TAVERNE NEW POSTE: 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.
TAVERNE NEW POSTE
Largest movements
- Tangible fixed assets -€15,418
down €15,418 (-9.3%), from €166,224 to €150,806
of which Land and buildings: -€8,883
- Cash -€3,297
down €3,297 (-59.0%), from €5,584 to €2,287
mainly Debts after one year (-€14,463) and Net result for the year (-€5,683)
- Receivables within one year +€2,592
up €2,592 (+16.7%), from €15,493 to €18,085
of which Trade receivables: +€2,601
- Stocks and contracts -€1,999
down €1,999 (-47.6%), from €4,201 to €2,202
- Debts after one year -€14,463
down €14,463 (-10.9%), from €132,755 to €118,292
of which Financial debts: -€9,463
- Profit (loss) carried forward -€5,683
down €5,683 (-52.1%), from €10,901 to €5,218
- Tax, wage and social debts +€4,327
up €4,327 (+27.8%), from €15,570 to €19,897
of which Taxes: +€6,881
- Trade debts -€2,922
down €2,922 (-25.0%), from €11,668 to €8,746
- Purchases and services +€24,387
up €24,387 (+18.7%), from €130,255 to €154,642
- Turnover +€24,028
up €24,028 (+13.2%), from €182,389 to €206,417
- Depreciation -€2,660
down €2,660 (-13.0%), from €20,454 to €17,794
- Other operating charges +€2,151
up €2,151 (+53.4%), from €4,031 to €6,182
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 | €192,061 | €173,474 | -€18,586 | -9.7% |
| Fixed assets | 21/28 | €166,224 | €150,806 | -€15,418 | -9.3% |
| Tangible fixed assets | 22/27 | €166,224 | €150,806 | -€15,418 | -9.3% |
| Land and buildings | 22 | €139,782 | €130,899 | -€8,883 | -6.4% |
| Plant, machinery and equipment | 23 | €20,114 | €15,204 | -€4,910 | -24.4% |
| Furniture and vehicles | 24 | €4,502 | €4,703 | +€201 | +4.5% |
| Leasing and similar rights | 25 | €1,826 | €0 | -€1,826 | -100% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €25,837 | €22,668 | -€3,168 | -12.3% |
| Stocks and contracts in progress | 3 | €4,201 | €2,202 | -€1,999 | -47.6% |
| Stocks | 30/36 | €4,201 | €2,202 | -€1,999 | -47.6% |
| Amounts receivable within one year | 40/41 | €15,493 | €18,085 | +€2,592 | +16.7% |
| Trade receivables | 40 | €14,101 | €16,702 | +€2,601 | +18.4% |
| Other amounts receivable | 41 | €1,391 | €1,383 | -€8 | -0.6% |
| Cash at bank and in hand | 54/58 | €5,584 | €2,287 | -€3,297 | -59.0% |
| Deferred charges and accrued income | 490/1 | €560 | €95 | -€465 | -83.0% |
| Total equity and liabilities | 10/49 | €192,061 | €173,474 | -€18,586 | -9.7% |
| Equity | 10/15 | €16,401 | €10,718 | -€5,683 | -34.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,901 | €5,218 | -€5,683 | -52.1% |
| Amounts payable | 17/49 | €175,660 | €162,757 | -€12,903 | -7.3% |
| Amounts payable after more than one year | 17 | €132,755 | €118,292 | -€14,463 | -10.9% |
| Financial debts | 170/4 | €109,755 | €100,292 | -€9,463 | -8.6% |
| Other amounts payable | 178/9 | €23,000 | €18,000 | -€5,000 | -21.7% |
| Amounts payable within one year | 42/48 | €41,977 | €44,464 | +€2,487 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €9,264 | €9,463 | +€199 | +2.1% |
| Financial debts | 43 | €216 | €0 | -€216 | -100% |
| Credit institutions | 430/8 | €216 | €0 | -€216 | -100% |
| Trade debts | 44 | €11,668 | €8,746 | -€2,922 | -25.0% |
| Suppliers | 440/4 | €11,668 | €8,746 | -€2,922 | -25.0% |
| Taxes, remuneration and social security | 45 | €15,570 | €19,897 | +€4,327 | +27.8% |
| Taxes | 450/3 | €8,966 | €15,847 | +€6,881 | +76.8% |
| Remuneration and social security | 454/9 | €6,604 | €4,050 | -€2,554 | -38.7% |
| Other amounts payable | 47/48 | €5,260 | €6,358 | +€1,098 | +20.9% |
| Accrued charges and deferred income | 492/3 | €928 | €0 | -€928 | -100% |
| Turnover | 70 | €182,389 | €206,417 | +€24,028 | +13.2% |
| Non-recurring operating income | 76A | €786 | €1,000 | +€214 | +27.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €130,255 | €154,642 | +€24,387 | +18.7% |
| Remuneration, social security and pensions | 62 | €32,450 | €32,640 | +€190 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,454 | €17,794 | -€2,660 | -13.0% |
| Other operating charges | 640/8 | €4,031 | €6,182 | +€2,151 | +53.4% |
| Non-recurring operating charges | 66A | - | €1,883 | +€1,883 | |
| Gross operating margin | 9900 | €57,789 | €58,700 | +€911 | +1.6% |
| Operating profit (loss) | 9901 | €854 | €201 | -€653 | -76.5% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €4,586 | €3,355 | -€1,232 | -26.9% |
| Recurring financial charges | 65 | €4,586 | €3,355 | -€1,232 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,730 | -€3,154 | +€576 | +15.4% |
| Income taxes | 67/77 | €722 | €2,529 | +€1,807 | +250% |
| Profit (loss) for the period | 9904 | -€4,452 | -€5,683 | -€1,231 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,452 | -€5,683 | -€1,231 | -27.7% |
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 29 October 2026 via checked.be.