LES CAVES DE THERESE: what changed
LES CAVES DE THERESE
Largest movements
- Receivables within one year -€37,379
down €37,379 (-60.9%), from €61,328 to €23,949
of which Trade receivables: -€32,617
- Cash -€5,922
down €5,922 (-12.9%), from €45,851 to €39,928
mainly Net result for the year (-€24,248) and Advances received (-€23,680)
- Profit (loss) carried forward -€24,248
down €24,248, from €5,427 to -€18,821
- Advances received -€23,680
down €23,680 (-60.8%), from €38,930 to €15,250
- Trade debts +€14,778
up €14,778 (+231%), from €6,393 to €21,171
- Other debts -€6,664
no longer reported in 2024 (was €6,664)
- Tax, wage and social debts -€3,186
down €3,186 (-42.3%), from €7,533 to €4,347
of which Remuneration and social security: -€1,695
- Gross operating margin -€45,147
down €45,147 (-20.9%), from €215,971 to €170,825
- Other operating charges +€17,690
up €17,690 (+10.0%), from €176,525 to €194,215
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,140 | €69,922 | -€43,217 | -38.2% |
| Fixed assets | 21/28 | €1,961 | €2,045 | +€84 | +4.3% |
| Tangible fixed assets | 22/27 | €1,743 | €1,827 | +€84 | +4.8% |
| Furniture and vehicles | 24 | €1,743 | €1,827 | +€84 | +4.8% |
| Financial fixed assets | 28 | €218 | €218 | = | 0.0% |
| Current assets | 29/58 | €111,178 | €67,877 | -€43,301 | -38.9% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €61,328 | €23,949 | -€37,379 | -60.9% |
| Trade receivables | 40 | €55,328 | €22,710 | -€32,617 | -59.0% |
| Other amounts receivable | 41 | €6,000 | €1,238 | -€4,762 | -79.4% |
| Cash at bank and in hand | 54/58 | €45,851 | €39,928 | -€5,922 | -12.9% |
| Total equity and liabilities | 10/49 | €113,140 | €69,922 | -€43,217 | -38.2% |
| Equity | 10/15 | €48,790 | €24,542 | -€24,248 | -49.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,763 | €24,763 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €22,904 | €22,904 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,427 | -€18,821 | -€24,248 | |
| Amounts payable | 17/49 | €64,350 | €45,380 | -€18,970 | -29.5% |
| Amounts payable within one year | 42/48 | €64,350 | €45,380 | -€18,970 | -29.5% |
| Financial debts | 43 | €4,830 | €4,611 | -€218 | -4.5% |
| Credit institutions | 430/8 | €4,830 | €4,611 | -€218 | -4.5% |
| Trade debts | 44 | €6,393 | €21,171 | +€14,778 | +231% |
| Suppliers | 440/4 | €6,393 | €21,171 | +€14,778 | +231% |
| Advances received on contracts in progress | 46 | €38,930 | €15,250 | -€23,680 | -60.8% |
| Taxes, remuneration and social security | 45 | €7,533 | €4,347 | -€3,186 | -42.3% |
| Taxes | 450/3 | €5,838 | €4,347 | -€1,491 | -25.5% |
| Remuneration and social security | 454/9 | €1,695 | - | -€1,695 | |
| Other amounts payable | 47/48 | €6,664 | - | -€6,664 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €600 | €857 | +€257 | +42.9% |
| Other operating charges | 640/8 | €176,525 | €194,215 | +€17,690 | +10.0% |
| Gross operating margin | 9900 | €215,971 | €170,825 | -€45,147 | -20.9% |
| Operating profit (loss) | 9901 | €38,846 | -€24,248 | -€63,094 | |
| Profit (loss) for the period before taxes | 9903 | €38,846 | -€24,248 | -€63,094 | |
| Profit (loss) for the period | 9904 | €38,846 | -€24,248 | -€63,094 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,846 | -€24,248 | -€63,094 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.