RAPID LUNCH: 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.
RAPID LUNCH
Largest movements
- Tangible fixed assets +€7,633
up €7,633 (+48.1%), from €15,868 to €23,501
of which Furniture and vehicles: +€9,196
- Receivables within one year -€2,998
down €2,998 (-14.7%), from €20,373 to €17,375
of which Other amounts receivable: -€14,376
- Deferred charges and accrued income -€1,519
down €1,519 (-49.8%), from €3,052 to €1,532
- Cash +€823
up €823 (+4.8%), from €17,141 to €17,965
mainly Tax, wage and social debts (+€12,853) and Depreciation (+€10,987)
- Tax, wage and social debts +€12,853
up €12,853 (+125%), from €10,303 to €23,156
- Trade debts -€4,152
down €4,152 (-12.4%), from €33,439 to €29,287
- Profit (loss) carried forward -€3,752
down €3,752 (-85.5%), from -€4,387 to -€8,139
- Accrued charges and deferred income -€1,010
no longer reported in 2024 (was €1,010)
- Gross operating margin +€43,837
up €43,837 (+67.7%), from €64,776 to €108,613
- Staff costs +€42,265
up €42,265 (+96.6%), from €43,762 to €86,026
- Purchases and services +€41,639
up €41,639 (+39.3%), from €105,950 to €147,589
- Other operating charges +€9,260
up €9,260 (+167%), from €5,559 to €14,818
- Depreciation +€2,663
up €2,663 (+32.0%), from €8,323 to €10,987
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 | €59,109 | €63,048 | +€3,939 | +6.7% |
| Fixed assets | 21/28 | €18,543 | €26,176 | +€7,633 | +41.2% |
| Tangible fixed assets | 22/27 | €15,868 | €23,501 | +€7,633 | +48.1% |
| Plant, machinery and equipment | 23 | €875 | €398 | -€477 | -54.5% |
| Furniture and vehicles | 24 | €11,736 | €20,932 | +€9,196 | +78.4% |
| Other tangible fixed assets | 26 | €3,257 | €2,171 | -€1,086 | -33.3% |
| Financial fixed assets | 28 | €2,675 | €2,675 | = | 0.0% |
| Current assets | 29/58 | €40,566 | €36,872 | -€3,694 | -9.1% |
| Amounts receivable within one year | 40/41 | €20,373 | €17,375 | -€2,998 | -14.7% |
| Trade receivables | 40 | €4,448 | €15,826 | +€11,378 | +256% |
| Other amounts receivable | 41 | €15,925 | €1,549 | -€14,376 | -90.3% |
| Cash at bank and in hand | 54/58 | €17,141 | €17,965 | +€823 | +4.8% |
| Deferred charges and accrued income | 490/1 | €3,052 | €1,532 | -€1,519 | -49.8% |
| Total equity and liabilities | 10/49 | €59,109 | €63,048 | +€3,939 | +6.7% |
| Equity | 10/15 | €14,357 | €10,605 | -€3,752 | -26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €144 | €144 | = | 0.0% |
| Non-distributable reserves | 130/1 | €144 | €144 | = | 0.0% |
| Reserves not available under the articles | 1311 | €144 | €144 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,387 | -€8,139 | -€3,752 | -85.5% |
| Amounts payable | 17/49 | €44,752 | €52,443 | +€7,691 | +17.2% |
| Amounts payable within one year | 42/48 | €43,742 | €52,443 | +€8,701 | +19.9% |
| Trade debts | 44 | €33,439 | €29,287 | -€4,152 | -12.4% |
| Suppliers | 440/4 | €33,439 | €29,287 | -€4,152 | -12.4% |
| Taxes, remuneration and social security | 45 | €10,303 | €23,156 | +€12,853 | +125% |
| Remuneration and social security | 454/9 | €10,303 | €23,156 | +€12,853 | +125% |
| Accrued charges and deferred income | 492/3 | €1,010 | - | -€1,010 | |
| Goods, raw materials, services and sundry goods | 60/61 | €105,950 | €147,589 | +€41,639 | +39.3% |
| Remuneration, social security and pensions | 62 | €43,762 | €86,026 | +€42,265 | +96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,323 | €10,987 | +€2,663 | +32.0% |
| Other operating charges | 640/8 | €5,559 | €14,818 | +€9,260 | +167% |
| Gross operating margin | 9900 | €64,776 | €108,613 | +€43,837 | +67.7% |
| Operating profit (loss) | 9901 | €7,132 | -€3,219 | -€10,351 | |
| Financial income | 75/76B | €182 | - | -€182 | |
| Recurring financial income | 75 | €182 | - | -€182 | |
| Non-recurring financial income | 76B | €182 | - | -€182 | |
| Financial charges | 65/66B | €238 | €239 | +€1 | +0.4% |
| Recurring financial charges | 65 | €238 | €239 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €7,076 | -€3,458 | -€10,534 | |
| Income taxes | 67/77 | €344 | €294 | -€50 | -14.4% |
| Profit (loss) for the period | 9904 | €6,732 | -€3,752 | -€10,484 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,732 | -€3,752 | -€10,484 |
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 28 October 2026 via checked.be.