LE CABARET: 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.
LE CABARET
Largest movements
- Cash -€75,968
down €75,968 (-74.6%), from €101,851 to €25,883
mainly Contributions, distributions and other (-€130,000) and Net result for the year (-€21,860)
- Receivables within one year -€45,108
down €45,108 (-75.1%), from €60,032 to €14,924
of which Other amounts receivable: -€45,239
- Tangible fixed assets -€5,038
down €5,038 (-51.0%), from €9,873 to €4,834
of which Furniture and vehicles: -€4,497
- Profit (loss) carried forward -€151,860
down €151,860, from €136,758 to -€15,102
- Tax, wage and social debts +€29,716
up €29,716 (+271%), from €10,983 to €40,699
of which Taxes: +€28,045
- Trade debts -€4,002
down €4,002 (-86.8%), from €4,612 to €610
- Staff costs +€22,074
up €22,074 (+45.8%), from €48,225 to €70,299
- Gross operating margin -€5,106
down €5,106 (-8.7%), from €58,741 to €53,636
- Provisions -€1,046
no longer reported in 2024 (was €1,046)
- Financial income -€642
down €642 (-27.6%), from €2,330 to €1,688
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 | €182,812 | €56,667 | -€126,145 | -69.0% |
| Fixed assets | 21/28 | €13,847 | €8,808 | -€5,038 | -36.4% |
| Tangible fixed assets | 22/27 | €9,873 | €4,834 | -€5,038 | -51.0% |
| Plant, machinery and equipment | 23 | €1,692 | €1,150 | -€542 | -32.0% |
| Furniture and vehicles | 24 | €8,181 | €3,684 | -€4,497 | -55.0% |
| Financial fixed assets | 28 | €3,974 | €3,974 | = | 0.0% |
| Current assets | 29/58 | €168,966 | €47,859 | -€121,107 | -71.7% |
| Stocks and contracts in progress | 3 | €650 | €1,126 | +€476 | +73.3% |
| Stocks | 30/36 | €650 | €1,126 | +€476 | +73.3% |
| Amounts receivable within one year | 40/41 | €60,032 | €14,924 | -€45,108 | -75.1% |
| Trade receivables | 40 | €971 | €1,101 | +€131 | +13.5% |
| Other amounts receivable | 41 | €59,062 | €13,823 | -€45,239 | -76.6% |
| Cash at bank and in hand | 54/58 | €101,851 | €25,883 | -€75,968 | -74.6% |
| Deferred charges and accrued income | 490/1 | €6,433 | €5,925 | -€507 | -7.9% |
| Total equity and liabilities | 10/49 | €182,812 | €56,667 | -€126,145 | -69.0% |
| Equity | 10/15 | €167,218 | €15,358 | -€151,860 | -90.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,758 | -€15,102 | -€151,860 | |
| Amounts payable | 17/49 | €15,595 | €41,309 | +€25,714 | +165% |
| Amounts payable within one year | 42/48 | €15,595 | €41,309 | +€25,714 | +165% |
| Trade debts | 44 | €4,612 | €610 | -€4,002 | -86.8% |
| Suppliers | 440/4 | €4,612 | €610 | -€4,002 | -86.8% |
| Taxes, remuneration and social security | 45 | €10,983 | €40,699 | +€29,716 | +271% |
| Taxes | 450/3 | €4,538 | €32,583 | +€28,045 | +618% |
| Remuneration and social security | 454/9 | €6,446 | €8,116 | +€1,671 | +25.9% |
| Remuneration, social security and pensions | 62 | €48,225 | €70,299 | +€22,074 | +45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,849 | €5,038 | +€189 | +3.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,046 | - | -€1,046 | |
| Other operating charges | 640/8 | €732 | €884 | +€152 | +20.8% |
| Gross operating margin | 9900 | €58,741 | €53,636 | -€5,106 | -8.7% |
| Operating profit (loss) | 9901 | €3,889 | -€22,586 | -€26,475 | |
| Financial income | 75/76B | €2,330 | €1,688 | -€642 | -27.6% |
| Recurring financial income | 75 | €2,330 | €1,688 | -€642 | -27.6% |
| Financial charges | 65/66B | €338 | €834 | +€495 | +146% |
| Recurring financial charges | 65 | €338 | €834 | +€495 | +146% |
| Profit (loss) for the period before taxes | 9903 | €5,881 | -€21,732 | -€27,613 | |
| Income taxes | 67/77 | €123 | €128 | +€5 | +3.9% |
| Profit (loss) for the period | 9904 | €5,758 | -€21,860 | -€27,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,758 | -€21,860 | -€27,618 |
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 25 October 2026 via checked.be.