | 10/15 | €19,014 | €22,336 | +€3,322 | +17.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €57,301 | €57,301 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €57,301 | €57,301 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,287 | -€64,966 | +€3,322 | +4.9% |
| Amounts payable | 17/49 | €43,134 | €23,898 | -€19,236 | -44.6% |
| Amounts payable after more than one year | 17 | €7,874 | €3,006 | -€4,868 | -61.8% |
| Financial debts | 170/4 | €7,874 | €3,006 | -€4,868 | -61.8% |
| Amounts payable within one year | 42/48 | €35,260 | €20,892 | -€14,368 | -40.7% |
| Current portion of amounts payable after more than one year | 42 | €4,780 | €4,780 | = | 0.0% |
| Trade debts | 44 | €2,874 | €2,111 | -€763 | -26.5% |
| Suppliers | 440/4 | €2,874 | €2,111 | -€763 | -26.5% |
| Taxes, remuneration and social security | 45 | €21,074 | €8,874 | -€12,200 | -57.9% |
| Taxes | 450/3 | €10,828 | €6,817 | -€4,010 | -37.0% |
| Remuneration and social security | 454/9 | €10,247 | €2,057 | -€8,190 | -79.9% |
| Other amounts payable | 47/48 | €6,532 | €5,127 | -€1,405 | -21.5% |
| Remuneration, social security and pensions | 62 | €82,089 | €79,651 | -€2,437 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,835 | €8,806 | -€2,029 | -18.7% |
| Other operating charges | 640/8 | €1,901 | €1,135 | -€766 | -40.3% |
| Gross operating margin | 9900 | €80,933 | €102,542 | +€21,610 | +26.7% |
| Operating profit (loss) | 9901 | -€13,892 | €12,950 | +€26,842 | |
| Financial income | 75/76B | €1 | €130 | +€129 | +10385.5% |
| Recurring financial income | 75 | €1 | €130 | +€129 | +10385.5% |
| Financial charges | 65/66B | €4,756 | €9,758 | +€5,002 | +105.2% |
| Recurring financial charges | 65 | €4,756 | €9,758 | +€5,002 | +105.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,647 | €3,322 | +€21,969 | |
| Income taxes | 67/77 | €290 | - | -€290 | |
| Profit (loss) for the period | 9904 | -€18,937 | €3,322 | +€22,259 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,937 | €3,322 | +€22,259 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.