TRAITEUR BEERNAUT: what changed
Two fiscal 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 BEERNAUT
Largest movements
- Current investments +€263,649
up €263,649 (+161.0%), from €163,748 to €427,397
- Tangible fixed assets +€23,870
up €23,870 (+35.4%), from €67,431 to €91,301
of which Plant, machinery and equipment: +€13,853
- Receivables within one year +€11,499
up €11,499 (+25.8%), from €44,634 to €56,133
- Profit (loss) carried forward +€218,077
up €218,077 (+134.0%), from €162,719 to €380,796
- Tax, wage and social debts +€102,504
up €102,504 (+325.5%), from €31,487 to €133,991
of which Taxes: +€101,671
- Advances received -€45,385
down €45,385 (-100.0%), from €45,385 to €0
- Trade debts +€27,824
up €27,824 (+1444.7%), from €1,926 to €29,750
- Accrued charges and deferred income +€7,964
new in 2023: €7,964
- Turnover +€433,449
up €433,449 (+94.7%), from €457,469 to €890,918
- Gross operating margin +€278,376
up €278,376 (+232.7%), from €119,630 to €398,006
- Taxes +€74,589
up €74,589 (+356.4%), from €20,930 to €95,519
- Staff costs +€46,404
up €46,404 (+298.2%), from €15,559 to €61,963
- Financial income +€11,325
up €11,325 (+2511.1%), from €451 to €11,776
of which Non-recurring financial income: +€11,309
From the 2022 result to the 2023 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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,408 | €594,305 | +€298,897 | +101.2% |
| Fixed assets | 21/28 | €79,826 | €103,696 | +€23,870 | +29.9% |
| Intangible fixed assets | 21 | €12,395 | €12,395 | = | 0.0% |
| Tangible fixed assets | 22/27 | €67,431 | €91,301 | +€23,870 | +35.4% |
| Land and buildings | 22 | €5,065 | €4,390 | -€675 | -13.3% |
| Plant, machinery and equipment | 23 | €26,845 | €40,698 | +€13,853 | +51.6% |
| Furniture and vehicles | 24 | €35,521 | €46,213 | +€10,692 | +30.1% |
| Current assets | 29/58 | €215,582 | €490,609 | +€275,027 | +127.6% |
| Stocks and contracts in progress | 3 | €7,200 | €7,079 | -€121 | -1.7% |
| Stocks | 30/36 | €7,200 | €7,079 | -€121 | -1.7% |
| Amounts receivable within one year | 40/41 | €44,634 | €56,133 | +€11,499 | +25.8% |
| Trade receivables | 40 | €44,634 | €56,133 | +€11,499 | +25.8% |
| Current investments | 50/53 | €163,748 | €427,397 | +€263,649 | +161.0% |
| Total equity and liabilities | 10/49 | €295,408 | €594,305 | +€298,897 | +101.2% |
| Equity | 10/15 | €183,170 | €401,247 | +€218,077 | +119.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | - | €18,592 | +€18,592 | |
| Share premium | 1100/10 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €162,719 | €380,796 | +€218,077 | +134.0% |
| Provisions and deferred taxes | 16 | €934 | €1,647 | +€713 | +76.3% |
| Provisions for liabilities and charges | 160/5 | €934 | €1,647 | +€713 | +76.3% |
| Other liabilities and charges | 164/5 | €934 | €1,647 | +€713 | +76.3% |
| Amounts payable | 17/49 | €111,304 | €191,411 | +€80,107 | +72.0% |
| Amounts payable after more than one year | 17 | €17,135 | €10,410 | -€6,725 | -39.2% |
| Financial debts | 170/4 | €17,135 | €10,410 | -€6,725 | -39.2% |
| Amounts payable within one year | 42/48 | €94,169 | €173,037 | +€78,868 | +83.8% |
| Current portion of amounts payable after more than one year | 42 | €6,561 | €6,725 | +€164 | +2.5% |
| Trade debts | 44 | €1,926 | €29,750 | +€27,824 | +1444.7% |
| Suppliers | 440/4 | €1,926 | €29,750 | +€27,824 | +1444.7% |
| Advances received on contracts in progress | 46 | €45,385 | €0 | -€45,385 | -100.0% |
| Taxes, remuneration and social security | 45 | €31,487 | €133,991 | +€102,504 | +325.5% |
| Taxes | 450/3 | €31,477 | €133,148 | +€101,671 | +323.0% |
| Remuneration and social security | 454/9 | €10 | €843 | +€833 | +8330.0% |
| Other amounts payable | 47/48 | €8,810 | €2,571 | -€6,239 | -70.8% |
| Accrued charges and deferred income | 492/3 | - | €7,964 | +€7,964 | |
| Turnover | 70 | €457,469 | €890,918 | +€433,449 | +94.7% |
| Remuneration, social security and pensions | 62 | €15,559 | €61,963 | +€46,404 | +298.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,091 | €29,690 | +€5,599 | +23.2% |
| Other operating charges | 640/8 | €5,351 | €1,708 | -€3,643 | -68.1% |
| Gross operating margin | 9900 | €119,630 | €398,006 | +€278,376 | +232.7% |
| Operating profit (loss) | 9901 | €74,629 | €304,645 | +€230,016 | +308.2% |
| Financial income | 75/76B | €451 | €11,776 | +€11,325 | +2511.1% |
| Recurring financial income | 75 | €451 | €16 | -€435 | -96.5% |
| Non-recurring financial income | 76B | €451 | €11,760 | +€11,309 | +2507.5% |
| Financial charges | 65/66B | €1,232 | €2,825 | +€1,593 | +129.3% |
| Recurring financial charges | 65 | €1,232 | €2,825 | +€1,593 | +129.3% |
| Profit (loss) for the period before taxes | 9903 | €73,848 | €313,596 | +€239,748 | +324.7% |
| Income taxes | 67/77 | €20,930 | €95,519 | +€74,589 | +356.4% |
| Profit (loss) for the period | 9904 | €52,918 | €218,077 | +€165,159 | +312.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,918 | €218,077 | +€165,159 | +312.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.