PALLIETER CAFE: what changed
PALLIETER CAFE
Largest movements
- Receivables within one year +€2,750
new in 2024: €2,750
- Tangible fixed assets -€1,925
down €1,925 (-33.3%), from €5,776 to €3,851
- Deferred charges and accrued income +€1,671
up €1,671 (+592%), from €282 to €1,953
- Stocks and contracts +€1,344
up €1,344 (+45.6%), from €2,947 to €4,291
- Cash -€839
down €839 (-26.4%), from €3,176 to €2,337
mainly Trade debts (-€15,871) and Other debts (-€7,241)
- Accrued charges and deferred income +€23,985
new in 2024: €23,985
- Trade debts -€15,871
down €15,871 (-83.4%), from €19,039 to €3,167
- Other debts -€7,241
down €7,241 (-39.2%), from €18,491 to €11,251
- Profit (loss) carried forward -€5,904
down €5,904 (-17.7%), from -€33,286 to -€39,190
- Tax, wage and social debts +€5,657
up €5,657 (+326%), from €1,737 to €7,393
- Gross operating margin +€4,670
up €4,670 (+67.5%), from -€6,914 to -€2,244
- Financial charges -€250
down €250 (-29.0%), from €863 to €613
- Financial income -€189
no longer reported in 2024 (was €189)
- Staff costs -€115
down €115 (-44.4%), from €259 to €144
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 | €12,181 | €15,181 | +€3,000 | +24.6% |
| Fixed assets | 21/28 | €5,776 | €3,851 | -€1,925 | -33.3% |
| Tangible fixed assets | 22/27 | €5,776 | €3,851 | -€1,925 | -33.3% |
| Land and buildings | 22 | €5,776 | €3,851 | -€1,925 | -33.3% |
| Current assets | 29/58 | €6,405 | €11,330 | +€4,925 | +76.9% |
| Stocks and contracts in progress | 3 | €2,947 | €4,291 | +€1,344 | +45.6% |
| Stocks | 30/36 | €2,947 | €4,291 | +€1,344 | +45.6% |
| Amounts receivable within one year | 40/41 | - | €2,750 | +€2,750 | |
| Trade receivables | 40 | - | €2,750 | +€2,750 | |
| Cash at bank and in hand | 54/58 | €3,176 | €2,337 | -€839 | -26.4% |
| Deferred charges and accrued income | 490/1 | €282 | €1,953 | +€1,671 | +592% |
| Total equity and liabilities | 10/49 | €12,181 | €15,181 | +€3,000 | +24.6% |
| Equity | 10/15 | -€27,086 | -€32,990 | -€5,904 | -21.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,286 | -€39,190 | -€5,904 | -17.7% |
| Amounts payable | 17/49 | €39,267 | €48,171 | +€8,904 | +22.7% |
| Amounts payable within one year | 42/48 | €39,267 | €24,187 | -€15,080 | -38.4% |
| Financial debts | 43 | - | €12 | +€12 | |
| Credit institutions | 430/8 | - | €12 | +€12 | |
| Trade debts | 44 | €19,039 | €3,167 | -€15,871 | -83.4% |
| Suppliers | 440/4 | €19,039 | €3,167 | -€15,871 | -83.4% |
| Advances received on contracts in progress | 46 | - | €2,363 | +€2,363 | |
| Taxes, remuneration and social security | 45 | €1,737 | €7,393 | +€5,657 | +326% |
| Taxes | 450/3 | €1,737 | €7,393 | +€5,657 | +326% |
| Other amounts payable | 47/48 | €18,491 | €11,251 | -€7,241 | -39.2% |
| Accrued charges and deferred income | 492/3 | - | €23,985 | +€23,985 | |
| Remuneration, social security and pensions | 62 | €259 | €144 | -€115 | -44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,925 | €1,925 | = | 0.0% |
| Other operating charges | 640/8 | €925 | €978 | +€53 | +5.8% |
| Gross operating margin | 9900 | -€6,914 | -€2,244 | +€4,670 | +67.5% |
| Operating profit (loss) | 9901 | -€10,023 | -€5,291 | +€4,732 | +47.2% |
| Financial income | 75/76B | €189 | - | -€189 | |
| Recurring financial income | 75 | €189 | - | -€189 | |
| Financial charges | 65/66B | €863 | €613 | -€250 | -29.0% |
| Recurring financial charges | 65 | €863 | €613 | -€250 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,697 | -€5,904 | +€4,793 | +44.8% |
| Profit (loss) for the period | 9904 | -€10,697 | -€5,904 | +€4,793 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,697 | -€5,904 | +€4,793 | +44.8% |
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 2 November 2026 via checked.be.