ANGELINA CAFE: 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.
ANGELINA CAFE
Largest movements
- Receivables within one year +€82,858
up €82,858 (+137%), from €60,485 to €143,343
of which Other amounts receivable: +€82,858
- Cash +€55,026
up €55,026 (+21.3%), from €257,779 to €312,806
mainly Net result for the year (+€174,597) and Debts after one year (+€90,334)
- Receivables after one year +€25,633
up €25,633 (+5.6%), from €460,189 to €485,822
- Tangible fixed assets -€10,213
down €10,213 (-16.8%), from €60,811 to €50,597
of which Furniture and vehicles: -€20,593
- Debts after one year +€90,334
up €90,334 (+32.0%), from €282,467 to €372,802
of which Other amounts payable: +€100,000
- Profit (loss) carried forward +€74,597
up €74,597 (+16.9%), from €442,650 to €517,247
- Tax, wage and social debts -€24,495
down €24,495 (-37.6%), from €65,137 to €40,642
of which Taxes: -€23,776
- Other debts +€20,685
up €20,685 (+210%), from €9,852 to €30,537
- Other operating charges -€34,142
down €34,142 (-68.0%), from €50,197 to €16,055
- Purchases and services +€25,420
up €25,420 (+2.7%), from €941,394 to €966,813
- Turnover +€18,687
up €18,687 (+1.6%), from €1.2m to €1.2m
- Taxes -€18,449
no longer reported in 2025 (was €18,449)
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €852,591 | €1,008,855 | +€156,264 | +18.3% |
| Fixed assets | 21/28 | €61,082 | €50,869 | -€10,213 | -16.7% |
| Tangible fixed assets | 22/27 | €60,811 | €50,597 | -€10,213 | -16.8% |
| Plant, machinery and equipment | 23 | €1,624 | €749 | -€875 | -53.9% |
| Furniture and vehicles | 24 | €59,186 | €38,593 | -€20,593 | -34.8% |
| Other tangible fixed assets | 26 | - | €11,255 | +€11,255 | |
| Financial fixed assets | 28 | €271 | €271 | = | 0.0% |
| Current assets | 29/58 | €791,509 | €957,987 | +€166,477 | +21.0% |
| Amounts receivable after more than one year | 29 | €460,189 | €485,822 | +€25,633 | +5.6% |
| Trade receivables | 290 | €460,189 | €485,822 | +€25,633 | +5.6% |
| Stocks and contracts in progress | 3 | €10,137 | €13,429 | +€3,292 | +32.5% |
| Stocks | 30/36 | €10,137 | €13,429 | +€3,292 | +32.5% |
| Amounts receivable within one year | 40/41 | €60,485 | €143,343 | +€82,858 | +137% |
| Trade receivables | 40 | €4,293 | €4,293 | = | 0.0% |
| Other amounts receivable | 41 | €56,192 | €139,050 | +€82,858 | +147% |
| Cash at bank and in hand | 54/58 | €257,779 | €312,806 | +€55,026 | +21.3% |
| Deferred charges and accrued income | 490/1 | €2,919 | €2,587 | -€332 | -11.4% |
| Total equity and liabilities | 10/49 | €852,591 | €1,008,855 | +€156,264 | +18.3% |
| Equity | 10/15 | €473,091 | €547,688 | +€74,597 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,841 | €11,841 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €9,981 | €9,981 | = | 0.0% |
| Profit (loss) carried forward | 14 | €442,650 | €517,247 | +€74,597 | +16.9% |
| Amounts payable | 17/49 | €379,501 | €461,167 | +€81,667 | +21.5% |
| Amounts payable after more than one year | 17 | €282,467 | €372,802 | +€90,334 | +32.0% |
| Financial debts | 170/4 | €32,467 | €22,802 | -€9,666 | -29.8% |
| Other amounts payable | 178/9 | €250,000 | €350,000 | +€100,000 | +40.0% |
| Amounts payable within one year | 42/48 | €97,033 | €88,366 | -€8,668 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €9,163 | €9,666 | +€503 | +5.5% |
| Trade debts | 44 | €12,882 | €7,521 | -€5,361 | -41.6% |
| Suppliers | 440/4 | €12,882 | €7,521 | -€5,361 | -41.6% |
| Taxes, remuneration and social security | 45 | €65,137 | €40,642 | -€24,495 | -37.6% |
| Taxes | 450/3 | €64,418 | €40,642 | -€23,776 | -36.9% |
| Remuneration and social security | 454/9 | €719 | - | -€719 | |
| Other amounts payable | 47/48 | €9,852 | €30,537 | +€20,685 | +210% |
| Turnover | 70 | €1,158,342 | €1,177,029 | +€18,687 | +1.6% |
| Non-recurring operating income | 76A | €7,896 | €8,896 | +€1,001 | +12.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €941,394 | €966,813 | +€25,420 | +2.7% |
| Remuneration, social security and pensions | 62 | €11,118 | €19,413 | +€8,295 | +74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,864 | €30,091 | +€9,227 | +44.2% |
| Other operating charges | 640/8 | €50,197 | €16,055 | -€34,142 | -68.0% |
| Gross operating margin | 9900 | €224,844 | €219,112 | -€5,731 | -2.5% |
| Operating profit (loss) | 9901 | €142,665 | €153,553 | +€10,888 | +7.6% |
| Financial income | 75/76B | €31,176 | €30,260 | -€916 | -2.9% |
| Recurring financial income | 75 | €31,176 | €30,260 | -€916 | -2.9% |
| Financial charges | 65/66B | €4,475 | €9,216 | +€4,742 | +106% |
| Recurring financial charges | 65 | €4,475 | €9,216 | +€4,742 | +106% |
| Profit (loss) for the period before taxes | 9903 | €169,366 | €174,597 | +€5,231 | +3.1% |
| Income taxes | 67/77 | €18,449 | - | -€18,449 | |
| Profit (loss) for the period | 9904 | €150,917 | €174,597 | +€23,680 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €150,917 | €174,597 | +€23,680 | +15.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.