THE TREASURE POT: what changed
What changed
THE TREASURE POT
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€73,665
2023 · €33,452+€40,213
Equity
€128,447
2023 · €54,782+€73,665
Cash
€208,091
2023 · €109,775+€98,316
Balance sheet total
€224,635
2023 · €133,779+€90,856
Largest movements
Assets
- Cash +€98,316
up €98,316 (+89.6%), from €109,775 to €208,091
mainly Net result for the year (+€73,665) and Tax, wage and social debts (+€24,711)
- Receivables within one year -€13,334
down €13,334 (-77.1%), from €17,288 to €3,954
of which Trade receivables: -€10,634
- Tangible fixed assets +€5,754
up €5,754 (+100%), from €5,727 to €11,480
of which Plant, machinery and equipment: +€5,213
Equity and liabilities
- Profit (loss) carried forward +€73,665
up €73,665 (+215%), from €34,322 to €107,987
- Tax, wage and social debts +€24,711
up €24,711 (+60.4%), from €40,923 to €65,633
of which Taxes: +€24,903
- Trade debts -€6,550
down €6,550 (-41.8%), from €15,671 to €9,120
Income statement
- Gross operating margin +€67,613
up €67,613 (+64.7%), from €104,456 to €172,069
- Turnover +€66,509
up €66,509 (+20.6%), from €322,471 to €388,980
- Taxes +€22,243
up €22,243 (+386%), from €5,767 to €28,010
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€33,452
Gross operating margin
+€67,613
Staff costs
-€3,186
Depreciation
-€1,936
Other operating charges
-€542
Financial income
-€1
Financial charges
+€509
Taxes
-€22,243
Result 2024
€73,665
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€108,310
Investment
-€9,872
Financing
-€121
Cash 2023
€109,775
From operations (derived)
+€108,310
Net result for the year
+€73,665
Depreciation
+€4,119
Smaller working-capital items
-€114
Receivables within one year
+€13,334
Trade debts
-€6,550
Tax, wage and social debts
+€24,711
Accrued charges and deferred income
-€855
Investment (derived)
-€9,872
Investment in fixed assets (net)
-€9,872
Financing
-€121
Short-term financial debts
-€121
Cash 2024
€208,091
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,779 | €224,635 | +€90,856 | +67.9% |
| Fixed assets | 21/28 | €5,727 | €11,480 | +€5,754 | +100% |
| Tangible fixed assets | 22/27 | €5,727 | €11,480 | +€5,754 | +100% |
| Land and buildings | 22 | €3,111 | €2,740 | -€371 | -11.9% |
| Plant, machinery and equipment | 23 | €1,903 | €7,116 | +€5,213 | +274% |
| Furniture and vehicles | 24 | €713 | €1,625 | +€912 | +128% |
| Current assets | 29/58 | €128,053 | €213,155 | +€85,102 | +66.5% |
| Stocks and contracts in progress | 3 | €990 | €1,110 | +€120 | +12.1% |
| Stocks | 30/36 | €990 | €1,110 | +€120 | +12.1% |
| Amounts receivable within one year | 40/41 | €17,288 | €3,954 | -€13,334 | -77.1% |
| Trade receivables | 40 | €14,588 | €3,954 | -€10,634 | -72.9% |
| Other amounts receivable | 41 | €2,700 | - | -€2,700 | |
| Cash at bank and in hand | 54/58 | €109,775 | €208,091 | +€98,316 | +89.6% |
| Total equity and liabilities | 10/49 | €133,779 | €224,635 | +€90,856 | +67.9% |
| Equity | 10/15 | €54,782 | €128,447 | +€73,665 | +134% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €34,322 | €107,987 | +€73,665 | +215% |
| Amounts payable | 17/49 | €78,997 | €96,188 | +€17,191 | +21.8% |
| Amounts payable within one year | 42/48 | €78,143 | €96,188 | +€18,045 | +23.1% |
| Financial debts | 43 | €236 | €114 | -€121 | -51.5% |
| Credit institutions | 430/8 | €236 | €114 | -€121 | -51.5% |
| Trade debts | 44 | €15,671 | €9,120 | -€6,550 | -41.8% |
| Suppliers | 440/4 | €15,671 | €9,120 | -€6,550 | -41.8% |
| Taxes, remuneration and social security | 45 | €40,923 | €65,633 | +€24,711 | +60.4% |
| Taxes | 450/3 | €13,121 | €38,024 | +€24,903 | +190% |
| Remuneration and social security | 454/9 | €27,801 | €27,609 | -€192 | -0.7% |
| Other amounts payable | 47/48 | €21,314 | €21,321 | +€7 | 0.0% |
| Accrued charges and deferred income | 492/3 | €855 | - | -€855 | |
| Turnover | 70 | €322,471 | €388,980 | +€66,509 | +20.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €225,744 | €224,768 | -€976 | -0.4% |
| Remuneration, social security and pensions | 62 | €60,519 | €63,705 | +€3,186 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,182 | €4,119 | +€1,936 | +88.7% |
| Other operating charges | 640/8 | €913 | €1,455 | +€542 | +59.4% |
| Gross operating margin | 9900 | €104,456 | €172,069 | +€67,613 | +64.7% |
| Operating profit (loss) | 9901 | €40,842 | €102,791 | +€61,949 | +152% |
| Financial income | 75/76B | €1 | €0 | -€1 | -88.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -88.8% |
| Financial charges | 65/66B | €1,626 | €1,117 | -€509 | -31.3% |
| Recurring financial charges | 65 | €1,626 | €1,117 | -€509 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €39,218 | €101,674 | +€62,456 | +159% |
| Income taxes | 67/77 | €5,767 | €28,010 | +€22,243 | +386% |
| Profit (loss) for the period | 9904 | €33,452 | €73,665 | +€40,213 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €33,452 | €73,665 | +€40,213 | +120% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.