TOUT SUR LE 32: what changed
What changed
TOUT SUR LE 32
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
€16,855
2020 · -€56,232+€73,087
Equity
€114,903
2020 · €98,048+€16,855
Cash
€155
2020 · €74+€81
Balance sheet total
€288,020
2020 · €196,486+€91,533
Largest movements
Assets
- Current assets +€95,800
up €95,800 (+58.5%), from €163,628 to €259,428
of which Receivables within one year: +€100,175
- Tangible fixed assets -€4,267
down €4,267 (-37.6%), from €11,338 to €7,071
Equity and liabilities
- Debts within one year +€74,678
up €74,678 (+75.9%), from €98,438 to €173,116
of which Trade debts: +€94,787
- Equity +€16,855
up €16,855 (+17.2%), from €98,048 to €114,903
of which Profit (loss) carried forward: +€16,855
Income statement
- Gross operating margin +€58,969
up €58,969, from -€30,169 to €28,800
- Taxes -€18,145
down €18,145 (-87.3%), from €20,788 to €2,643
- Financial income +€11,984
new in 2021: €11,984
- Financial charges +€10,460
new in 2021: €10,460
- Other operating charges +€4,700
new in 2021: €4,700
Change in the result, 2020 to 2021
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 2020
-€56,232
Gross operating margin
+€58,969
Staff costs
-€1,858
Depreciation
+€244
Other operating charges
-€4,700
Other operating items
+€27,149
Financial income
+€11,984
Financial charges
-€10,460
Other financial items
-€26,385
Taxes
+€18,145
Result 2021
€16,855
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,486 | €288,020 | +€91,533 | +46.6% |
| Fixed assets | 21/28 | €32,859 | €28,592 | -€4,267 | -13.0% |
| Tangible fixed assets | 22/27 | €11,338 | €7,071 | -€4,267 | -37.6% |
| Plant, machinery and equipment | 23 | - | €5,312 | +€5,312 | |
| Furniture and vehicles | 24 | - | €1,759 | +€1,759 | |
| Financial fixed assets | 28 | €21,521 | €21,521 | = | 0.0% |
| Current assets | 29/58 | €163,628 | €259,428 | +€95,800 | +58.5% |
| Stocks and contracts in progress | 3 | €7,559 | €2,670 | -€4,889 | -64.7% |
| Stocks | 30/36 | - | €2,670 | +€2,670 | |
| Amounts receivable within one year | 40/41 | €152,485 | €252,660 | +€100,175 | +65.7% |
| Trade receivables | 40 | - | €66,024 | +€66,024 | |
| Other amounts receivable | 41 | - | €186,635 | +€186,635 | |
| Cash at bank and in hand | 54/58 | €74 | €155 | +€81 | +109% |
| Deferred charges and accrued income | 490/1 | - | €3,944 | +€3,944 | |
| Total equity and liabilities | 10/49 | €196,486 | €288,020 | +€91,533 | +46.6% |
| Equity | 10/15 | €98,048 | €114,903 | +€16,855 | +17.2% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €89,988 | €106,843 | +€16,855 | +18.7% |
| Amounts payable | 17/49 | €98,438 | €173,116 | +€74,678 | +75.9% |
| Amounts payable within one year | 42/48 | €98,438 | €173,116 | +€74,678 | +75.9% |
| Trade debts | 44 | €51,313 | €146,100 | +€94,787 | +185% |
| Suppliers | 440/4 | - | €146,100 | +€146,100 | |
| Taxes, remuneration and social security | 45 | - | €24,867 | +€24,867 | |
| Taxes | 450/3 | - | €18,377 | +€18,377 | |
| Remuneration and social security | 454/9 | - | €6,490 | +€6,490 | |
| Other amounts payable | 47/48 | - | €2,150 | +€2,150 | |
| Non-recurring operating income | 76A | - | €51,000 | +€51,000 | |
| Remuneration, social security and pensions | 62 | - | €1,858 | +€1,858 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,511 | €4,267 | -€244 | -5.4% |
| Other operating charges | 640/8 | - | €4,700 | +€4,700 | |
| Gross operating margin | 9900 | -€30,169 | €28,800 | +€58,969 | |
| Operating profit (loss) | 9901 | -€61,829 | €17,975 | +€79,803 | |
| Financial income | 75/76B | - | €11,984 | +€11,984 | |
| Recurring financial income | 75 | €41,530 | €11,984 | -€29,545 | -71.1% |
| Financial charges | 65/66B | - | €10,460 | +€10,460 | |
| Recurring financial charges | 65 | €15,145 | €10,460 | -€4,684 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | -€35,444 | €19,499 | +€54,942 | |
| Income taxes | 67/77 | €20,788 | €2,643 | -€18,145 | -87.3% |
| Profit (loss) for the period | 9904 | -€56,232 | €16,855 | +€73,087 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,232 | €16,855 | +€73,087 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.