TRATTORIA TRIUM: 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.
TRATTORIA TRIUM
Largest movements
- Receivables within one year +€75,246
up €75,246 (+66.8%), from €112,624 to €187,870
of which Other amounts receivable: +€74,367
- Tangible fixed assets -€23,008
down €23,008 (-48.0%), from €47,958 to €24,950
of which Plant, machinery and equipment: -€14,315
- Cash -€10,219
down €10,219 (-23.8%), from €42,948 to €32,729
mainly Receivables within one year (-€75,246) and Debts after one year (-€16,547)
- Stocks and contracts -€7,968
down €7,968 (-64.6%), from €12,343 to €4,375
- Tax, wage and social debts +€34,276
up €34,276 (+109%), from €31,442 to €65,719
of which Remuneration and social security: +€29,167
- Profit (loss) carried forward +€29,375
up €29,375 (+53.9%), from €54,506 to €83,881
- Debts after one year -€16,547
down €16,547 (-61.3%), from €27,000 to €10,453
- Trade debts -€12,025
down €12,025 (-26.2%), from €45,875 to €33,850
- Current portion of long-term debt -€6,649
down €6,649 (-28.7%), from €23,196 to €16,547
- Staff costs +€27,949
up €27,949 (+19.0%), from €147,346 to €175,295
- Financial charges +€6,986
up €6,986 (+114%), from €6,132 to €13,118
- Gross operating margin +€6,668
up €6,668 (+2.8%), from €241,444 to €248,112
- Taxes +€3,161
up €3,161 (+2,767%), from €114 to €3,275
- Other operating charges +€2,610
up €2,610 (+172%), from €1,517 to €4,127
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.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €219,676 | €251,988 | +€32,311 | +14.7% |
| Fixed assets | 21/28 | €48,958 | €26,305 | -€22,653 | -46.3% |
| Tangible fixed assets | 22/27 | €47,958 | €24,950 | -€23,008 | -48.0% |
| Land and buildings | 22 | €78 | €48 | -€30 | -39.0% |
| Plant, machinery and equipment | 23 | €22,691 | €8,376 | -€14,315 | -63.1% |
| Furniture and vehicles | 24 | €18,372 | €12,579 | -€5,793 | -31.5% |
| Leasing and similar rights | 25 | €6,817 | €3,947 | -€2,870 | -42.1% |
| Financial fixed assets | 28 | €1,000 | €1,355 | +€355 | +35.5% |
| Current assets | 29/58 | €170,718 | €225,683 | +€54,964 | +32.2% |
| Stocks and contracts in progress | 3 | €12,343 | €4,375 | -€7,968 | -64.6% |
| Stocks | 30/36 | €12,343 | €4,375 | -€7,968 | -64.6% |
| Amounts receivable within one year | 40/41 | €112,624 | €187,870 | +€75,246 | +66.8% |
| Trade receivables | 40 | €2,236 | €3,115 | +€879 | +39.3% |
| Other amounts receivable | 41 | €110,388 | €184,755 | +€74,367 | +67.4% |
| Cash at bank and in hand | 54/58 | €42,948 | €32,729 | -€10,219 | -23.8% |
| Deferred charges and accrued income | 490/1 | €2,804 | €709 | -€2,095 | -74.7% |
| Total equity and liabilities | 10/49 | €219,676 | €251,988 | +€32,311 | +14.7% |
| Equity | 10/15 | €90,995 | €120,370 | +€29,375 | +32.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €17,897 | €17,897 | = | 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% |
| Tax-exempt reserves | 132 | €16,038 | €16,038 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,506 | €83,881 | +€29,375 | +53.9% |
| Amounts payable | 17/49 | €128,682 | €131,617 | +€2,936 | +2.3% |
| Amounts payable after more than one year | 17 | €27,000 | €10,453 | -€16,547 | -61.3% |
| Financial debts | 170/4 | €27,000 | €10,453 | -€16,547 | -61.3% |
| Amounts payable within one year | 42/48 | €100,513 | €116,116 | +€15,602 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €23,196 | €16,547 | -€6,649 | -28.7% |
| Trade debts | 44 | €45,875 | €33,850 | -€12,025 | -26.2% |
| Suppliers | 440/4 | €45,875 | €33,850 | -€12,025 | -26.2% |
| Taxes, remuneration and social security | 45 | €31,442 | €65,719 | +€34,276 | +109% |
| Taxes | 450/3 | €9,052 | €14,161 | +€5,109 | +56.4% |
| Remuneration and social security | 454/9 | €22,390 | €51,557 | +€29,167 | +130% |
| Accrued charges and deferred income | 492/3 | €1,168 | €5,048 | +€3,880 | +332% |
| Remuneration, social security and pensions | 62 | €147,346 | €175,295 | +€27,949 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,255 | €23,008 | -€2,246 | -8.9% |
| Other operating charges | 640/8 | €1,517 | €4,127 | +€2,610 | +172% |
| Gross operating margin | 9900 | €241,444 | €248,112 | +€6,668 | +2.8% |
| Operating profit (loss) | 9901 | €67,326 | €45,682 | -€21,644 | -32.1% |
| Financial income | 75/76B | €199 | €87 | -€112 | -56.5% |
| Recurring financial income | 75 | €199 | €87 | -€112 | -56.5% |
| Financial charges | 65/66B | €6,132 | €13,118 | +€6,986 | +114% |
| Recurring financial charges | 65 | €6,132 | €13,118 | +€6,986 | +114% |
| Profit (loss) for the period before taxes | 9903 | €61,393 | €32,650 | -€28,742 | -46.8% |
| Income taxes | 67/77 | €114 | €3,275 | +€3,161 | +2,767% |
| Profit (loss) for the period | 9904 | €61,279 | €29,375 | -€31,903 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €61,279 | €29,375 | -€31,903 | -52.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.