MADAME CAFE: 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.
MADAME CAFE
Largest movements
- Receivables within one year +€402,510
up €402,510 (+186%), from €216,026 to €618,537
- Cash -€223,579
down €223,579 (-70.4%), from €317,586 to €94,007
mainly Receivables within one year (-€402,510) and Net result for the year (-€175,706)
- Stocks and contracts +€8,837
up €8,837 (+20.8%), from €42,519 to €51,356
- Tangible fixed assets -€8,286
down €8,286 (-27.3%), from €30,342 to €22,056
- Trade debts +€198,768
up €198,768 (+43.9%), from €453,126 to €651,894
- Profit (loss) carried forward -€175,706
down €175,706 (-96.5%), from -€182,098 to -€357,804
- Tax, wage and social debts +€156,280
up €156,280 (+411%), from €37,998 to €194,278
of which Remuneration and social security: +€142,474
- Purchases and services -€729,333
no longer reported in 2024 (was €729,333)
- Turnover -€700,426
no longer reported in 2024 (was €700,426)
- Gross operating margin +€589,524
up €589,524, from -€22,124 to €567,400
- Staff costs +€505,110
up €505,110 (+335%), from €150,607 to €655,717
- Financial charges +€28,190
up €28,190 (+464%), from €6,075 to €34,265
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 | €608,608 | €787,945 | +€179,337 | +29.5% |
| Formation expenses | 20 | - | €1,660 | +€1,660 | |
| Fixed assets | 21/28 | €32,477 | €22,056 | -€10,421 | -32.1% |
| Intangible fixed assets | 21 | €2,135 | €0 | -€2,135 | -100% |
| Tangible fixed assets | 22/27 | €30,342 | €22,056 | -€8,286 | -27.3% |
| Plant, machinery and equipment | 23 | €30,342 | €22,056 | -€8,286 | -27.3% |
| Current assets | 29/58 | €576,131 | €764,229 | +€188,098 | +32.6% |
| Stocks and contracts in progress | 3 | €42,519 | €51,356 | +€8,837 | +20.8% |
| Stocks | 30/36 | €42,519 | €51,356 | +€8,837 | +20.8% |
| Amounts receivable within one year | 40/41 | €216,026 | €618,537 | +€402,510 | +186% |
| Trade receivables | 40 | €216,026 | €618,537 | +€402,510 | +186% |
| Cash at bank and in hand | 54/58 | €317,586 | €94,007 | -€223,579 | -70.4% |
| Deferred charges and accrued income | 490/1 | - | €330 | +€330 | |
| Total equity and liabilities | 10/49 | €608,608 | €787,945 | +€179,337 | +29.5% |
| Equity | 10/15 | €113,527 | -€62,179 | -€175,706 | |
| Contributions | 10/11 | €295,625 | €295,625 | = | 0.0% |
| Capital | 10 | €295,625 | €295,625 | = | 0.0% |
| Issued capital | 100 | €523,000 | €523,000 | = | 0.0% |
| Uncalled capital | 101 | €227,375 | €227,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€182,098 | -€357,804 | -€175,706 | -96.5% |
| Amounts payable | 17/49 | €495,081 | €850,125 | +€355,043 | +71.7% |
| Amounts payable within one year | 42/48 | €491,124 | €850,089 | +€358,965 | +73.1% |
| Trade debts | 44 | €453,126 | €651,894 | +€198,768 | +43.9% |
| Suppliers | 440/4 | €453,126 | €651,894 | +€198,768 | +43.9% |
| Advances received on contracts in progress | 46 | - | €3,917 | +€3,917 | |
| Taxes, remuneration and social security | 45 | €37,998 | €194,278 | +€156,280 | +411% |
| Taxes | 450/3 | €9,455 | €23,260 | +€13,806 | +146% |
| Remuneration and social security | 454/9 | €28,544 | €171,018 | +€142,474 | +499% |
| Accrued charges and deferred income | 492/3 | €3,957 | €36 | -€3,922 | -99.1% |
| Turnover | 70 | €700,426 | - | -€700,426 | |
| Goods, raw materials, services and sundry goods | 60/61 | €729,333 | - | -€729,333 | |
| Remuneration, social security and pensions | 62 | €150,607 | €655,717 | +€505,110 | +335% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,295 | €8,761 | +€5,466 | +166% |
| Other operating charges | 640/8 | - | €5,296 | +€5,296 | |
| Non-recurring operating charges | 66A | - | €39,734 | +€39,734 | |
| Gross operating margin | 9900 | -€22,124 | €567,400 | +€589,524 | |
| Operating profit (loss) | 9901 | -€176,026 | -€142,109 | +€33,918 | +19.3% |
| Financial income | 75/76B | €3 | €952 | +€949 | +31,207% |
| Recurring financial income | 75 | €3 | €952 | +€949 | +31,207% |
| Financial charges | 65/66B | €6,075 | €34,265 | +€28,190 | +464% |
| Recurring financial charges | 65 | €6,075 | €34,265 | +€28,190 | +464% |
| Profit (loss) for the period before taxes | 9903 | -€182,098 | -€175,422 | +€6,676 | +3.7% |
| Income taxes | 67/77 | - | €284 | +€284 | |
| Profit (loss) for the period | 9904 | -€182,098 | -€175,706 | +€6,393 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€182,098 | -€175,706 | +€6,393 | +3.5% |
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 29 October 2026 via checked.be.