BEN'S 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.
BEN'S CAFE
Largest movements
- Cash -€156,175
down €156,175 (-88.1%), from €177,182 to €21,007
mainly Net result for the year (-€458,420) and Trade debts (-€135,396)
- Receivables within one year -€52,553
down €52,553 (-24.6%), from €214,001 to €161,448
of which Other amounts receivable: -€52,053
- Deferred charges and accrued income -€33,634
down €33,634 (-100%), from €33,634 to €0
- Profit (loss) carried forward -€458,420
down €458,420 (-359%), from -€127,848 to -€586,268
- Tax, wage and social debts +€338,001
up €338,001 (+140%), from €240,764 to €578,765
of which Remuneration and social security: +€220,855
- Trade debts -€135,396
down €135,396 (-58.3%), from €232,075 to €96,679
- Short-term financial debts +€23,184
new in 2025: €23,184
- Accrued charges and deferred income -€11,666
down €11,666 (-100%), from €11,666 to €0
- Other operating charges +€301,608
up €301,608 (+6,324%), from €4,769 to €306,378
- Gross operating margin -€119,080
down €119,080 (-23.0%), from €518,478 to €399,399
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 | €515,982 | €271,686 | -€244,296 | -47.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €61,120 | €59,186 | -€1,934 | -3.2% |
| Tangible fixed assets | 22/27 | €59,928 | €57,994 | -€1,934 | -3.2% |
| Plant, machinery and equipment | 23 | €43,741 | €31,580 | -€12,161 | -27.8% |
| Furniture and vehicles | 24 | €16,186 | €26,413 | +€10,227 | +63.2% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,192 | €1,192 | = | 0.0% |
| Current assets | 29/58 | €454,862 | €212,500 | -€242,362 | -53.3% |
| Stocks and contracts in progress | 3 | €30,045 | €30,045 | = | 0.0% |
| Stocks | 30/36 | €30,045 | €30,045 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €214,001 | €161,448 | -€52,553 | -24.6% |
| Trade receivables | 40 | €1,784 | €1,284 | -€500 | -28.0% |
| Other amounts receivable | 41 | €212,218 | €160,164 | -€52,053 | -24.5% |
| Cash at bank and in hand | 54/58 | €177,182 | €21,007 | -€156,175 | -88.1% |
| Deferred charges and accrued income | 490/1 | €33,634 | €0 | -€33,634 | -100% |
| Total equity and liabilities | 10/49 | €515,982 | €271,686 | -€244,296 | -47.3% |
| Equity | 10/15 | €31,477 | -€426,943 | -€458,420 | |
| Contributions | 10/11 | €128,600 | €128,600 | = | 0.0% |
| Reserves | 13 | €30,726 | €30,726 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,860 | €12,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,860 | €12,860 | = | 0.0% |
| Distributable reserves | 133 | €17,866 | €17,866 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,848 | -€586,268 | -€458,420 | -359% |
| Amounts payable | 17/49 | €484,504 | €698,628 | +€214,124 | +44.2% |
| Amounts payable within one year | 42/48 | €472,838 | €698,628 | +€225,790 | +47.8% |
| Financial debts | 43 | - | €23,184 | +€23,184 | |
| Credit institutions | 430/8 | - | €23,184 | +€23,184 | |
| Trade debts | 44 | €232,075 | €96,679 | -€135,396 | -58.3% |
| Suppliers | 440/4 | €232,075 | €96,679 | -€135,396 | -58.3% |
| Taxes, remuneration and social security | 45 | €240,764 | €578,765 | +€338,001 | +140% |
| Taxes | 450/3 | €240,764 | €357,910 | +€117,146 | +48.7% |
| Remuneration and social security | 454/9 | - | €220,855 | +€220,855 | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €11,666 | €0 | -€11,666 | -100% |
| Remuneration, social security and pensions | 62 | €500,000 | €499,534 | -€466 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,130 | €21,130 | = | 0.0% |
| Other operating charges | 640/8 | €4,769 | €306,378 | +€301,608 | +6,324% |
| Non-recurring operating charges | 66A | - | €18,822 | +€18,822 | |
| Gross operating margin | 9900 | €518,478 | €399,399 | -€119,080 | -23.0% |
| Operating profit (loss) | 9901 | -€7,421 | -€446,465 | -€439,044 | -5,917% |
| Financial income | 75/76B | €670 | €670 | +€0 | 0.0% |
| Recurring financial income | 75 | €670 | €670 | +€0 | 0.0% |
| Financial charges | 65/66B | €12,625 | €12,625 | +€0 | 0.0% |
| Recurring financial charges | 65 | €12,625 | €12,625 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,376 | -€458,420 | -€439,044 | -2,266% |
| Profit (loss) for the period | 9904 | -€19,376 | -€458,420 | -€439,044 | -2,266% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,376 | -€458,420 | -€439,044 | -2,266% |
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 23 October 2026 via checked.be.