CAFE: 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.
CAFE
Largest movements
- Tangible fixed assets -€3,013
down €3,013 (-56.3%), from €5,351 to €2,338
- Intangible fixed assets -€240
down €240 (-21.1%), from €1,136 to €896
- Cash -€230
down €230 (-3.0%), from €7,716 to €7,487
mainly Other debts (-€8,600) and Tax, wage and social debts (-€1,584)
- Other debts -€8,600
down €8,600 (-52.6%), from €16,346 to €7,746
- Profit (loss) carried forward +€8,244
up €8,244, from -€5,308 to €2,936
- Tax, wage and social debts -€1,584
down €1,584 (-30.8%), from €5,135 to €3,551
- Trade debts -€1,440
down €1,440 (-65.8%), from €2,188 to €749
- Gross operating margin +€20,285
up €20,285, from -€5,305 to €14,980
- Taxes +€789
up €789 (+458.0%), from €172 to €962
- Depreciation -€738
down €738 (-18.5%), from €3,991 to €3,253
- Financial charges +€734
up €734 (+46.3%), from €1,587 to €2,322
- Other operating charges -€201
down €201 (-50.3%), from €400 to €199
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.
Cash bridge derived
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 | €20,861 | €17,482 | -€3,379 | -16.2% |
| Fixed assets | 21/28 | €6,487 | €3,234 | -€3,253 | -50.2% |
| Intangible fixed assets | 21 | €1,136 | €896 | -€240 | -21.1% |
| Tangible fixed assets | 22/27 | €5,351 | €2,338 | -€3,013 | -56.3% |
| Furniture and vehicles | 24 | €5,351 | €2,338 | -€3,013 | -56.3% |
| Current assets | 29/58 | €14,374 | €14,249 | -€126 | -0.9% |
| Amounts receivable within one year | 40/41 | €5,897 | €5,892 | -€5 | -0.1% |
| Trade receivables | 40 | €5,897 | €5,353 | -€544 | -9.2% |
| Other amounts receivable | 41 | - | €538 | +€538 | |
| Cash at bank and in hand | 54/58 | €7,716 | €7,487 | -€230 | -3.0% |
| Deferred charges and accrued income | 490/1 | €761 | €870 | +€110 | +14.4% |
| Total equity and liabilities | 10/49 | €20,861 | €17,482 | -€3,379 | -16.2% |
| Equity | 10/15 | -€3,308 | €4,936 | +€8,244 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,308 | €2,936 | +€8,244 | |
| Amounts payable | 17/49 | €24,169 | €12,546 | -€11,623 | -48.1% |
| Amounts payable within one year | 42/48 | €23,669 | €12,046 | -€11,623 | -49.1% |
| Trade debts | 44 | €2,188 | €749 | -€1,440 | -65.8% |
| Suppliers | 440/4 | €2,188 | €749 | -€1,440 | -65.8% |
| Taxes, remuneration and social security | 45 | €5,135 | €3,551 | -€1,584 | -30.8% |
| Taxes | 450/3 | €5,135 | €3,551 | -€1,584 | -30.8% |
| Other amounts payable | 47/48 | €16,346 | €7,746 | -€8,600 | -52.6% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,991 | €3,253 | -€738 | -18.5% |
| Other operating charges | 640/8 | €400 | €199 | -€201 | -50.3% |
| Gross operating margin | 9900 | -€5,305 | €14,980 | +€20,285 | |
| Operating profit (loss) | 9901 | -€9,696 | €11,528 | +€21,224 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,587 | €2,322 | +€734 | +46.3% |
| Recurring financial charges | 65 | €1,587 | €2,322 | +€734 | +46.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,284 | €9,206 | +€20,490 | |
| Income taxes | 67/77 | €172 | €962 | +€789 | +458.0% |
| Profit (loss) for the period | 9904 | -€11,456 | €8,244 | +€19,701 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,456 | €8,244 | +€19,701 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.