LA CHARCUTERIE: 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 CHARCUTERIE
Largest movements
- Receivables within one year +€12,602
up €12,602 (+10.7%), from €117,728 to €130,330
of which Other amounts receivable: +€9,571
- Profit (loss) carried forward +€22,548
up €22,548, from -€16,018 to €6,530
- Trade debts -€12,296
down €12,296 (-22.3%), from €55,182 to €42,887
- Tax, wage and social debts +€1,858
up €1,858 (+8.6%), from €21,606 to €23,464
of which Remuneration and social security: +€1,576
- Accrued charges and deferred income -€1,807
down €1,807 (-100%), from €1,807 to €0
- Gross operating margin -€17,593
down €17,593 (-33.9%), from €51,917 to €34,324
- Staff costs -€11,824
down €11,824 (-70.0%), from €16,886 to €5,062
- Other operating charges +€1,403
up €1,403 (+116%), from €1,205 to €2,607
- Taxes +€982
up €982, from €0 to €982
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 | €126,869 | €137,657 | +€10,788 | +8.5% |
| Fixed assets | 21/28 | €6,912 | €5,627 | -€1,285 | -18.6% |
| Tangible fixed assets | 22/27 | €2,352 | €1,067 | -€1,285 | -54.6% |
| Furniture and vehicles | 24 | €318 | €0 | -€318 | -100% |
| Other tangible fixed assets | 26 | €2,034 | €1,067 | -€967 | -47.5% |
| Financial fixed assets | 28 | €4,560 | €4,560 | = | 0.0% |
| Current assets | 29/58 | €119,957 | €132,030 | +€12,072 | +10.1% |
| Amounts receivable within one year | 40/41 | €117,728 | €130,330 | +€12,602 | +10.7% |
| Trade receivables | 40 | €39,327 | €42,359 | +€3,032 | +7.7% |
| Other amounts receivable | 41 | €78,400 | €87,971 | +€9,571 | +12.2% |
| Cash at bank and in hand | 54/58 | €2,230 | €1,700 | -€530 | -23.8% |
| Total equity and liabilities | 10/49 | €126,869 | €137,657 | +€10,788 | +8.5% |
| Equity | 10/15 | €15,482 | €38,030 | +€22,548 | +146% |
| Contributions | 10/11 | €31,500 | €31,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,018 | €6,530 | +€22,548 | |
| Amounts payable | 17/49 | €111,387 | €99,628 | -€11,760 | -10.6% |
| Amounts payable within one year | 42/48 | €109,580 | €99,628 | -€9,952 | -9.1% |
| Trade debts | 44 | €55,182 | €42,887 | -€12,296 | -22.3% |
| Suppliers | 440/4 | €55,182 | €42,887 | -€12,296 | -22.3% |
| Taxes, remuneration and social security | 45 | €21,606 | €23,464 | +€1,858 | +8.6% |
| Taxes | 450/3 | €16,669 | €16,951 | +€283 | +1.7% |
| Remuneration and social security | 454/9 | €4,937 | €6,513 | +€1,576 | +31.9% |
| Other amounts payable | 47/48 | €32,792 | €33,277 | +€485 | +1.5% |
| Accrued charges and deferred income | 492/3 | €1,807 | €0 | -€1,807 | -100% |
| Remuneration, social security and pensions | 62 | €16,886 | €5,062 | -€11,824 | -70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,286 | €1,285 | -€2 | -0.1% |
| Other operating charges | 640/8 | €1,205 | €2,607 | +€1,403 | +116% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €51,917 | €34,324 | -€17,593 | -33.9% |
| Operating profit (loss) | 9901 | €32,540 | €25,370 | -€7,170 | -22.0% |
| Financial income | 75/76B | €0 | €17 | +€16 | +12,638% |
| Recurring financial income | 75 | €0 | €17 | +€16 | +12,638% |
| Financial charges | 65/66B | €1,444 | €1,857 | +€413 | +28.6% |
| Recurring financial charges | 65 | €1,444 | €1,857 | +€413 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €31,096 | €23,530 | -€7,566 | -24.3% |
| Income taxes | 67/77 | €0 | €982 | +€982 | |
| Profit (loss) for the period | 9904 | €31,096 | €22,548 | -€8,549 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,096 | €22,548 | -€8,549 | -27.5% |
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 31 October 2026 via checked.be.