Traiteur ARIS: 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.
Traiteur ARIS
Largest movements
- Receivables within one year +€12,573
up €12,573 (+16.4%), from €76,868 to €89,442
of which Other amounts receivable: +€11,381
- Deferred charges and accrued income +€5,236
up €5,236 (+188%), from €2,789 to €8,025
- Cash +€1,776
new in 2024: €1,776
mainly Tax, wage and social debts (+€15,580) and Net result for the year (+€6,579)
- Reserves +€41,000
up €41,000 (+2,205%), from €1,859 to €42,859
of which Distributable reserves: +€41,000
- Profit (loss) carried forward -€34,101
down €34,101 (-97.7%), from €34,910 to €808
- Tax, wage and social debts +€15,580
up €15,580 (+126%), from €12,373 to €27,954
of which Taxes: +€12,421
- Short-term financial debts -€3,429
down €3,429 (-54.9%), from €6,242 to €2,813
- Gross operating margin -€27,466
down €27,466 (-24.2%), from €113,409 to €85,943
- Staff costs +€9,229
up €9,229 (+15.1%), from €61,151 to €70,379
- Depreciation -€2,227
down €2,227 (-56.1%), from €3,972 to €1,746
- Other operating charges -€1,683
down €1,683 (-44.5%), from €3,781 to €2,098
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 | €85,934 | €105,985 | +€20,051 | +23.3% |
| Fixed assets | 21/28 | €5,713 | €5,859 | +€146 | +2.6% |
| Tangible fixed assets | 22/27 | €2,354 | €2,500 | +€146 | +6.2% |
| Plant, machinery and equipment | 23 | €2,354 | €987 | -€1,367 | -58.1% |
| Furniture and vehicles | 24 | - | €1,513 | +€1,513 | |
| Financial fixed assets | 28 | €3,359 | €3,359 | = | 0.0% |
| Current assets | 29/58 | €80,221 | €100,126 | +€19,905 | +24.8% |
| Stocks and contracts in progress | 3 | €564 | €884 | +€320 | +56.6% |
| Stocks | 30/36 | €564 | €884 | +€320 | +56.6% |
| Amounts receivable within one year | 40/41 | €76,868 | €89,442 | +€12,573 | +16.4% |
| Trade receivables | 40 | €1,611 | €2,803 | +€1,192 | +74.0% |
| Other amounts receivable | 41 | €75,257 | €86,639 | +€11,381 | +15.1% |
| Cash at bank and in hand | 54/58 | - | €1,776 | +€1,776 | |
| Deferred charges and accrued income | 490/1 | €2,789 | €8,025 | +€5,236 | +188% |
| Total equity and liabilities | 10/49 | €85,934 | €105,985 | +€20,051 | +23.3% |
| Equity | 10/15 | €55,361 | €62,260 | +€6,899 | +12.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €42,859 | +€41,000 | +2,205% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | - | €41,000 | +€41,000 | |
| Profit (loss) carried forward | 14 | €34,910 | €808 | -€34,101 | -97.7% |
| Amounts payable | 17/49 | €30,573 | €43,726 | +€13,153 | +43.0% |
| Amounts payable within one year | 42/48 | €30,573 | €43,726 | +€13,153 | +43.0% |
| Current portion of amounts payable after more than one year | 42 | €1,873 | €2,527 | +€655 | +35.0% |
| Financial debts | 43 | €6,242 | €2,813 | -€3,429 | -54.9% |
| Credit institutions | 430/8 | €6,242 | €2,813 | -€3,429 | -54.9% |
| Trade debts | 44 | €6,133 | €5,880 | -€253 | -4.1% |
| Suppliers | 440/4 | €6,133 | €5,880 | -€253 | -4.1% |
| Advances received on contracts in progress | 46 | €2,228 | €2,228 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,373 | €27,954 | +€15,580 | +126% |
| Taxes | 450/3 | €4,383 | €16,804 | +€12,421 | +283% |
| Remuneration and social security | 454/9 | €7,991 | €11,150 | +€3,159 | +39.5% |
| Other amounts payable | 47/48 | €1,725 | €2,324 | +€599 | +34.8% |
| Remuneration, social security and pensions | 62 | €61,151 | €70,379 | +€9,229 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,972 | €1,746 | -€2,227 | -56.1% |
| Other operating charges | 640/8 | €3,781 | €2,098 | -€1,683 | -44.5% |
| Non-recurring operating charges | 66A | €430 | - | -€430 | |
| Gross operating margin | 9900 | €113,409 | €85,943 | -€27,466 | -24.2% |
| Operating profit (loss) | 9901 | €44,075 | €11,720 | -€32,355 | -73.4% |
| Financial charges | 65/66B | €662 | €1,747 | +€1,085 | +164% |
| Recurring financial charges | 65 | €662 | €1,747 | +€1,085 | +164% |
| Profit (loss) for the period before taxes | 9903 | €43,413 | €9,974 | -€33,440 | -77.0% |
| Income taxes | 67/77 | €2,514 | €3,395 | +€881 | +35.0% |
| Profit (loss) for the period | 9904 | €40,900 | €6,579 | -€34,321 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,900 | €6,579 | -€34,321 | -83.9% |
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 28 October 2026 via checked.be.