WIMBLEDON EETCAFE: 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.
WIMBLEDON EETCAFE
Largest movements
- Cash -€46,552
down €46,552 (-56.4%), from €82,578 to €36,025
mainly Net result for the year (-€42,968) and Accrued charges and deferred income (-€20,000)
- Receivables within one year -€6,185
down €6,185 (-43.6%), from €14,198 to €8,014
of which Other amounts receivable: -€6,069
- Tangible fixed assets -€5,556
down €5,556 (-19.2%), from €28,888 to €23,332
of which Plant, machinery and equipment: -€3,709
- Intangible fixed assets -€2,258
down €2,258 (-10.3%), from €22,006 to €19,748
- Profit (loss) carried forward -€42,968
down €42,968, from €18,394 to -€24,574
- Accrued charges and deferred income -€20,000
no longer reported in 2022 (was €20,000)
- Debts after one year -€5,300
down €5,300 (-59.7%), from €8,884 to €3,584
- Tax, wage and social debts +€5,150
up €5,150 (+24.0%), from €21,450 to €26,599
of which Remuneration and social security: +€5,570
- Trade debts +€3,044
up €3,044 (+8.1%), from €37,464 to €40,508
- Turnover -€439,096
no longer reported in 2022 (was €439,096)
- Purchases and services -€305,346
no longer reported in 2022 (was €305,346)
- Staff costs +€38,582
up €38,582 (+41.7%), from €92,530 to €131,112
- Gross operating margin -€37,358
down €37,358 (-27.5%), from €135,951 to €98,593
- Taxes -€4,925
no longer reported in 2022 (was €4,925)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,402 | €91,417 | -€59,985 | -39.6% |
| Fixed assets | 21/28 | €50,894 | €43,380 | -€7,514 | -14.8% |
| Intangible fixed assets | 21 | €22,006 | €19,748 | -€2,258 | -10.3% |
| Tangible fixed assets | 22/27 | €28,888 | €23,332 | -€5,556 | -19.2% |
| Land and buildings | 22 | €1,618 | €1,264 | -€354 | -21.9% |
| Plant, machinery and equipment | 23 | €20,135 | €16,426 | -€3,709 | -18.4% |
| Furniture and vehicles | 24 | €7,135 | €5,642 | -€1,493 | -20.9% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €100,508 | €48,037 | -€52,470 | -52.2% |
| Stocks and contracts in progress | 3 | €3,731 | €3,998 | +€267 | +7.1% |
| Stocks | 30/36 | €3,731 | €3,998 | +€267 | +7.1% |
| Amounts receivable within one year | 40/41 | €14,198 | €8,014 | -€6,185 | -43.6% |
| Trade receivables | 40 | €2,206 | €2,091 | -€116 | -5.2% |
| Other amounts receivable | 41 | €11,992 | €5,923 | -€6,069 | -50.6% |
| Cash at bank and in hand | 54/58 | €82,578 | €36,025 | -€46,552 | -56.4% |
| Total equity and liabilities | 10/49 | €151,402 | €91,417 | -€59,985 | -39.6% |
| Equity | 10/15 | €58,394 | €15,426 | -€42,968 | -73.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,394 | -€24,574 | -€42,968 | |
| Amounts payable | 17/49 | €93,008 | €75,991 | -€17,017 | -18.3% |
| Amounts payable after more than one year | 17 | €8,884 | €3,584 | -€5,300 | -59.7% |
| Financial debts | 170/4 | €8,884 | €3,584 | -€5,300 | -59.7% |
| Amounts payable within one year | 42/48 | €64,124 | €72,407 | +€8,283 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €5,210 | €5,300 | +€90 | +1.7% |
| Trade debts | 44 | €37,464 | €40,508 | +€3,044 | +8.1% |
| Suppliers | 440/4 | €37,464 | €40,508 | +€3,044 | +8.1% |
| Taxes, remuneration and social security | 45 | €21,450 | €26,599 | +€5,150 | +24.0% |
| Taxes | 450/3 | €13,691 | €13,270 | -€421 | -3.1% |
| Remuneration and social security | 454/9 | €7,759 | €13,330 | +€5,570 | +71.8% |
| Accrued charges and deferred income | 492/3 | €20,000 | - | -€20,000 | |
| Turnover | 70 | €439,096 | - | -€439,096 | |
| Non-recurring operating income | 76A | €2,202 | - | -€2,202 | |
| Goods, raw materials, services and sundry goods | 60/61 | €305,346 | - | -€305,346 | |
| Remuneration, social security and pensions | 62 | €92,530 | €131,112 | +€38,582 | +41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,824 | €7,814 | +€1,991 | +34.2% |
| Other operating charges | 640/8 | €1,208 | €475 | -€733 | -60.7% |
| Gross operating margin | 9900 | €135,951 | €98,593 | -€37,358 | -27.5% |
| Operating profit (loss) | 9901 | €36,389 | -€40,808 | -€77,198 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +400% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +400% |
| Financial charges | 65/66B | €1,416 | €2,160 | +€744 | +52.6% |
| Recurring financial charges | 65 | €1,416 | €2,160 | +€744 | +52.6% |
| Profit (loss) for the period before taxes | 9903 | €34,974 | -€42,968 | -€77,942 | |
| Income taxes | 67/77 | €4,925 | - | -€4,925 | |
| Profit (loss) for the period | 9904 | €30,049 | -€42,968 | -€73,017 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,049 | -€42,968 | -€73,017 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.