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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

Broadway Concept

BE 0629.791.108
NACE 56.301, Cafés and bars
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€16,258
2023 · -€11,684-€4,574
Equity
-€38,540
2023 · -€22,282-€16,258
Cash
€1,438
2023 · €175+€1,263
Balance sheet total
€21,541
2023 · €25,492-€3,952

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets -€3,358

    down €3,358 (-35.9%), from €9,363 to €6,005

    of which Other tangible fixed assets: -€2,628

  • Stocks and contracts -€2,476

    down €2,476 (-68.2%), from €3,632 to €1,155

  • Cash +€1,263

    up €1,263 (+722.7%), from €175 to €1,438

    mainly Other debts (+€19,788) and Depreciation (+€6,007)

  • Receivables within one year +€393

    up €393 (+4.1%), from €9,678 to €10,070

    of which Other amounts receivable: +€310

Equity and liabilities
  • Other debts +€19,788

    up €19,788 (+32123.7%), from €62 to €19,850

  • Profit (loss) carried forward -€16,258

    down €16,258 (-39.8%), from -€40,882 to -€57,140

  • Trade debts -€10,561

    down €10,561 (-71.2%), from €14,834 to €4,273

  • Tax, wage and social debts +€5,479

    up €5,479 (+45.7%), from €11,979 to €17,458

    of which Remuneration and social security: +€3,976

  • Debts after one year -€2,400

    down €2,400 (-12.8%), from €18,800 to €16,400

Income statement
  • Turnover +€170,236

    new in 2024: €170,236

  • Purchases and services +€161,417

    new in 2024: €161,417

  • Gross operating margin -€11,633

    down €11,633 (-33.9%), from €34,353 to €22,720

  • Other operating charges -€4,109

    down €4,109 (-41.5%), from €9,901 to €5,791

  • Staff costs -€2,192

    down €2,192 (-8.5%), from €25,755 to €23,563

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 -€11,684
Gross operating margin -€11,633
Staff costs +€2,192
Depreciation +€207
Other operating charges +€4,109
Financial income -€256
Financial charges +€26
Taxes +€781
Result 2024 -€16,258

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 +€6,312
Investment -€2,649
Financing -€2,400
Cash 2023 €175
Net result for the year -€16,258
Depreciation +€6,007
Stocks and contracts +€2,476
Receivables within one year -€393
Deferred charges and accrued income -€227
Trade debts -€10,561
Tax, wage and social debts +€5,479
Other debts +€19,788
Investment in fixed assets (net) -€2,649
Debts after one year -€2,400
Cash 2024 €1,438
Every line side by side 44 lines
Line Code 2023 2024 Change %
Total assets 20/58 €25,492 €21,541 -€3,952 -15.5%
Fixed assets 21/28 €10,413 €7,055 -€3,358 -32.2%
Tangible fixed assets 22/27 €9,363 €6,005 -€3,358 -35.9%
Furniture and vehicles 24 €5,980 €5,250 -€730 -12.2%
Other tangible fixed assets 26 €3,383 €755 -€2,628 -77.7%
Financial fixed assets 28 €1,050 €1,050 = 0.0%
Current assets 29/58 €15,080 €14,486 -€594 -3.9%
Stocks and contracts in progress 3 €3,632 €1,155 -€2,476 -68.2%
Stocks 30/36 €3,632 €1,155 -€2,476 -68.2%
Amounts receivable within one year 40/41 €9,678 €10,070 +€393 +4.1%
Trade receivables 40 - €83 +€83
Other amounts receivable 41 €9,678 €9,987 +€310 +3.2%
Cash at bank and in hand 54/58 €175 €1,438 +€1,263 +722.7%
Deferred charges and accrued income 490/1 €1,596 €1,822 +€227 +14.2%
Total equity and liabilities 10/49 €25,492 €21,541 -€3,952 -15.5%
Equity 10/15 -€22,282 -€38,540 -€16,258 -73.0%
Contributions 10/11 €18,600 €18,600 = 0.0%
Profit (loss) carried forward 14 -€40,882 -€57,140 -€16,258 -39.8%
Amounts payable 17/49 €47,774 €60,080 +€12,306 +25.8%
Amounts payable after more than one year 17 €18,800 €16,400 -€2,400 -12.8%
Other amounts payable 178/9 €18,800 €16,400 -€2,400 -12.8%
Amounts payable within one year 42/48 €28,974 €43,680 +€14,706 +50.8%
Current portion of amounts payable after more than one year 42 €2,100 €2,100 = 0.0%
Trade debts 44 €14,834 €4,273 -€10,561 -71.2%
Suppliers 440/4 €14,834 €4,273 -€10,561 -71.2%
Taxes, remuneration and social security 45 €11,979 €17,458 +€5,479 +45.7%
Taxes 450/3 €1,073 €2,576 +€1,503 +140.2%
Remuneration and social security 454/9 €10,906 €14,882 +€3,976 +36.5%
Other amounts payable 47/48 €62 €19,850 +€19,788 +32123.7%
Turnover 70 - €170,236 +€170,236
Goods, raw materials, services and sundry goods 60/61 - €161,417 +€161,417
Remuneration, social security and pensions 62 €25,755 €23,563 -€2,192 -8.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €6,214 €6,007 -€207 -3.3%
Other operating charges 640/8 €9,901 €5,791 -€4,109 -41.5%
Gross operating margin 9900 €34,353 €22,720 -€11,633 -33.9%
Operating profit (loss) 9901 -€7,517 -€12,642 -€5,125 -68.2%
Financial income 75/76B €256 - -€256
Recurring financial income 75 €256 - -€256
Financial charges 65/66B €76 €50 -€26 -34.1%
Recurring financial charges 65 €76 €50 -€26 -34.1%
Profit (loss) for the period before taxes 9903 -€7,337 -€12,692 -€5,355 -73.0%
Income taxes 67/77 €4,347 €3,566 -€781 -18.0%
Profit (loss) for the period 9904 -€11,684 -€16,258 -€4,574 -39.1%
Profit (loss) for the period to be appropriated 9905 -€11,684 -€16,258 -€4,574 -39.1%

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.