TEA WEST 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.
TEA WEST CAFE
Largest movements
- Receivables within one year -€10,081
down €10,081 (-86.9%), from €11,598 to €1,517
of which Trade receivables: -€11,598
- Stocks and contracts +€2,600
up €2,600 (+260%), from €1,000 to €3,600
- Cash -€1,078
down €1,078 (-90.3%), from €1,193 to €115
mainly Tax, wage and social debts (-€7,780) and Trade debts (-€3,802)
- Tangible fixed assets -€357
down €357 (-41.7%), from €856 to €499
- Formation expenses -€237
down €237 (-41.7%), from €568 to €331
- Tax, wage and social debts -€7,780
down €7,780 (-69.0%), from €11,279 to €3,499
of which Taxes: -€6,452
- Trade debts -€3,802
no longer reported in 2024 (was €3,802)
- Other debts +€3,391
up €3,391 (+57.3%), from €5,920 to €9,311
- Profit (loss) carried forward -€961
down €961 (-10.9%), from -€8,786 to -€9,747
- Turnover -€11,622
down €11,622 (-28.6%), from €40,622 to €28,999
- Purchases and services -€10,322
down €10,322 (-28.2%), from €36,588 to €26,265
- Staff costs -€9,684
down €9,684 (-77.9%), from €12,436 to €2,753
- Gross operating margin -€1,300
down €1,300 (-32.2%), from €4,034 to €2,734
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 | €15,215 | €6,063 | -€9,152 | -60.2% |
| Formation expenses | 20 | €568 | €331 | -€237 | -41.7% |
| Fixed assets | 21/28 | €856 | €499 | -€357 | -41.7% |
| Tangible fixed assets | 22/27 | €856 | €499 | -€357 | -41.7% |
| Furniture and vehicles | 24 | €856 | €499 | -€357 | -41.7% |
| Current assets | 29/58 | €13,792 | €5,233 | -€8,559 | -62.1% |
| Stocks and contracts in progress | 3 | €1,000 | €3,600 | +€2,600 | +260% |
| Stocks | 30/36 | €1,000 | €3,600 | +€2,600 | +260% |
| Amounts receivable within one year | 40/41 | €11,598 | €1,517 | -€10,081 | -86.9% |
| Trade receivables | 40 | €11,598 | - | -€11,598 | |
| Other amounts receivable | 41 | - | €1,517 | +€1,517 | |
| Cash at bank and in hand | 54/58 | €1,193 | €115 | -€1,078 | -90.3% |
| Total equity and liabilities | 10/49 | €15,215 | €6,063 | -€9,152 | -60.2% |
| Equity | 10/15 | -€5,786 | -€6,747 | -€961 | -16.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,786 | -€9,747 | -€961 | -10.9% |
| Amounts payable | 17/49 | €21,002 | €12,810 | -€8,191 | -39.0% |
| Amounts payable within one year | 42/48 | €21,002 | €12,810 | -€8,191 | -39.0% |
| Trade debts | 44 | €3,802 | - | -€3,802 | |
| Suppliers | 440/4 | €3,802 | - | -€3,802 | |
| Taxes, remuneration and social security | 45 | €11,279 | €3,499 | -€7,780 | -69.0% |
| Taxes | 450/3 | €6,599 | €147 | -€6,452 | -97.8% |
| Remuneration and social security | 454/9 | €4,680 | €3,352 | -€1,328 | -28.4% |
| Other amounts payable | 47/48 | €5,920 | €9,311 | +€3,391 | +57.3% |
| Turnover | 70 | €40,622 | €28,999 | -€11,622 | -28.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €36,588 | €26,265 | -€10,322 | -28.2% |
| Remuneration, social security and pensions | 62 | €12,436 | €2,753 | -€9,684 | -77.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €356 | €593 | +€237 | +66.7% |
| Gross operating margin | 9900 | €4,034 | €2,734 | -€1,300 | -32.2% |
| Operating profit (loss) | 9901 | -€8,758 | -€612 | +€8,147 | +93.0% |
| Financial charges | 65/66B | €28 | €349 | +€321 | +1,153% |
| Recurring financial charges | 65 | €28 | €349 | +€321 | +1,153% |
| Profit (loss) for the period before taxes | 9903 | -€8,786 | -€961 | +€7,826 | +89.1% |
| Profit (loss) for the period | 9904 | -€8,786 | -€961 | +€7,826 | +89.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,786 | -€961 | +€7,826 | +89.1% |
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 16 October 2026 via checked.be.