New Cafetaria: what changed
New Cafetaria
Largest movements
- Receivables within one year +€192,619
up €192,619 (+790%), from €24,386 to €217,005
of which Other amounts receivable: +€175,091
- Cash +€73,985
up €73,985 (+364%), from €20,330 to €94,315
mainly Net result for the year (+€220,310) and Other debts (+€185,939)
- Intangible fixed assets -€44,040
down €44,040 (-26.7%), from €165,150 to €121,110
- Tangible fixed assets +€4,422
new in 2024: €4,422
- Other debts +€185,939
up €185,939 (+4,579%), from €4,061 to €190,000
- Trade debts -€108,464
down €108,464 (-81.0%), from €133,829 to €25,365
- Tax, wage and social debts +€101,627
up €101,627 (+283%), from €35,886 to €137,513
of which Taxes: +€72,307
- Reserves +€65,500
up €65,500 (+3,522%), from €1,860 to €67,360
of which Distributable reserves: +€63,640
- Profit (loss) carried forward -€35,191
down €35,191 (-99.8%), from €35,270 to €79
- Gross operating margin +€295,363
up €295,363 (+114%), from €258,705 to €554,068
- Taxes +€75,794
up €75,794 (+2,619%), from €2,894 to €78,688
- Staff costs +€75,577
up €75,577 (+65.3%), from €115,716 to €191,293
- Other operating charges -€25,303
down €25,303 (-74.5%), from €33,950 to €8,647
- Depreciation -€10,588
down €10,588 (-19.2%), from €55,050 to €44,462
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 | €217,106 | €440,967 | +€223,861 | +103% |
| Fixed assets | 21/28 | €165,775 | €126,157 | -€39,618 | -23.9% |
| Intangible fixed assets | 21 | €165,150 | €121,110 | -€44,040 | -26.7% |
| Tangible fixed assets | 22/27 | - | €4,422 | +€4,422 | |
| Furniture and vehicles | 24 | - | €4,422 | +€4,422 | |
| Financial fixed assets | 28 | €625 | €625 | = | 0.0% |
| Current assets | 29/58 | €51,331 | €314,809 | +€263,478 | +513% |
| Stocks and contracts in progress | 3 | €6,615 | €3,490 | -€3,125 | -47.2% |
| Stocks | 30/36 | €6,615 | €3,490 | -€3,125 | -47.2% |
| Amounts receivable within one year | 40/41 | €24,386 | €217,005 | +€192,619 | +790% |
| Trade receivables | 40 | - | €17,528 | +€17,528 | |
| Other amounts receivable | 41 | €24,386 | €199,477 | +€175,091 | +718% |
| Cash at bank and in hand | 54/58 | €20,330 | €94,315 | +€73,985 | +364% |
| Total equity and liabilities | 10/49 | €217,106 | €440,967 | +€223,861 | +103% |
| Equity | 10/15 | €43,330 | €86,039 | +€42,709 | +98.6% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €1,860 | €67,360 | +€65,500 | +3,522% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €1,860 | €65,500 | +€63,640 | +3,422% |
| Profit (loss) carried forward | 14 | €35,270 | €79 | -€35,191 | -99.8% |
| Amounts payable | 17/49 | €173,776 | €354,927 | +€181,151 | +104% |
| Amounts payable within one year | 42/48 | €173,776 | €352,878 | +€179,102 | +103% |
| Trade debts | 44 | €133,829 | €25,365 | -€108,464 | -81.0% |
| Suppliers | 440/4 | €133,829 | €25,365 | -€108,464 | -81.0% |
| Taxes, remuneration and social security | 45 | €35,886 | €137,513 | +€101,627 | +283% |
| Taxes | 450/3 | €32,888 | €105,195 | +€72,307 | +220% |
| Remuneration and social security | 454/9 | €2,998 | €32,318 | +€29,320 | +978% |
| Other amounts payable | 47/48 | €4,061 | €190,000 | +€185,939 | +4,579% |
| Accrued charges and deferred income | 492/3 | - | €2,050 | +€2,050 | |
| Non-recurring operating income | 76A | - | €38,012 | +€38,012 | |
| Remuneration, social security and pensions | 62 | €115,716 | €191,293 | +€75,577 | +65.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,050 | €44,462 | -€10,588 | -19.2% |
| Other operating charges | 640/8 | €33,950 | €8,647 | -€25,303 | -74.5% |
| Non-recurring operating charges | 66A | - | €8,811 | +€8,811 | |
| Gross operating margin | 9900 | €258,705 | €554,068 | +€295,363 | +114% |
| Operating profit (loss) | 9901 | €53,989 | €300,855 | +€246,866 | +457% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €857 | €1,857 | +€1,000 | +117% |
| Recurring financial charges | 65 | €857 | €1,189 | +€332 | +38.7% |
| Non-recurring financial charges | 66B | - | €668 | +€668 | |
| Profit (loss) for the period before taxes | 9903 | €53,132 | €298,998 | +€245,866 | +463% |
| Income taxes | 67/77 | €2,894 | €78,688 | +€75,794 | +2,619% |
| Profit (loss) for the period | 9904 | €50,238 | €220,310 | +€170,072 | +339% |
| Profit (loss) for the period to be appropriated | 9905 | €50,238 | €220,310 | +€170,072 | +339% |
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 3 November 2026 via checked.be.