PARK'S 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.
PARK'S CAFE
Largest movements
- Receivables within one year +€52,811
new in 2024: €52,811
- Stocks and contracts -€29,504
down €29,504 (-64.6%), from €45,637 to €16,133
- Deferred charges and accrued income -€22,588
down €22,588 (-100%), from €22,588 to €0
- Cash -€4,179
down €4,179 (-85.6%), from €4,881 to €702
mainly Receivables within one year (-€52,811) and Advances received (-€22,560)
- Advances received -€22,560
no longer reported in 2024 (was €22,560)
- Trade debts +€22,201
up €22,201 (+260%), from €8,531 to €30,733
- Accrued charges and deferred income -€11,765
no longer reported in 2024 (was €11,765)
- Tax, wage and social debts +€9,331
up €9,331 (+42.4%), from €21,981 to €31,312
- Debts after one year -€7,263
down €7,263 (-25.5%), from €28,443 to €21,181
- Gross operating margin +€22,858
up €22,858, from -€11,118 to €11,740
- Taxes -€7,807
down €7,807 (-96.6%), from €8,084 to €277
- Staff costs -€2,163
down €2,163 (-100%), from €2,163 to €0
- Depreciation -€1,635
down €1,635 (-68.2%), from €2,397 to €762
- Financial charges +€1,411
up €1,411 (+41.5%), from €3,401 to €4,812
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 | €87,263 | €82,837 | -€4,425 | -5.1% |
| Fixed assets | 21/28 | €14,156 | €13,191 | -€965 | -6.8% |
| Tangible fixed assets | 22/27 | €7,945 | €7,183 | -€762 | -9.6% |
| Land and buildings | 22 | €799 | €533 | -€266 | -33.3% |
| Plant, machinery and equipment | 23 | €2,263 | €1,862 | -€401 | -17.7% |
| Furniture and vehicles | 24 | €1,612 | €1,517 | -€95 | -5.9% |
| Other tangible fixed assets | 26 | €3,271 | €3,271 | = | 0.0% |
| Financial fixed assets | 28 | €6,212 | €6,008 | -€203 | -3.3% |
| Current assets | 29/58 | €73,106 | €69,646 | -€3,460 | -4.7% |
| Stocks and contracts in progress | 3 | €45,637 | €16,133 | -€29,504 | -64.6% |
| Stocks | 30/36 | €45,637 | €16,133 | -€29,504 | -64.6% |
| Amounts receivable within one year | 40/41 | - | €52,811 | +€52,811 | |
| Trade receivables | 40 | - | €52,811 | +€52,811 | |
| Cash at bank and in hand | 54/58 | €4,881 | €702 | -€4,179 | -85.6% |
| Deferred charges and accrued income | 490/1 | €22,588 | €0 | -€22,588 | -100% |
| Total equity and liabilities | 10/49 | €87,263 | €82,837 | -€4,425 | -5.1% |
| Equity | 10/15 | -€25,186 | -€20,434 | +€4,752 | +18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€43,786 | -€39,034 | +€4,752 | +10.9% |
| Amounts payable | 17/49 | €112,448 | €103,271 | -€9,177 | -8.2% |
| Amounts payable after more than one year | 17 | €28,443 | €21,181 | -€7,263 | -25.5% |
| Financial debts | 170/4 | €28,443 | €21,181 | -€7,263 | -25.5% |
| Amounts payable within one year | 42/48 | €72,240 | €82,091 | +€9,851 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €7,036 | €7,263 | +€226 | +3.2% |
| Trade debts | 44 | €8,531 | €30,733 | +€22,201 | +260% |
| Suppliers | 440/4 | €8,531 | €30,733 | +€22,201 | +260% |
| Advances received on contracts in progress | 46 | €22,560 | - | -€22,560 | |
| Taxes, remuneration and social security | 45 | €21,981 | €31,312 | +€9,331 | +42.4% |
| Taxes | 450/3 | €21,981 | €31,312 | +€9,331 | +42.4% |
| Other amounts payable | 47/48 | €12,131 | €12,783 | +€652 | +5.4% |
| Accrued charges and deferred income | 492/3 | €11,765 | - | -€11,765 | |
| Remuneration, social security and pensions | 62 | €2,163 | €0 | -€2,163 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,397 | €762 | -€1,635 | -68.2% |
| Other operating charges | 640/8 | €1,682 | €1,137 | -€545 | -32.4% |
| Gross operating margin | 9900 | -€11,118 | €11,740 | +€22,858 | |
| Operating profit (loss) | 9901 | -€17,361 | €9,841 | +€27,202 | |
| Financial income | 75/76B | €37 | €0 | -€37 | -100% |
| Recurring financial income | 75 | €37 | €0 | -€37 | -100% |
| Financial charges | 65/66B | €3,401 | €4,812 | +€1,411 | +41.5% |
| Recurring financial charges | 65 | €3,401 | €4,812 | +€1,411 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,724 | €5,029 | +€25,753 | |
| Income taxes | 67/77 | €8,084 | €277 | -€7,807 | -96.6% |
| Profit (loss) for the period | 9904 | -€28,809 | €4,752 | +€33,560 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,809 | €4,752 | +€33,560 |
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 1 November 2026 via checked.be.