LA TAVERNETTA: 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 TAVERNETTA
Largest movements
- Stocks and contracts -€6,000
down €6,000 (-69.9%), from €8,580 to €2,580
- Receivables within one year -€3,972
down €3,972 (-93.2%), from €4,261 to €289
of which Trade receivables: -€4,261
- Tangible fixed assets -€1,036
down €1,036 (-45.4%), from €2,284 to €1,247
of which Furniture and vehicles: -€832
- Cash -€678
down €678 (-4.4%), from €15,354 to €14,676
mainly Net result for the year (-€8,439) and Debts after one year (-€3,366)
- Profit (loss) carried forward -€8,439
down €8,439 (-36.4%), from -€23,174 to -€31,613
- Debts after one year -€3,366
down €3,366 (-63.2%), from €5,329 to €1,963
- Other debts -€2,526
down €2,526 (-16.4%), from €15,443 to €12,917
- Tax, wage and social debts +€1,449
up €1,449 (+18.8%), from €7,692 to €9,140
of which Remuneration and social security: +€740
- Trade debts +€1,196
up €1,196 (+29.2%), from €4,097 to €5,294
- Gross operating margin +€14,235
up €14,235 (+39.1%), from €36,419 to €50,654
- Staff costs +€13,583
up €13,583 (+32.2%), from €42,150 to €55,733
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 | €31,346 | €19,660 | -€11,686 | -37.3% |
| Fixed assets | 21/28 | €3,152 | €2,115 | -€1,036 | -32.9% |
| Tangible fixed assets | 22/27 | €2,284 | €1,247 | -€1,036 | -45.4% |
| Plant, machinery and equipment | 23 | €685 | €480 | -€205 | -29.9% |
| Furniture and vehicles | 24 | €1,599 | €768 | -€832 | -52.0% |
| Financial fixed assets | 28 | €868 | €868 | = | 0.0% |
| Current assets | 29/58 | €28,194 | €17,544 | -€10,650 | -37.8% |
| Stocks and contracts in progress | 3 | €8,580 | €2,580 | -€6,000 | -69.9% |
| Stocks | 30/36 | €8,580 | €2,580 | -€6,000 | -69.9% |
| Amounts receivable within one year | 40/41 | €4,261 | €289 | -€3,972 | -93.2% |
| Trade receivables | 40 | €4,261 | - | -€4,261 | |
| Other amounts receivable | 41 | - | €289 | +€289 | |
| Cash at bank and in hand | 54/58 | €15,354 | €14,676 | -€678 | -4.4% |
| Total equity and liabilities | 10/49 | €31,346 | €19,660 | -€11,686 | -37.3% |
| Equity | 10/15 | -€4,582 | -€13,021 | -€8,439 | -184% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,174 | -€31,613 | -€8,439 | -36.4% |
| Amounts payable | 17/49 | €35,928 | €32,681 | -€3,247 | -9.0% |
| Amounts payable after more than one year | 17 | €5,329 | €1,963 | -€3,366 | -63.2% |
| Financial debts | 170/4 | €5,329 | €1,963 | -€3,366 | -63.2% |
| Amounts payable within one year | 42/48 | €30,598 | €30,717 | +€119 | +0.4% |
| Financial debts | 43 | €3,366 | €3,366 | = | 0.0% |
| Credit institutions | 430/8 | €3,366 | €3,366 | = | 0.0% |
| Trade debts | 44 | €4,097 | €5,294 | +€1,196 | +29.2% |
| Suppliers | 440/4 | €4,097 | €5,294 | +€1,196 | +29.2% |
| Taxes, remuneration and social security | 45 | €7,692 | €9,140 | +€1,449 | +18.8% |
| Taxes | 450/3 | €3,702 | €4,411 | +€709 | +19.1% |
| Remuneration and social security | 454/9 | €3,990 | €4,729 | +€740 | +18.5% |
| Other amounts payable | 47/48 | €15,443 | €12,917 | -€2,526 | -16.4% |
| Remuneration, social security and pensions | 62 | €42,150 | €55,733 | +€13,583 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,036 | €1,036 | -€0 | 0.0% |
| Other operating charges | 640/8 | €650 | €744 | +€94 | +14.5% |
| Gross operating margin | 9900 | €36,419 | €50,654 | +€14,235 | +39.1% |
| Operating profit (loss) | 9901 | -€7,418 | -€6,860 | +€558 | +7.5% |
| Financial income | 75/76B | €30 | €19 | -€10 | -34.5% |
| Recurring financial income | 75 | €30 | €19 | -€10 | -34.5% |
| Financial charges | 65/66B | €2,019 | €1,599 | -€420 | -20.8% |
| Recurring financial charges | 65 | €2,019 | €1,599 | -€420 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,407 | -€8,439 | +€967 | +10.3% |
| Profit (loss) for the period | 9904 | -€9,407 | -€8,439 | +€967 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,407 | -€8,439 | +€967 | +10.3% |
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 14 October 2026 via checked.be.