Two Baristas: 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.
Two Baristas
Largest movements
- Receivables within one year +€3,898
new in 2024: €3,898
of which Other amounts receivable: +€3,898
- Tangible fixed assets -€3,146
down €3,146 (-15.4%), from €20,469 to €17,322
of which Plant, machinery and equipment: -€2,926
- Deferred charges and accrued income -€1,225
down €1,225 (-95.8%), from €1,278 to €53
- Short-term financial debts +€15,680
up €15,680 (+204%), from €7,687 to €23,368
- Profit (loss) carried forward -€14,708
down €14,708 (-89.1%), from -€16,511 to -€31,218
- Debts after one year -€8,305
down €8,305 (-41.8%), from €19,875 to €11,570
- Current portion of long-term debt +€4,286
new in 2024: €4,286
- Tax, wage and social debts +€3,711
up €3,711 (+187%), from €1,989 to €5,700
of which Remuneration and social security: +€5,320
- Gross operating margin +€7,822
up €7,822 (+64.9%), from -€12,056 to -€4,234
- Financial charges +€3,583
up €3,583 (+177%), from €2,023 to €5,606
- Staff costs +€1,950
new in 2024: €1,950
- Depreciation +€1,129
up €1,129 (+55.9%), from €2,018 to €3,146
- Other operating charges -€416
no longer reported in 2024 (was €416)
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
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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,568 | €26,095 | -€473 | -1.8% |
| Fixed assets | 21/28 | €25,290 | €22,144 | -€3,146 | -12.4% |
| Tangible fixed assets | 22/27 | €20,469 | €17,322 | -€3,146 | -15.4% |
| Plant, machinery and equipment | 23 | €19,919 | €16,993 | -€2,926 | -14.7% |
| Furniture and vehicles | 24 | €550 | €330 | -€220 | -40.0% |
| Financial fixed assets | 28 | €4,822 | €4,822 | = | 0.0% |
| Current assets | 29/58 | €1,278 | €3,951 | +€2,674 | +209% |
| Amounts receivable within one year | 40/41 | - | €3,898 | +€3,898 | |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | - | €3,898 | +€3,898 | |
| Deferred charges and accrued income | 490/1 | €1,278 | €53 | -€1,225 | -95.8% |
| Total equity and liabilities | 10/49 | €26,568 | €26,095 | -€473 | -1.8% |
| Equity | 10/15 | -€6,511 | -€21,218 | -€14,708 | -226% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,511 | -€31,218 | -€14,708 | -89.1% |
| Amounts payable | 17/49 | €33,079 | €47,313 | +€14,235 | +43.0% |
| Amounts payable after more than one year | 17 | €19,875 | €11,570 | -€8,305 | -41.8% |
| Financial debts | 170/4 | €19,875 | €11,570 | -€8,305 | -41.8% |
| Amounts payable within one year | 42/48 | €13,203 | €35,743 | +€22,540 | +171% |
| Current portion of amounts payable after more than one year | 42 | - | €4,286 | +€4,286 | |
| Financial debts | 43 | €7,687 | €23,368 | +€15,680 | +204% |
| Credit institutions | 430/8 | €7,687 | €23,368 | +€15,680 | +204% |
| Trade debts | 44 | €3,527 | €2,390 | -€1,137 | -32.2% |
| Suppliers | 440/4 | €3,527 | €2,390 | -€1,137 | -32.2% |
| Taxes, remuneration and social security | 45 | €1,989 | €5,700 | +€3,711 | +187% |
| Taxes | 450/3 | €1,989 | €380 | -€1,609 | -80.9% |
| Remuneration and social security | 454/9 | - | €5,320 | +€5,320 | |
| Remuneration, social security and pensions | 62 | - | €1,950 | +€1,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,018 | €3,146 | +€1,129 | +55.9% |
| Other operating charges | 640/8 | €416 | - | -€416 | |
| Gross operating margin | 9900 | -€12,056 | -€4,234 | +€7,822 | +64.9% |
| Operating profit (loss) | 9901 | -€14,490 | -€9,331 | +€5,159 | +35.6% |
| Financial income | 75/76B | €2 | €230 | +€227 | +10,105% |
| Recurring financial income | 75 | €2 | €230 | +€227 | +10,105% |
| Financial charges | 65/66B | €2,023 | €5,606 | +€3,583 | +177% |
| Recurring financial charges | 65 | €2,023 | €5,606 | +€3,583 | +177% |
| Profit (loss) for the period before taxes | 9903 | -€16,511 | -€14,708 | +€1,803 | +10.9% |
| Profit (loss) for the period | 9904 | -€16,511 | -€14,708 | +€1,803 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,511 | -€14,708 | +€1,803 | +10.9% |
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 24 October 2026 via checked.be.