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NEFERTETE: what changed

Two fiscal 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.

What changed

NEFERTETE

BE 0455.974.036
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€6,051
2023 · €22,452-€16,402
Equity
€215,738
2023 · €209,687+€6,051
Cash
€25,534
2023 · €7,153+€18,380
Balance sheet total
€234,965
2023 · €254,150-€19,185

Largest movements

2023 to 2024
Assets
  • Receivables within one year -€54,298

    down €54,298 (-25.2%), from €215,354 to €161,056

  • Cash +€18,380

    up €18,380 (+256.9%), from €7,153 to €25,534

    mainly Receivables within one year (+€54,298) and Depreciation (+€10,204)

  • Stocks and contracts +€17,019

    new in 2024: €17,019

Equity and liabilities
  • Trade debts -€21,702

    down €21,702 (-61.7%), from €35,175 to €13,472

  • Profit (loss) carried forward +€6,051

    up €6,051 (+3.2%), from €189,236 to €195,287

  • Tax, wage and social debts -€3,533

    down €3,533 (-38.0%), from €9,288 to €5,755

    of which Taxes: -€3,636

Income statement
  • Gross operating margin -€5,225

    down €5,225 (-10.1%), from €51,499 to €46,274

  • Depreciation +€4,710

    up €4,710 (+85.7%), from €5,494 to €10,204

  • Taxes +€3,560

    up €3,560 (+44.1%), from €8,067 to €11,627

  • Other operating charges +€2,696

    up €2,696 (+130.8%), from €2,061 to €4,756

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €22,452
Gross operating margin -€5,225
Staff costs -€206
Depreciation -€4,710
Other operating charges -€2,696
Financial income +€0
Financial charges -€5
Taxes -€3,560
Result 2024 €6,051

Cash bridge derived

cash 2023 to 2024

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.

From operations +€28,297
Investment -€9,917
Financing €0
Cash 2023 €7,153
Net result for the year +€6,051
Depreciation +€10,204
Stocks and contracts -€17,019
Receivables within one year +€54,298
Trade debts -€21,702
Tax, wage and social debts -€3,533
Investment in fixed assets (net) -€9,917
Cash 2024 €25,534
Every line side by side 41 lines
Line Code 2023 2024 Change %
Total assets 20/58 €254,150 €234,965 -€19,185 -7.5%
Fixed assets 21/28 €31,643 €31,357 -€286 -0.9%
Tangible fixed assets 22/27 €29,096 €28,810 -€286 -1.0%
Plant, machinery and equipment 23 €7,990 €5,414 -€2,576 -32.2%
Furniture and vehicles 24 €21,106 €23,396 +€2,290 +10.8%
Financial fixed assets 28 €2,547 €2,547 = 0.0%
Current assets 29/58 €222,507 €203,608 -€18,899 -8.5%
Stocks and contracts in progress 3 - €17,019 +€17,019
Stocks 30/36 - €17,019 +€17,019
Amounts receivable within one year 40/41 €215,354 €161,056 -€54,298 -25.2%
Other amounts receivable 41 €215,354 €161,056 -€54,298 -25.2%
Cash at bank and in hand 54/58 €7,153 €25,534 +€18,380 +256.9%
Total equity and liabilities 10/49 €254,150 €234,965 -€19,185 -7.5%
Equity 10/15 €209,687 €215,738 +€6,051 +2.9%
Contributions 10/11 €18,592 €18,592 = 0.0%
Outside capital 11 - €18,592 +€18,592
Other 1109/19 - €18,592 +€18,592
Reserves 13 €1,859 €1,859 = 0.0%
Non-distributable reserves 130/1 €1,859 €1,859 = 0.0%
Reserves not available under the articles 1311 €1,859 €1,859 = 0.0%
Profit (loss) carried forward 14 €189,236 €195,287 +€6,051 +3.2%
Amounts payable 17/49 €44,463 €19,227 -€25,236 -56.8%
Amounts payable within one year 42/48 €44,463 €19,227 -€25,236 -56.8%
Trade debts 44 €35,175 €13,472 -€21,702 -61.7%
Suppliers 440/4 €35,175 €13,472 -€21,702 -61.7%
Taxes, remuneration and social security 45 €9,288 €5,755 -€3,533 -38.0%
Taxes 450/3 €8,262 €4,626 -€3,636 -44.0%
Remuneration and social security 454/9 €1,026 €1,128 +€102 +10.0%
Remuneration, social security and pensions 62 €13,023 €13,229 +€206 +1.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €5,494 €10,204 +€4,710 +85.7%
Other operating charges 640/8 €2,061 €4,756 +€2,696 +130.8%
Gross operating margin 9900 €51,499 €46,274 -€5,225 -10.1%
Operating profit (loss) 9901 €30,922 €18,084 -€12,837 -41.5%
Financial income 75/76B - €0 +€0
Recurring financial income 75 - €0 +€0
Financial charges 65/66B €402 €407 +€5 +1.1%
Recurring financial charges 65 €402 €407 +€5 +1.1%
Profit (loss) for the period before taxes 9903 €30,520 €17,678 -€12,842 -42.1%
Income taxes 67/77 €8,067 €11,627 +€3,560 +44.1%
Profit (loss) for the period 9904 €22,452 €6,051 -€16,402 -73.1%
Profit (loss) for the period to be appropriated 9905 €22,452 €6,051 -€16,402 -73.1%

Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.