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
- Receivables within one year -€3,715
down €3,715 (-14.3%), from €25,959 to €22,244
of which Trade receivables: -€3,555
- Stocks and contracts +€499
up €499 (+32.4%), from €1,539 to €2,038
- Tangible fixed assets -€422
down €422 (-41.7%), from €1,012 to €590
of which Other tangible fixed assets: -€327
- Tax, wage and social debts -€2,525
down €2,525 (-13.3%), from €19,035 to €16,510
of which Remuneration and social security: -€3,642
- Short-term financial debts -€2,351
down €2,351 (-83.9%), from €2,803 to €452
- Trade debts +€1,336
up €1,336 (+24.5%), from €5,454 to €6,790
- Staff costs -€29,185
down €29,185 (-41.0%), from €71,256 to €42,071
- Gross operating margin -€18,202
down €18,202 (-29.3%), from €62,146 to €43,944
- Other operating charges -€11,819
down €11,819 (-91.5%), from €12,911 to €1,092
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 | €35,139 | €31,501 | -€3,638 | -10.4% |
| Fixed assets | 21/28 | €4,700 | €4,279 | -€422 | -9.0% |
| Tangible fixed assets | 22/27 | €1,012 | €590 | -€422 | -41.7% |
| Furniture and vehicles | 24 | €95 | - | -€95 | |
| Other tangible fixed assets | 26 | €917 | €590 | -€327 | -35.6% |
| Financial fixed assets | 28 | €3,689 | €3,689 | = | 0.0% |
| Current assets | 29/58 | €30,439 | €27,223 | -€3,216 | -10.6% |
| Stocks and contracts in progress | 3 | €1,539 | €2,038 | +€499 | +32.4% |
| Stocks | 30/36 | €1,539 | €2,038 | +€499 | +32.4% |
| Amounts receivable within one year | 40/41 | €25,959 | €22,244 | -€3,715 | -14.3% |
| Trade receivables | 40 | €13,447 | €9,892 | -€3,555 | -26.4% |
| Other amounts receivable | 41 | €12,512 | €12,352 | -€160 | -1.3% |
| Cash at bank and in hand | 54/58 | €2,941 | €2,941 | = | 0.0% |
| Total equity and liabilities | 10/49 | €35,139 | €31,501 | -€3,638 | -10.4% |
| Equity | 10/15 | €7,847 | €7,750 | -€97 | -1.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €40,235 | €40,235 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,606 | €1,606 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,606 | €1,606 | = | 0.0% |
| Distributable reserves | 133 | €38,629 | €38,629 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,980 | -€51,078 | -€97 | -0.2% |
| Amounts payable | 17/49 | €27,292 | €23,752 | -€3,540 | -13.0% |
| Amounts payable within one year | 42/48 | €27,292 | €23,752 | -€3,540 | -13.0% |
| Financial debts | 43 | €2,803 | €452 | -€2,351 | -83.9% |
| Credit institutions | 430/8 | €2,803 | €452 | -€2,351 | -83.9% |
| Trade debts | 44 | €5,454 | €6,790 | +€1,336 | +24.5% |
| Suppliers | 440/4 | €5,454 | €6,790 | +€1,336 | +24.5% |
| Taxes, remuneration and social security | 45 | €19,035 | €16,510 | -€2,525 | -13.3% |
| Taxes | 450/3 | €2,327 | €3,444 | +€1,117 | +48.0% |
| Remuneration and social security | 454/9 | €16,708 | €13,066 | -€3,642 | -21.8% |
| Remuneration, social security and pensions | 62 | €71,256 | €42,071 | -€29,185 | -41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €891 | €422 | -€469 | -52.7% |
| Other operating charges | 640/8 | €12,911 | €1,092 | -€11,819 | -91.5% |
| Gross operating margin | 9900 | €62,146 | €43,944 | -€18,202 | -29.3% |
| Operating profit (loss) | 9901 | -€22,911 | €360 | +€23,271 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -70.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -70.3% |
| Financial charges | 65/66B | €338 | €457 | +€119 | +35.1% |
| Recurring financial charges | 65 | €338 | €457 | +€119 | +35.1% |
| Profit (loss) for the period before taxes | 9903 | -€23,248 | -€97 | +€23,151 | +99.6% |
| Profit (loss) for the period | 9904 | -€23,248 | -€97 | +€23,151 | +99.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,248 | -€97 | +€23,151 | +99.6% |
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 15 October 2026 via checked.be.