La Cantina: 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.
La Cantina
Largest movements
- Deferred charges and accrued income +€13,914
up €13,914 (+194%), from €7,161 to €21,076
- Cash +€10,324
up €10,324 (+38.4%), from €26,856 to €37,180
mainly Net result for the year (+€35,960) and Tax, wage and social debts (+€21,534)
- Stocks and contracts +€9,147
up €9,147 (+121%), from €7,568 to €16,715
- Tangible fixed assets +€6,927
up €6,927 (+7.0%), from €98,442 to €105,369
of which Other tangible fixed assets: +€5,767
- Receivables within one year +€6,515
up €6,515 (+48.5%), from €13,423 to €19,938
of which Trade receivables: +€13,855
- Reserves +€35,960
up €35,960 (+356%), from €10,089 to €46,049
- Tax, wage and social debts +€21,534
up €21,534 (+1,528%), from €1,409 to €22,943
of which Taxes: +€12,411
- Trade debts -€20,953
down €20,953 (-22.8%), from €91,915 to €70,962
- Accrued charges and deferred income +€9,798
new in 2024: €9,798
- Gross operating margin +€86,345
up €86,345 (+256%), from €33,779 to €120,124
- Staff costs +€40,085
up €40,085 (+335%), from €11,973 to €52,058
- Taxes +€10,398
up €10,398 (+738%), from €1,409 to €11,807
- Depreciation +€7,224
up €7,224 (+124%), from €5,808 to €13,031
- Financial charges +€2,065
up €2,065 (+54.7%), from €3,778 to €5,844
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 | €153,466 | €200,378 | +€46,912 | +30.6% |
| Fixed assets | 21/28 | €98,457 | €105,469 | +€7,012 | +7.1% |
| Tangible fixed assets | 22/27 | €98,442 | €105,369 | +€6,927 | +7.0% |
| Plant, machinery and equipment | 23 | €73,385 | €76,394 | +€3,009 | +4.1% |
| Furniture and vehicles | 24 | €13,415 | €11,566 | -€1,849 | -13.8% |
| Other tangible fixed assets | 26 | €11,643 | €17,410 | +€5,767 | +49.5% |
| Financial fixed assets | 28 | €15 | €100 | +€85 | +567% |
| Current assets | 29/58 | €55,009 | €94,909 | +€39,900 | +72.5% |
| Stocks and contracts in progress | 3 | €7,568 | €16,715 | +€9,147 | +121% |
| Stocks | 30/36 | €7,568 | €16,715 | +€9,147 | +121% |
| Amounts receivable within one year | 40/41 | €13,423 | €19,938 | +€6,515 | +48.5% |
| Trade receivables | 40 | €1,411 | €15,265 | +€13,855 | +982% |
| Other amounts receivable | 41 | €12,012 | €4,672 | -€7,340 | -61.1% |
| Cash at bank and in hand | 54/58 | €26,856 | €37,180 | +€10,324 | +38.4% |
| Deferred charges and accrued income | 490/1 | €7,161 | €21,076 | +€13,914 | +194% |
| Total equity and liabilities | 10/49 | €153,466 | €200,378 | +€46,912 | +30.6% |
| Equity | 10/15 | €30,089 | €66,049 | +€35,960 | +120% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €10,089 | €46,049 | +€35,960 | +356% |
| Distributable reserves | 133 | €10,089 | €46,049 | +€35,960 | +356% |
| Amounts payable | 17/49 | €123,377 | €134,329 | +€10,952 | +8.9% |
| Amounts payable after more than one year | 17 | €30,053 | €30,626 | +€573 | +1.9% |
| Other amounts payable | 178/9 | €30,053 | €30,626 | +€573 | +1.9% |
| Amounts payable within one year | 42/48 | €93,324 | €93,905 | +€581 | +0.6% |
| Trade debts | 44 | €91,915 | €70,962 | -€20,953 | -22.8% |
| Suppliers | 440/4 | €91,915 | €70,962 | -€20,953 | -22.8% |
| Taxes, remuneration and social security | 45 | €1,409 | €22,943 | +€21,534 | +1,528% |
| Taxes | 450/3 | €1,409 | €13,821 | +€12,411 | +881% |
| Remuneration and social security | 454/9 | - | €9,123 | +€9,123 | |
| Accrued charges and deferred income | 492/3 | - | €9,798 | +€9,798 | |
| Remuneration, social security and pensions | 62 | €11,973 | €52,058 | +€40,085 | +335% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,808 | €13,031 | +€7,224 | +124% |
| Other operating charges | 640/8 | €2,053 | €1,461 | -€592 | -28.8% |
| Gross operating margin | 9900 | €33,779 | €120,124 | +€86,345 | +256% |
| Operating profit (loss) | 9901 | €13,946 | €53,574 | +€39,628 | +284% |
| Financial income | 75/76B | €1,330 | €37 | -€1,293 | -97.2% |
| Recurring financial income | 75 | €1,330 | €37 | -€1,293 | -97.2% |
| Financial charges | 65/66B | €3,778 | €5,844 | +€2,065 | +54.7% |
| Recurring financial charges | 65 | €3,778 | €5,844 | +€2,065 | +54.7% |
| Profit (loss) for the period before taxes | 9903 | €11,498 | €47,767 | +€36,269 | +315% |
| Income taxes | 67/77 | €1,409 | €11,807 | +€10,398 | +738% |
| Profit (loss) for the period | 9904 | €10,089 | €35,960 | +€25,871 | +256% |
| Profit (loss) for the period to be appropriated | 9905 | €10,089 | €35,960 | +€25,871 | +256% |
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 27 October 2026 via checked.be.