LA TARTINE: what changed
What changed
LA TARTINE
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
€78,544
2023 · €31,952+€46,593
Equity
€583,731
2023 · €505,187+€78,544
Cash
€48,205
2023 · €58,440-€10,234
Balance sheet total
€848,228
2023 · €840,304+€7,924
Largest movements
Assets
- Receivables within one year +€15,761
up €15,761 (+10.1%), from €155,839 to €171,600
of which Other amounts receivable: +€32,387
- Deferred charges and accrued income +€14,939
up €14,939 (+262%), from €5,703 to €20,643
- Tangible fixed assets -€12,407
down €12,407 (-20.1%), from €61,814 to €49,408
of which Furniture and vehicles: -€6,360
- Cash -€10,234
down €10,234 (-17.5%), from €58,440 to €48,205
mainly Debts after one year (-€65,000) and Receivables within one year (-€15,761)
Equity and liabilities
- Profit (loss) carried forward +€78,544
up €78,544 (+20.2%), from €388,841 to €467,386
- Debts after one year -€65,000
down €65,000 (-28.6%), from €227,499 to €162,499
Income statement
- Gross operating margin +€80,413
up €80,413 (+24.5%), from €328,784 to €409,197
- Staff costs +€51,660
up €51,660 (+24.4%), from €211,410 to €263,070
- Other operating charges -€16,229
down €16,229 (-78.4%), from €20,706 to €4,476
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.
Result 2023
€31,952
Gross operating margin
+€80,413
Staff costs
-€51,660
Depreciation
-€2,098
Other operating charges
+€16,229
Financial income
-€302
Financial charges
+€1,002
Taxes
+€3,009
Result 2024
€78,544
raises the resultlowers the result
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.
From operations
+€63,982
Investment
-€9,216
Financing
-€65,000
Cash 2023
€58,440
From operations (derived)
+€63,982
Net result for the year
+€78,544
Depreciation
+€21,623
Stocks and contracts
+€135
Receivables within one year
-€15,761
Deferred charges and accrued income
-€14,939
Trade debts
-€223
Tax, wage and social debts
-€5,398
Investment (derived)
-€9,216
Investment in fixed assets (net)
-€9,216
Financing
-€65,000
Debts after one year
-€65,000
Cash 2024
€48,205
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €840,304 | €848,228 | +€7,924 | +0.9% |
| Fixed assets | 21/28 | €604,772 | €592,365 | -€12,407 | -2.1% |
| Tangible fixed assets | 22/27 | €61,814 | €49,408 | -€12,407 | -20.1% |
| Plant, machinery and equipment | 23 | €39,513 | €39,243 | -€270 | -0.7% |
| Furniture and vehicles | 24 | €7,727 | €1,366 | -€6,360 | -82.3% |
| Other tangible fixed assets | 26 | €14,575 | €8,798 | -€5,777 | -39.6% |
| Financial fixed assets | 28 | €542,957 | €542,957 | = | 0.0% |
| Current assets | 29/58 | €235,532 | €255,863 | +€20,331 | +8.6% |
| Stocks and contracts in progress | 3 | €15,550 | €15,415 | -€135 | -0.9% |
| Stocks | 30/36 | €15,550 | €15,415 | -€135 | -0.9% |
| Amounts receivable within one year | 40/41 | €155,839 | €171,600 | +€15,761 | +10.1% |
| Trade receivables | 40 | €34,542 | €17,916 | -€16,626 | -48.1% |
| Other amounts receivable | 41 | €121,297 | €153,684 | +€32,387 | +26.7% |
| Cash at bank and in hand | 54/58 | €58,440 | €48,205 | -€10,234 | -17.5% |
| Deferred charges and accrued income | 490/1 | €5,703 | €20,643 | +€14,939 | +262% |
| Total equity and liabilities | 10/49 | €840,304 | €848,228 | +€7,924 | +0.9% |
| Equity | 10/15 | €505,187 | €583,731 | +€78,544 | +15.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Contributions outside capital | 11 | €24,789 | €24,789 | = | 0.0% |
| Other | 1109/19 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €91,556 | €91,556 | = | 0.0% |
| Tax-exempt reserves | 132 | €55,556 | €55,556 | = | 0.0% |
| Distributable reserves | 133 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €388,841 | €467,386 | +€78,544 | +20.2% |
| Amounts payable | 17/49 | €335,117 | €264,497 | -€70,621 | -21.1% |
| Amounts payable after more than one year | 17 | €227,499 | €162,499 | -€65,000 | -28.6% |
| Financial debts | 170/4 | €227,499 | €162,499 | -€65,000 | -28.6% |
| Amounts payable within one year | 42/48 | €107,618 | €101,998 | -€5,620 | -5.2% |
| Trade debts | 44 | €43,967 | €43,745 | -€223 | -0.5% |
| Suppliers | 440/4 | €43,967 | €43,745 | -€223 | -0.5% |
| Taxes, remuneration and social security | 45 | €52,896 | €47,498 | -€5,398 | -10.2% |
| Taxes | 450/3 | €26,353 | €23,379 | -€2,973 | -11.3% |
| Remuneration and social security | 454/9 | €26,543 | €24,119 | -€2,424 | -9.1% |
| Other amounts payable | 47/48 | €10,755 | €10,755 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €211,410 | €263,070 | +€51,660 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,525 | €21,623 | +€2,098 | +10.7% |
| Other operating charges | 640/8 | €20,706 | €4,476 | -€16,229 | -78.4% |
| Gross operating margin | 9900 | €328,784 | €409,197 | +€80,413 | +24.5% |
| Operating profit (loss) | 9901 | €77,144 | €120,028 | +€42,884 | +55.6% |
| Financial income | 75/76B | €534 | €231 | -€302 | -56.6% |
| Recurring financial income | 75 | €534 | €231 | -€302 | -56.6% |
| Financial charges | 65/66B | €14,758 | €13,756 | -€1,002 | -6.8% |
| Recurring financial charges | 65 | €14,758 | €13,756 | -€1,002 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €62,919 | €106,503 | +€43,584 | +69.3% |
| Income taxes | 67/77 | €30,967 | €27,959 | -€3,009 | -9.7% |
| Profit (loss) for the period | 9904 | €31,952 | €78,544 | +€46,593 | +146% |
| Profit (loss) for the period to be appropriated | 9905 | €31,952 | €78,544 | +€46,593 | +146% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.