SP@CE 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.
SP@CE CAFE
Largest movements
- Cash +€4,978
up €4,978 (+324%), from €1,539 to €6,517
mainly Net result for the year (+€9,973) and Depreciation (+€4,635)
- Receivables within one year -€3,991
down €3,991 (-4.7%), from €85,558 to €81,567
of which Trade receivables: -€84,876
- Tangible fixed assets -€1,455
down €1,455 (-19.1%), from €7,600 to €6,145
of which Plant, machinery and equipment: -€2,070
- Trade debts -€12,207
down €12,207 (-60.3%), from €20,242 to €8,035
- Profit (loss) carried forward +€9,973
up €9,973 (+18.9%), from €52,716 to €62,689
- Other debts +€2,900
new in 2024: €2,900
- Tax, wage and social debts -€1,367
down €1,367 (-27.8%), from €4,918 to €3,552
of which Taxes: -€4,013
- Gross operating margin -€38,853
down €38,853 (-55.4%), from €70,132 to €31,279
- Staff costs +€12,162
new in 2024: €12,162
- Other operating charges +€2,424
up €2,424 (+279%), from €869 to €3,292
- Financial charges +€844
up €844 (+1,060%), from €80 to €923
- Depreciation +€732
up €732 (+18.8%), from €3,903 to €4,635
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 | €96,477 | €95,776 | -€701 | -0.7% |
| Fixed assets | 21/28 | €7,600 | €6,145 | -€1,455 | -19.1% |
| Tangible fixed assets | 22/27 | €7,600 | €6,145 | -€1,455 | -19.1% |
| Plant, machinery and equipment | 23 | €5,796 | €3,725 | -€2,070 | -35.7% |
| Furniture and vehicles | 24 | €1,804 | €2,420 | +€615 | +34.1% |
| Current assets | 29/58 | €88,877 | €89,632 | +€754 | +0.8% |
| Stocks and contracts in progress | 3 | €1,547 | €1,547 | = | 0.0% |
| Stocks | 30/36 | €1,547 | €1,547 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €85,558 | €81,567 | -€3,991 | -4.7% |
| Trade receivables | 40 | €84,876 | - | -€84,876 | |
| Other amounts receivable | 41 | €682 | €81,567 | +€80,886 | +11,867% |
| Cash at bank and in hand | 54/58 | €1,539 | €6,517 | +€4,978 | +324% |
| Deferred charges and accrued income | 490/1 | €233 | - | -€233 | |
| Total equity and liabilities | 10/49 | €96,477 | €95,776 | -€701 | -0.7% |
| Equity | 10/15 | €71,316 | €81,289 | +€9,973 | +14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | €52,716 | €62,689 | +€9,973 | +18.9% |
| Amounts payable | 17/49 | €25,161 | €14,487 | -€10,674 | -42.4% |
| Amounts payable within one year | 42/48 | €25,161 | €14,487 | -€10,674 | -42.4% |
| Trade debts | 44 | €20,242 | €8,035 | -€12,207 | -60.3% |
| Suppliers | 440/4 | €20,242 | €8,035 | -€12,207 | -60.3% |
| Taxes, remuneration and social security | 45 | €4,918 | €3,552 | -€1,367 | -27.8% |
| Taxes | 450/3 | €4,672 | €659 | -€4,013 | -85.9% |
| Remuneration and social security | 454/9 | €247 | €2,893 | +€2,646 | +1,073% |
| Other amounts payable | 47/48 | - | €2,900 | +€2,900 | |
| Remuneration, social security and pensions | 62 | - | €12,162 | +€12,162 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,903 | €4,635 | +€732 | +18.8% |
| Other operating charges | 640/8 | €869 | €3,292 | +€2,424 | +279% |
| Gross operating margin | 9900 | €70,132 | €31,279 | -€38,853 | -55.4% |
| Operating profit (loss) | 9901 | €65,360 | €11,189 | -€54,171 | -82.9% |
| Financial charges | 65/66B | €80 | €923 | +€844 | +1,060% |
| Recurring financial charges | 65 | €80 | €923 | +€844 | +1,060% |
| Profit (loss) for the period before taxes | 9903 | €65,280 | €10,266 | -€55,015 | -84.3% |
| Income taxes | 67/77 | - | €293 | +€293 | |
| Profit (loss) for the period | 9904 | €65,280 | €9,973 | -€55,307 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,280 | €9,973 | -€55,307 | -84.7% |
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 20 October 2026 via checked.be.