La Vache à table: 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 Vache à table
Largest movements
- Receivables within one year -€33,464
down €33,464 (-48.9%), from €68,381 to €34,918
of which Trade receivables: -€26,059
- Tangible fixed assets -€30,662
down €30,662 (-66.0%), from €46,450 to €15,788
of which Plant, machinery and equipment: -€26,442
- Cash +€11,041
up €11,041 (+63.8%), from €17,295 to €28,336
mainly Receivables within one year (+€33,464) and Investment in fixed assets (net) (+€24,080)
- Trade debts -€60,459
down €60,459 (-85.6%), from €70,657 to €10,198
- Tax, wage and social debts +€14,374
up €14,374 (+3061.4%), from €470 to €14,843
- Debts after one year -€8,325
down €8,325 (-25.5%), from €32,668 to €24,343
- Profit (loss) carried forward +€2,761
up €2,761 (+301.5%), from €916 to €3,677
- Other operating charges +€9,320
up €9,320 (+4660.0%), from €200 to €9,520
- Gross operating margin +€7,386
up €7,386 (+53.9%), from €13,697 to €21,083
- Depreciation -€5,135
down €5,135 (-43.8%), from €11,717 to €6,582
- Financial charges +€313
up €313 (+16.4%), from €1,912 to €2,225
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.
Cash bridge derived
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 | €134,551 | €82,399 | -€52,151 | -38.8% |
| Fixed assets | 21/28 | €46,450 | €15,788 | -€30,662 | -66.0% |
| Tangible fixed assets | 22/27 | €46,450 | €15,788 | -€30,662 | -66.0% |
| Plant, machinery and equipment | 23 | €32,703 | €6,261 | -€26,442 | -80.9% |
| Furniture and vehicles | 24 | €13,747 | €9,527 | -€4,220 | -30.7% |
| Current assets | 29/58 | €88,101 | €66,611 | -€21,490 | -24.4% |
| Stocks and contracts in progress | 3 | €1,765 | €1,765 | = | 0.0% |
| Stocks | 30/36 | €1,765 | €1,765 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €68,381 | €34,918 | -€33,464 | -48.9% |
| Trade receivables | 40 | €60,976 | €34,918 | -€26,059 | -42.7% |
| Other amounts receivable | 41 | €7,405 | - | -€7,405 | |
| Cash at bank and in hand | 54/58 | €17,295 | €28,336 | +€11,041 | +63.8% |
| Deferred charges and accrued income | 490/1 | €660 | €1,592 | +€933 | +141.4% |
| Total equity and liabilities | 10/49 | €134,551 | €82,399 | -€52,151 | -38.8% |
| Equity | 10/15 | €10,916 | €13,677 | +€2,761 | +25.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €916 | €3,677 | +€2,761 | +301.5% |
| Amounts payable | 17/49 | €123,635 | €68,723 | -€54,912 | -44.4% |
| Amounts payable after more than one year | 17 | €32,668 | €24,343 | -€8,325 | -25.5% |
| Financial debts | 170/4 | €32,668 | €24,343 | -€8,325 | -25.5% |
| Amounts payable within one year | 42/48 | €90,967 | €44,380 | -€46,587 | -51.2% |
| Current portion of amounts payable after more than one year | 42 | €8,139 | €8,325 | +€186 | +2.3% |
| Trade debts | 44 | €70,657 | €10,198 | -€60,459 | -85.6% |
| Suppliers | 440/4 | €70,657 | €10,198 | -€60,459 | -85.6% |
| Taxes, remuneration and social security | 45 | €470 | €14,843 | +€14,374 | +3061.4% |
| Taxes | 450/3 | €470 | €14,843 | +€14,374 | +3061.4% |
| Other amounts payable | 47/48 | €11,702 | €11,014 | -€688 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,717 | €6,582 | -€5,135 | -43.8% |
| Other operating charges | 640/8 | €200 | €9,520 | +€9,320 | +4660.0% |
| Gross operating margin | 9900 | €13,697 | €21,083 | +€7,386 | +53.9% |
| Operating profit (loss) | 9901 | €1,780 | €4,982 | +€3,202 | +179.9% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,912 | €2,225 | +€313 | +16.4% |
| Recurring financial charges | 65 | €1,912 | €2,225 | +€313 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | -€132 | €2,761 | +€2,893 | |
| Profit (loss) for the period | 9904 | -€132 | €2,761 | +€2,893 | |
| Profit (loss) for the period to be appropriated | 9905 | -€132 | €2,761 | +€2,893 |
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 9 October 2026 via checked.be.