LE CASSE CROUTE: 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 CASSE CROUTE
Largest movements
- Receivables within one year +€14,829
up €14,829 (+85.9%), from €17,272 to €32,101
of which Trade receivables: +€12,725
- Deferred charges and accrued income +€7,534
up €7,534 (+1,612%), from €467 to €8,001
- Cash +€4,775
up €4,775 (+20.5%), from €23,238 to €28,013
mainly Trade debts (+€20,920) and Net result for the year (+€13,428)
- Tangible fixed assets +€3,375
up €3,375 (+33.0%), from €10,237 to €13,612
of which Other tangible fixed assets: +€3,450
- Trade debts +€20,920
up €20,920 (+94.7%), from €22,087 to €43,007
- Reserves +€13,000
new in 2024: €13,000
- Other debts -€7,537
no longer reported in 2024 (was €7,537)
- Tax, wage and social debts +€3,702
up €3,702 (+75.1%), from €4,930 to €8,632
of which Remuneration and social security: +€2,341
- Gross operating margin +€42,353
up €42,353 (+46.6%), from €90,977 to €133,330
- Staff costs +€33,482
up €33,482 (+44.8%), from €74,710 to €108,193
- Taxes +€4,361
new in 2024: €4,361
- Depreciation +€1,500
up €1,500 (+69.2%), from €2,168 to €3,668
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 | €53,365 | €83,878 | +€30,513 | +57.2% |
| Fixed assets | 21/28 | €10,726 | €14,101 | +€3,375 | +31.5% |
| Tangible fixed assets | 22/27 | €10,237 | €13,612 | +€3,375 | +33.0% |
| Plant, machinery and equipment | 23 | €10,146 | €10,070 | -€75 | -0.7% |
| Other tangible fixed assets | 26 | €92 | €3,542 | +€3,450 | +3,769% |
| Financial fixed assets | 28 | €489 | €489 | = | 0.0% |
| Current assets | 29/58 | €42,640 | €69,778 | +€27,138 | +63.6% |
| Stocks and contracts in progress | 3 | €1,663 | €1,663 | = | 0.0% |
| Stocks | 30/36 | €1,663 | €1,663 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,272 | €32,101 | +€14,829 | +85.9% |
| Trade receivables | 40 | €17,104 | €29,828 | +€12,725 | +74.4% |
| Other amounts receivable | 41 | €168 | €2,273 | +€2,105 | +1,254% |
| Cash at bank and in hand | 54/58 | €23,238 | €28,013 | +€4,775 | +20.5% |
| Deferred charges and accrued income | 490/1 | €467 | €8,001 | +€7,534 | +1,612% |
| Total equity and liabilities | 10/49 | €53,365 | €83,878 | +€30,513 | +57.2% |
| Equity | 10/15 | €18,812 | €32,239 | +€13,428 | +71.4% |
| Contributions | 10/11 | €88,600 | €88,600 | = | 0.0% |
| Reserves | 13 | - | €13,000 | +€13,000 | |
| Distributable reserves | 133 | - | €13,000 | +€13,000 | |
| Profit (loss) carried forward | 14 | -€69,788 | -€69,361 | +€428 | +0.6% |
| Amounts payable | 17/49 | €34,554 | €51,639 | +€17,085 | +49.4% |
| Amounts payable within one year | 42/48 | €34,554 | €51,639 | +€17,085 | +49.4% |
| Trade debts | 44 | €22,087 | €43,007 | +€20,920 | +94.7% |
| Suppliers | 440/4 | €22,087 | €43,007 | +€20,920 | +94.7% |
| Taxes, remuneration and social security | 45 | €4,930 | €8,632 | +€3,702 | +75.1% |
| Taxes | 450/3 | - | €1,361 | +€1,361 | |
| Remuneration and social security | 454/9 | €4,930 | €7,271 | +€2,341 | +47.5% |
| Other amounts payable | 47/48 | €7,537 | - | -€7,537 | |
| Remuneration, social security and pensions | 62 | €74,710 | €108,193 | +€33,482 | +44.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,168 | €3,668 | +€1,500 | +69.2% |
| Other operating charges | 640/8 | €1,190 | €1,691 | +€501 | +42.1% |
| Gross operating margin | 9900 | €90,977 | €133,330 | +€42,353 | +46.6% |
| Operating profit (loss) | 9901 | €12,908 | €19,778 | +€6,869 | +53.2% |
| Financial income | 75/76B | €12 | €97 | +€85 | +736% |
| Recurring financial income | 75 | €12 | €97 | +€85 | +736% |
| Financial charges | 65/66B | €1,547 | €2,085 | +€538 | +34.8% |
| Recurring financial charges | 65 | €1,547 | €2,085 | +€538 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €11,373 | €17,789 | +€6,417 | +56.4% |
| Income taxes | 67/77 | - | €4,361 | +€4,361 | |
| Profit (loss) for the period | 9904 | €11,373 | €13,428 | +€2,055 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,373 | €13,428 | +€2,055 | +18.1% |
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 30 October 2026 via checked.be.