HOUSE 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.
HOUSE CAFE
Largest movements
- Cash +€152,270
up €152,270 (+2,836%), from €5,370 to €157,640
mainly Receivables within one year (+€150,363) and Debts after one year (+€128,237)
- Receivables within one year -€150,363
down €150,363 (-94.6%), from €158,943 to €8,580
of which Trade receivables: -€133,912
- Intangible fixed assets +€126,207
up €126,207 (+976%), from €12,934 to €139,141
- Financial fixed assets +€50,000
up €50,000 (+354%), from €14,124 to €64,124
- Tangible fixed assets -€32,748
down €32,748 (-19.2%), from €170,139 to €137,390
of which Land and buildings: -€42,350
- Debts after one year +€128,237
up €128,237 (+347%), from €36,948 to €165,184
- Tax, wage and social debts +€99,468
up €99,468 (+266%), from €37,436 to €136,904
of which Remuneration and social security: +€59,207
- Profit (loss) carried forward -€74,932
down €74,932 (-1,599%), from -€4,687 to -€79,619
- Trade debts -€64,239
down €64,239 (-30.3%), from €212,293 to €148,055
- Current portion of long-term debt +€35,064
up €35,064 (+251%), from €13,987 to €49,051
- Gross operating margin +€230,984
up €230,984 (+120%), from €192,824 to €423,808
- Staff costs +€220,603
up €220,603 (+135%), from €163,861 to €384,463
- Depreciation +€38,399
up €38,399 (+83.5%), from €46,012 to €84,411
- Financial charges +€11,960
up €11,960 (+170%), from €7,042 to €19,001
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €364,086 | €507,105 | +€143,019 | +39.3% |
| Fixed assets | 21/28 | €197,197 | €340,655 | +€143,458 | +72.7% |
| Intangible fixed assets | 21 | €12,934 | €139,141 | +€126,207 | +976% |
| Tangible fixed assets | 22/27 | €170,139 | €137,390 | -€32,748 | -19.2% |
| Land and buildings | 22 | €108,288 | €65,939 | -€42,350 | -39.1% |
| Plant, machinery and equipment | 23 | €17,372 | €11,055 | -€6,317 | -36.4% |
| Furniture and vehicles | 24 | €34,571 | €26,217 | -€8,355 | -24.2% |
| Other tangible fixed assets | 26 | €9,907 | €34,180 | +€24,273 | +245% |
| Financial fixed assets | 28 | €14,124 | €64,124 | +€50,000 | +354% |
| Current assets | 29/58 | €166,889 | €166,449 | -€439 | -0.3% |
| Amounts receivable within one year | 40/41 | €158,943 | €8,580 | -€150,363 | -94.6% |
| Trade receivables | 40 | €137,496 | €3,583 | -€133,912 | -97.4% |
| Other amounts receivable | 41 | €21,447 | €4,997 | -€16,451 | -76.7% |
| Cash at bank and in hand | 54/58 | €5,370 | €157,640 | +€152,270 | +2,836% |
| Deferred charges and accrued income | 490/1 | €2,576 | €230 | -€2,346 | -91.1% |
| Total equity and liabilities | 10/49 | €364,086 | €507,105 | +€143,019 | +39.3% |
| Equity | 10/15 | €24,905 | -€52,226 | -€77,131 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,687 | -€79,619 | -€74,932 | -1,599% |
| Investment grants | 15 | €10,991 | €8,793 | -€2,198 | -20.0% |
| Amounts payable | 17/49 | €339,181 | €559,331 | +€220,149 | +64.9% |
| Amounts payable after more than one year | 17 | €36,948 | €165,184 | +€128,237 | +347% |
| Financial debts | 170/4 | €36,948 | €165,184 | +€128,237 | +347% |
| Amounts payable within one year | 42/48 | €302,206 | €394,105 | +€91,899 | +30.4% |
| Current portion of amounts payable after more than one year | 42 | €13,987 | €49,051 | +€35,064 | +251% |
| Financial debts | 43 | €1,761 | - | -€1,761 | |
| Credit institutions | 430/8 | €1,761 | - | -€1,761 | |
| Trade debts | 44 | €212,293 | €148,055 | -€64,239 | -30.3% |
| Suppliers | 440/4 | €212,293 | €148,055 | -€64,239 | -30.3% |
| Taxes, remuneration and social security | 45 | €37,436 | €136,904 | +€99,468 | +266% |
| Taxes | 450/3 | €16,875 | €57,136 | +€40,261 | +239% |
| Remuneration and social security | 454/9 | €20,561 | €79,768 | +€59,207 | +288% |
| Other amounts payable | 47/48 | €36,728 | €60,095 | +€23,367 | +63.6% |
| Accrued charges and deferred income | 492/3 | €28 | €41 | +€13 | +48.4% |
| Remuneration, social security and pensions | 62 | €163,861 | €384,463 | +€220,603 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,012 | €84,411 | +€38,399 | +83.5% |
| Other operating charges | 640/8 | €8,826 | €12,951 | +€4,125 | +46.7% |
| Gross operating margin | 9900 | €192,824 | €423,808 | +€230,984 | +120% |
| Operating profit (loss) | 9901 | -€25,875 | -€58,017 | -€32,142 | -124% |
| Financial income | 75/76B | €336 | €2,406 | +€2,070 | +617% |
| Recurring financial income | 75 | €336 | €2,406 | +€2,070 | +617% |
| Financial charges | 65/66B | €7,042 | €19,001 | +€11,960 | +170% |
| Recurring financial charges | 65 | €7,042 | €19,001 | +€11,960 | +170% |
| Profit (loss) for the period before taxes | 9903 | -€32,581 | -€74,612 | -€42,031 | -129% |
| Income taxes | 67/77 | -€623 | €320 | +€944 | |
| Profit (loss) for the period | 9904 | -€31,957 | -€74,932 | -€42,975 | -134% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,957 | -€74,932 | -€42,975 | -134% |
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 17 October 2026 via checked.be.