PIRATE CAFE: 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.
PIRATE CAFE
Largest movements
- Receivables within one year +€7,125
up €7,125 (+4.2%), from €168,900 to €176,025
of which Other amounts receivable: +€8,270
- Tangible fixed assets -€6,654
down €6,654 (-13.6%), from €49,054 to €42,400
- Debts after one year -€14,330
down €14,330 (-53.5%), from €26,766 to €12,436
- Other debts +€7,932
up €7,932 (+10.8%), from €73,112 to €81,044
- Profit (loss) carried forward +€4,404
up €4,404 (+6.2%), from -€71,428 to -€67,024
- Taxes -€10,622
no longer reported in 2024 (was €10,622)
- Gross operating margin +€2,253
up €2,253 (+19.8%), from €11,365 to €13,618
- Other operating charges +€854
new in 2024: €854
- Financial charges -€770
down €770 (-31.1%), from €2,475 to €1,705
- Financial income -€453
no longer reported in 2024 (was €453)
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.
Cash bridge derived
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 | €221,630 | €220,140 | -€1,490 | -0.7% |
| Fixed assets | 21/28 | €49,272 | €42,618 | -€6,654 | -13.5% |
| Tangible fixed assets | 22/27 | €49,054 | €42,400 | -€6,654 | -13.6% |
| Land and buildings | 22 | €49,054 | €42,400 | -€6,654 | -13.6% |
| Financial fixed assets | 28 | €218 | €218 | = | 0.0% |
| Current assets | 29/58 | €172,358 | €177,522 | +€5,164 | +3.0% |
| Amounts receivable within one year | 40/41 | €168,900 | €176,025 | +€7,125 | +4.2% |
| Trade receivables | 40 | €1,145 | - | -€1,145 | |
| Other amounts receivable | 41 | €167,755 | €176,025 | +€8,270 | +4.9% |
| Cash at bank and in hand | 54/58 | €3,458 | €1,443 | -€2,015 | -58.3% |
| Deferred charges and accrued income | 490/1 | - | €54 | +€54 | |
| Total equity and liabilities | 10/49 | €221,630 | €220,140 | -€1,490 | -0.7% |
| Equity | 10/15 | €39,090 | €43,494 | +€4,404 | +11.3% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Capital | 10 | €80,565 | €80,565 | = | 0.0% |
| Issued capital | 100 | €80,565 | €80,565 | = | 0.0% |
| Reserves | 13 | €29,953 | €29,953 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,176 | €4,176 | = | 0.0% |
| Legal reserve | 130 | €4,176 | €4,176 | = | 0.0% |
| Distributable reserves | 133 | €25,777 | €25,777 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,428 | -€67,024 | +€4,404 | +6.2% |
| Amounts payable | 17/49 | €182,540 | €176,646 | -€5,894 | -3.2% |
| Amounts payable after more than one year | 17 | €26,766 | €12,436 | -€14,330 | -53.5% |
| Financial debts | 170/4 | €26,766 | €12,436 | -€14,330 | -53.5% |
| Amounts payable within one year | 42/48 | €155,774 | €164,210 | +€8,436 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €19,036 | €19,036 | = | 0.0% |
| Trade debts | 44 | €62,896 | €63,400 | +€504 | +0.8% |
| Suppliers | 440/4 | €62,896 | €63,400 | +€504 | +0.8% |
| Taxes, remuneration and social security | 45 | €730 | €730 | = | 0.0% |
| Taxes | 450/3 | €730 | €730 | = | 0.0% |
| Other amounts payable | 47/48 | €73,112 | €81,044 | +€7,932 | +10.8% |
| Non-recurring operating income | 76A | €7,736 | - | -€7,736 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,653 | €6,653 | = | 0.0% |
| Other operating charges | 640/8 | - | €854 | +€854 | |
| Gross operating margin | 9900 | €11,365 | €13,618 | +€2,253 | +19.8% |
| Operating profit (loss) | 9901 | €4,712 | €6,111 | +€1,399 | +29.7% |
| Financial income | 75/76B | €453 | - | -€453 | |
| Recurring financial income | 75 | €453 | - | -€453 | |
| Financial charges | 65/66B | €2,475 | €1,705 | -€770 | -31.1% |
| Recurring financial charges | 65 | €2,475 | €1,705 | -€770 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €2,690 | €4,406 | +€1,716 | +63.8% |
| Income taxes | 67/77 | €10,622 | - | -€10,622 | |
| Profit (loss) for the period | 9904 | -€7,932 | €4,406 | +€12,338 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,932 | €4,406 | +€12,338 |
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 6 October 2026 via checked.be.