BRAS-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.
BRAS-CAFE
Largest movements
- Cash +€65,848
up €65,848 (+312%), from €21,124 to €86,972
mainly Net result for the year (+€62,126) and Depreciation (+€50,999)
- Tangible fixed assets -€29,569
down €29,569 (-14.8%), from €199,273 to €169,704
of which Leasing and similar rights: -€16,699
- Receivables within one year +€15,293
up €15,293 (+78.0%), from €19,609 to €34,902
of which Trade receivables: +€10,428
- Deferred charges and accrued income -€6,588
down €6,588 (-39.0%), from €16,876 to €10,289
- Reserves +€62,126
up €62,126 (+2,004%), from €3,100 to €65,226
of which Distributable reserves: +€62,126
- Trade debts -€37,829
down €37,829 (-33.0%), from €114,789 to €76,960
- Short-term financial debts +€14,978
up €14,978 (+67,528%), from €22 to €15,000
- Tax, wage and social debts +€14,229
up €14,229 (+37.4%), from €38,040 to €52,270
of which Taxes: +€11,915
- Debts after one year -€8,833
down €8,833 (-32.5%), from €27,191 to €18,358
- Gross operating margin +€36,687
up €36,687 (+9.1%), from €405,173 to €441,860
- Taxes +€20,241
up €20,241 (+15,953%), from €127 to €20,368
- Other operating charges -€5,199
down €5,199 (-17.3%), from €30,000 to €24,800
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 | €295,009 | €342,258 | +€47,250 | +16.0% |
| Fixed assets | 21/28 | €213,536 | €183,967 | -€29,569 | -13.8% |
| Tangible fixed assets | 22/27 | €199,273 | €169,704 | -€29,569 | -14.8% |
| Land and buildings | 22 | €87,975 | €74,036 | -€13,939 | -15.8% |
| Plant, machinery and equipment | 23 | €41,553 | €45,349 | +€3,796 | +9.1% |
| Furniture and vehicles | 24 | €16,354 | €13,627 | -€2,727 | -16.7% |
| Leasing and similar rights | 25 | €53,392 | €36,693 | -€16,699 | -31.3% |
| Financial fixed assets | 28 | €14,263 | €14,263 | = | 0.0% |
| Current assets | 29/58 | €81,473 | €158,291 | +€76,819 | +94.3% |
| Stocks and contracts in progress | 3 | €23,863 | €26,129 | +€2,266 | +9.5% |
| Stocks | 30/36 | €23,863 | €26,129 | +€2,266 | +9.5% |
| Amounts receivable within one year | 40/41 | €19,609 | €34,902 | +€15,293 | +78.0% |
| Trade receivables | 40 | €295 | €10,722 | +€10,428 | +3,538% |
| Other amounts receivable | 41 | €19,315 | €24,180 | +€4,865 | +25.2% |
| Cash at bank and in hand | 54/58 | €21,124 | €86,972 | +€65,848 | +312% |
| Deferred charges and accrued income | 490/1 | €16,876 | €10,289 | -€6,588 | -39.0% |
| Total equity and liabilities | 10/49 | €295,009 | €342,258 | +€47,250 | +16.0% |
| Equity | 10/15 | €94,169 | €156,295 | +€62,126 | +66.0% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €3,100 | €65,226 | +€62,126 | +2,004% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | - | €62,126 | +€62,126 | |
| Profit (loss) carried forward | 14 | €60,069 | €60,069 | = | 0.0% |
| Amounts payable | 17/49 | €200,840 | €185,964 | -€14,877 | -7.4% |
| Amounts payable after more than one year | 17 | €27,191 | €18,358 | -€8,833 | -32.5% |
| Financial debts | 170/4 | €27,191 | €18,358 | -€8,833 | -32.5% |
| Amounts payable within one year | 42/48 | €173,649 | €167,606 | -€6,044 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €20,714 | €23,377 | +€2,662 | +12.9% |
| Financial debts | 43 | €22 | €15,000 | +€14,978 | +67,528% |
| Credit institutions | 430/8 | €22 | €15,000 | +€14,978 | +67,528% |
| Trade debts | 44 | €114,789 | €76,960 | -€37,829 | -33.0% |
| Suppliers | 440/4 | €114,789 | €76,960 | -€37,829 | -33.0% |
| Taxes, remuneration and social security | 45 | €38,040 | €52,270 | +€14,229 | +37.4% |
| Taxes | 450/3 | €25,790 | €37,705 | +€11,915 | +46.2% |
| Remuneration and social security | 454/9 | €12,250 | €14,565 | +€2,315 | +18.9% |
| Other amounts payable | 47/48 | €84 | €0 | -€84 | -100% |
| Remuneration, social security and pensions | 62 | €266,273 | €269,861 | +€3,588 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,289 | €50,999 | +€2,710 | +5.6% |
| Other operating charges | 640/8 | €30,000 | €24,800 | -€5,199 | -17.3% |
| Gross operating margin | 9900 | €405,173 | €441,860 | +€36,687 | +9.1% |
| Operating profit (loss) | 9901 | €60,611 | €96,199 | +€35,588 | +58.7% |
| Financial income | 75/76B | €77 | €697 | +€619 | +800% |
| Recurring financial income | 75 | €77 | €697 | +€619 | +800% |
| Financial charges | 65/66B | €11,810 | €14,402 | +€2,592 | +21.9% |
| Recurring financial charges | 65 | €11,810 | €14,402 | +€2,592 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €48,878 | €82,494 | +€33,615 | +68.8% |
| Income taxes | 67/77 | €127 | €20,368 | +€20,241 | +15,953% |
| Profit (loss) for the period | 9904 | €48,752 | €62,126 | +€13,375 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,752 | €62,126 | +€13,375 | +27.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.