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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.

What changed

CAMLIK

BE 0439.166.312
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€22,355
2023 · -€18,783-€3,572
Equity
€114,569
2023 · €136,924-€22,355
Cash
€11,014
2023 · €12,469-€1,456
Balance sheet total
€640,359
2023 · €717,249-€76,891

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets -€105,943

    down €105,943 (-15.5%), from €683,129 to €577,186

    of which Furniture and vehicles: -€87,788

  • Receivables within one year +€30,588

    up €30,588 (+251.3%), from €12,172 to €42,760

    of which Other amounts receivable: +€29,832

Equity and liabilities
  • Debts after one year -€42,825

    down €42,825 (-10.1%), from €422,269 to €379,444

  • Other debts -€23,108

    down €23,108 (-53.6%), from €43,108 to €20,000

  • Profit (loss) carried forward -€22,355

    down €22,355 (-19.2%), from €116,473 to €94,118

  • Trade debts +€14,779

    up €14,779 (+73.1%), from €20,215 to €34,994

Income statement
  • Depreciation -€40,310

    down €40,310 (-60.2%), from €66,919 to €26,609

  • Staff costs -€38,690

    down €38,690 (-29.6%), from €130,597 to €91,907

  • Gross operating margin -€36,911

    down €36,911 (-18.9%), from €194,808 to €157,897

  • Other operating charges -€5,102

    down €5,102 (-63.7%), from €8,013 to €2,911

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€18,783
Gross operating margin -€36,911
Staff costs +€38,690
Depreciation +€40,310
Other operating charges +€5,102
Other operating items -€49,618
Financial income +€1,100
Financial charges -€1,493
Taxes -€751
Result 2024 -€22,355

Cash bridge derived

cash 2023 to 2024

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.

From operations -€39,051
Investment +€79,334
Financing -€41,739
Cash 2023 €12,469
Net result for the year -€22,355
Depreciation +€26,609
Stocks and contracts -€267
Receivables within one year -€30,588
Deferred charges and accrued income +€348
Trade debts +€14,779
Tax, wage and social debts -€4,468
Other debts -€23,108
Investment in fixed assets (net) +€79,334
Debts after one year -€42,825
Current portion of long-term debt +€1,086
Cash 2024 €11,014
Every line side by side 48 lines
Line Code 2023 2024 Change %
Total assets 20/58 €717,249 €640,359 -€76,891 -10.7%
Fixed assets 21/28 €683,949 €578,006 -€105,943 -15.5%
Tangible fixed assets 22/27 €683,129 €577,186 -€105,943 -15.5%
Land and buildings 22 €578,781 €560,196 -€18,585 -3.2%
Plant, machinery and equipment 23 €6,984 €7,414 +€430 +6.2%
Furniture and vehicles 24 €97,364 €9,576 -€87,788 -90.2%
Financial fixed assets 28 €820 €820 = 0.0%
Current assets 29/58 €33,300 €62,352 +€29,052 +87.2%
Stocks and contracts in progress 3 €7,533 €7,800 +€267 +3.5%
Stocks 30/36 €7,533 €7,800 +€267 +3.5%
Amounts receivable within one year 40/41 €12,172 €42,760 +€30,588 +251.3%
Trade receivables 40 - €756 +€756
Other amounts receivable 41 €12,172 €42,004 +€29,832 +245.1%
Cash at bank and in hand 54/58 €12,469 €11,014 -€1,456 -11.7%
Deferred charges and accrued income 490/1 €1,125 €778 -€348 -30.9%
Total equity and liabilities 10/49 €717,249 €640,359 -€76,891 -10.7%
Equity 10/15 €136,924 €114,569 -€22,355 -16.3%
Contributions 10/11 €18,592 €18,592 = 0.0%
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 €116,473 €94,118 -€22,355 -19.2%
Amounts payable 17/49 €580,325 €525,789 -€54,536 -9.4%
Amounts payable after more than one year 17 €422,269 €379,444 -€42,825 -10.1%
Financial debts 170/4 €422,269 €379,444 -€42,825 -10.1%
Amounts payable within one year 42/48 €158,056 €146,345 -€11,711 -7.4%
Current portion of amounts payable after more than one year 42 €41,739 €42,825 +€1,086 +2.6%
Trade debts 44 €20,215 €34,994 +€14,779 +73.1%
Suppliers 440/4 €20,215 €34,994 +€14,779 +73.1%
Taxes, remuneration and social security 45 €52,994 €48,526 -€4,468 -8.4%
Taxes 450/3 €6,350 €12,758 +€6,408 +100.9%
Remuneration and social security 454/9 €46,645 €35,768 -€10,876 -23.3%
Other amounts payable 47/48 €43,108 €20,000 -€23,108 -53.6%
Remuneration, social security and pensions 62 €130,597 €91,907 -€38,690 -29.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €66,919 €26,609 -€40,310 -60.2%
Other operating charges 640/8 €8,013 €2,911 -€5,102 -63.7%
Non-recurring operating charges 66A - €49,618 +€49,618
Gross operating margin 9900 €194,808 €157,897 -€36,911 -18.9%
Operating profit (loss) 9901 -€10,720 -€13,147 -€2,427 -22.6%
Financial income 75/76B - €1,100 +€1,100
Recurring financial income 75 - €1,077 +€1,077
Non-recurring financial income 76B - €23 +€23
Financial charges 65/66B €8,063 €9,556 +€1,493 +18.5%
Recurring financial charges 65 €8,063 €9,556 +€1,493 +18.5%
Profit (loss) for the period before taxes 9903 -€18,783 -€21,604 -€2,820 -15.0%
Income taxes 67/77 - €751 +€751
Profit (loss) for the period 9904 -€18,783 -€22,355 -€3,572 -19.0%
Profit (loss) for the period to be appropriated 9905 -€18,783 -€22,355 -€3,572 -19.0%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 September 2026 via checked.be.