L'ARTISAN TRAITEUR: what changed
L'ARTISAN TRAITEUR
Largest movements
- Receivables within one year -€196,256
down €196,256 (-72.5%), from €270,779 to €74,523
of which Trade receivables: -€171,010
- Cash -€10,584
down €10,584 (-55.7%), from €19,017 to €8,433
mainly Advances received (-€100,098) and Trade debts (-€75,113)
- Tangible fixed assets -€3,418
down €3,418 (-65.9%), from €5,190 to €1,772
of which Furniture and vehicles: -€2,035
- Stocks and contracts -€3,208
down €3,208 (-33.3%), from €9,623 to €6,415
- Advances received -€100,098
down €100,098 (-100%), from €100,098 to €0
- Trade debts -€75,113
down €75,113 (-55.7%), from €134,933 to €59,821
- Profit (loss) carried forward -€62,174
down €62,174, from €28,719 to -€33,455
- Other debts +€23,462
new in 2024: €23,462
- Gross operating margin -€69,933
down €69,933 (-92.0%), from €75,977 to €6,044
- Taxes +€2,988
up €2,988 (+47.7%), from €6,259 to €9,248
- Staff costs +€2,467
up €2,467 (+5.5%), from €45,144 to €47,610
- Other operating charges +€2,260
up €2,260 (+70.5%), from €3,205 to €5,465
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 | €307,833 | €94,318 | -€213,516 | -69.4% |
| Fixed assets | 21/28 | €8,333 | €4,915 | -€3,418 | -41.0% |
| Tangible fixed assets | 22/27 | €5,190 | €1,772 | -€3,418 | -65.9% |
| Plant, machinery and equipment | 23 | €2,624 | €1,240 | -€1,383 | -52.7% |
| Furniture and vehicles | 24 | €2,567 | €532 | -€2,035 | -79.3% |
| Financial fixed assets | 28 | €3,143 | €3,143 | = | 0.0% |
| Current assets | 29/58 | €299,500 | €89,403 | -€210,097 | -70.1% |
| Stocks and contracts in progress | 3 | €9,623 | €6,415 | -€3,208 | -33.3% |
| Stocks | 30/36 | €9,623 | €6,415 | -€3,208 | -33.3% |
| Amounts receivable within one year | 40/41 | €270,779 | €74,523 | -€196,256 | -72.5% |
| Trade receivables | 40 | €244,349 | €73,339 | -€171,010 | -70.0% |
| Other amounts receivable | 41 | €26,430 | €1,184 | -€25,246 | -95.5% |
| Cash at bank and in hand | 54/58 | €19,017 | €8,433 | -€10,584 | -55.7% |
| Deferred charges and accrued income | 490/1 | €81 | €32 | -€49 | -60.6% |
| Total equity and liabilities | 10/49 | €307,833 | €94,318 | -€213,516 | -69.4% |
| Equity | 10/15 | €42,503 | -€19,671 | -€62,174 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €13,285 | €13,285 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,285 | €13,285 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €13,285 | +€13,235 | +26,469% |
| Other | 1319 | €13,235 | - | -€13,235 | |
| Profit (loss) carried forward | 14 | €28,719 | -€33,455 | -€62,174 | |
| Amounts payable | 17/49 | €265,330 | €113,988 | -€151,342 | -57.0% |
| Amounts payable within one year | 42/48 | €265,330 | €113,988 | -€151,342 | -57.0% |
| Trade debts | 44 | €134,933 | €59,821 | -€75,113 | -55.7% |
| Suppliers | 440/4 | €134,933 | €59,821 | -€75,113 | -55.7% |
| Advances received on contracts in progress | 46 | €100,098 | €0 | -€100,098 | -100% |
| Taxes, remuneration and social security | 45 | €30,299 | €30,706 | +€407 | +1.3% |
| Taxes | 450/3 | €24,161 | €23,774 | -€387 | -1.6% |
| Remuneration and social security | 454/9 | €6,138 | €6,932 | +€794 | +12.9% |
| Other amounts payable | 47/48 | - | €23,462 | +€23,462 | |
| Remuneration, social security and pensions | 62 | €45,144 | €47,610 | +€2,467 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,477 | €3,418 | -€59 | -1.7% |
| Other operating charges | 640/8 | €3,205 | €5,465 | +€2,260 | +70.5% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | €75,977 | €6,044 | -€69,933 | -92.0% |
| Operating profit (loss) | 9901 | €24,151 | -€50,700 | -€74,851 | |
| Financial income | 75/76B | €213 | €81 | -€132 | -61.8% |
| Recurring financial income | 75 | €213 | €81 | -€132 | -61.8% |
| Financial charges | 65/66B | €2,928 | €2,308 | -€620 | -21.2% |
| Recurring financial charges | 65 | €2,928 | €2,308 | -€620 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €21,437 | -€52,926 | -€74,363 | |
| Income taxes | 67/77 | €6,259 | €9,248 | +€2,988 | +47.7% |
| Profit (loss) for the period | 9904 | €15,178 | -€62,174 | -€77,351 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,178 | -€62,174 | -€77,351 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.