LE MIDI BURGER: 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 MIDI BURGER
Largest movements
- Cash -€2,287
down €2,287 (-64.5%), from €3,548 to €1,261
mainly Other debts (-€5,208) and Net result for the year (-€1,038)
- Receivables within one year -€1,727
down €1,727 (-79.0%), from €2,187 to €460
of which Trade receivables: -€2,187
- Stocks and contracts -€1,193
down €1,193 (-73.7%), from €1,619 to €426
- Deferred charges and accrued income +€659
new in 2024: €659
- Tangible fixed assets -€365
no longer reported in 2024 (was €365)
- Other debts -€5,208
no longer reported in 2024 (was €5,208)
- Trade debts +€1,383
up €1,383 (+48.1%), from €2,878 to €4,261
- Profit (loss) carried forward -€1,038
down €1,038 (-12.8%), from -€8,118 to -€9,156
- Gross operating margin +€5,907
up €5,907 (+84.8%), from -€6,966 to -€1,059
- Financial income +€809
new in 2024: €809
of which Financial income: +€809
- Other operating charges -€490
down €490 (-60.2%), from €813 to €324
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 | €7,719 | €2,806 | -€4,913 | -63.7% |
| Fixed assets | 21/28 | €365 | - | -€365 | |
| Tangible fixed assets | 22/27 | €365 | - | -€365 | |
| Furniture and vehicles | 24 | €365 | - | -€365 | |
| Current assets | 29/58 | €7,354 | €2,806 | -€4,548 | -61.8% |
| Stocks and contracts in progress | 3 | €1,619 | €426 | -€1,193 | -73.7% |
| Stocks | 30/36 | €1,619 | €426 | -€1,193 | -73.7% |
| Amounts receivable within one year | 40/41 | €2,187 | €460 | -€1,727 | -79.0% |
| Trade receivables | 40 | €2,187 | - | -€2,187 | |
| Other amounts receivable | 41 | - | €460 | +€460 | |
| Cash at bank and in hand | 54/58 | €3,548 | €1,261 | -€2,287 | -64.5% |
| Deferred charges and accrued income | 490/1 | - | €659 | +€659 | |
| Total equity and liabilities | 10/49 | €7,719 | €2,806 | -€4,913 | -63.7% |
| Equity | 10/15 | -€418 | -€1,456 | -€1,038 | -248% |
| Contributions | 10/11 | €7,700 | €7,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,118 | -€9,156 | -€1,038 | -12.8% |
| Amounts payable | 17/49 | €8,137 | €4,261 | -€3,875 | -47.6% |
| Amounts payable within one year | 42/48 | €8,137 | €4,261 | -€3,875 | -47.6% |
| Trade debts | 44 | €2,878 | €4,261 | +€1,383 | +48.1% |
| Suppliers | 440/4 | €2,878 | €4,261 | +€1,383 | +48.1% |
| Taxes, remuneration and social security | 45 | €51 | - | -€51 | |
| Taxes | 450/3 | €51 | - | -€51 | |
| Other amounts payable | 47/48 | €5,208 | - | -€5,208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €365 | €365 | -€0 | -0.1% |
| Other operating charges | 640/8 | €813 | €324 | -€490 | -60.2% |
| Gross operating margin | 9900 | -€6,966 | -€1,059 | +€5,907 | +84.8% |
| Operating profit (loss) | 9901 | -€8,144 | -€1,748 | +€6,397 | +78.5% |
| Financial income | 75/76B | - | €809 | +€809 | |
| Recurring financial income | 75 | - | €809 | +€809 | |
| Non-recurring financial income | 76B | - | €809 | +€809 | |
| Financial charges | 65/66B | €80 | €99 | +€19 | +23.7% |
| Recurring financial charges | 65 | €80 | €99 | +€19 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,224 | -€1,038 | +€7,186 | +87.4% |
| Income taxes | 67/77 | -€0 | - | +€0 | |
| Profit (loss) for the period | 9904 | -€8,224 | -€1,038 | +€7,186 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,224 | -€1,038 | +€7,186 | +87.4% |
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 27 October 2026 via checked.be.