CAFE 67: 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 67
Largest movements
- Cash +€47,406
up €47,406 (+150.8%), from €31,443 to €78,849
mainly Depreciation (+€49,007) and Net result for the year (+€46,469)
- Tangible fixed assets -€42,385
down €42,385 (-7.3%), from €578,672 to €536,287
of which Furniture and vehicles: -€33,407
- Deferred charges and accrued income +€18,884
up €18,884 (+1072.8%), from €1,760 to €20,644
- Receivables within one year -€10,020
down €10,020 (-84.1%), from €11,919 to €1,899
of which Trade receivables: -€9,584
- Profit (loss) carried forward +€46,469
up €46,469 (+45.8%), from -€101,416 to -€54,947
- Other debts -€24,107
down €24,107 (-9.9%), from €243,988 to €219,880
- Tax, wage and social debts +€17,002
up €17,002 (+49.9%), from €34,099 to €51,101
of which Remuneration and social security: +€11,016
- Trade debts -€16,878
down €16,878 (-94.2%), from €17,926 to €1,048
- Debts after one year -€12,326
down €12,326 (-3.2%), from €384,311 to €371,985
- Gross operating margin +€240,959
up €240,959 (+170.9%), from €140,995 to €381,954
- Staff costs +€125,458
up €125,458 (+94.4%), from €132,904 to €258,361
- Financial charges +€11,579
up €11,579 (+90.6%), from €12,780 to €24,358
of which Non-recurring financial charges: +€10,609
- Depreciation +€9,824
up €9,824 (+25.1%), from €39,183 to €49,007
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 | €634,791 | €649,732 | +€14,941 | +2.4% |
| Fixed assets | 21/28 | €582,259 | €539,949 | -€42,310 | -7.3% |
| Intangible fixed assets | 21 | €1,587 | €1,162 | -€425 | -26.8% |
| Tangible fixed assets | 22/27 | €578,672 | €536,287 | -€42,385 | -7.3% |
| Land and buildings | 22 | €465,765 | €460,113 | -€5,652 | -1.2% |
| Plant, machinery and equipment | 23 | €13,903 | €10,577 | -€3,326 | -23.9% |
| Furniture and vehicles | 24 | €99,004 | €65,597 | -€33,407 | -33.7% |
| Financial fixed assets | 28 | €2,000 | €2,500 | +€500 | +25.0% |
| Current assets | 29/58 | €52,532 | €109,783 | +€57,251 | +109.0% |
| Stocks and contracts in progress | 3 | €7,409 | €8,391 | +€982 | +13.3% |
| Stocks | 30/36 | €7,409 | €8,391 | +€982 | +13.3% |
| Amounts receivable within one year | 40/41 | €11,919 | €1,899 | -€10,020 | -84.1% |
| Trade receivables | 40 | €10,639 | €1,055 | -€9,584 | -90.1% |
| Other amounts receivable | 41 | €1,280 | €844 | -€437 | -34.1% |
| Cash at bank and in hand | 54/58 | €31,443 | €78,849 | +€47,406 | +150.8% |
| Deferred charges and accrued income | 490/1 | €1,760 | €20,644 | +€18,884 | +1072.8% |
| Total equity and liabilities | 10/49 | €634,791 | €649,732 | +€14,941 | +2.4% |
| Equity | 10/15 | -€71,416 | -€24,947 | +€46,469 | +65.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,416 | -€54,947 | +€46,469 | +45.8% |
| Amounts payable | 17/49 | €706,207 | €674,679 | -€31,528 | -4.5% |
| Amounts payable after more than one year | 17 | €384,311 | €371,985 | -€12,326 | -3.2% |
| Financial debts | 170/4 | €384,311 | €371,985 | -€12,326 | -3.2% |
| Amounts payable within one year | 42/48 | €321,896 | €302,695 | -€19,201 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €11,852 | €12,326 | +€475 | +4.0% |
| Trade debts | 44 | €17,926 | €1,048 | -€16,878 | -94.2% |
| Suppliers | 440/4 | €17,926 | €1,048 | -€16,878 | -94.2% |
| Advances received on contracts in progress | 46 | €14,031 | €18,339 | +€4,308 | +30.7% |
| Taxes, remuneration and social security | 45 | €34,099 | €51,101 | +€17,002 | +49.9% |
| Taxes | 450/3 | €14,723 | €20,708 | +€5,986 | +40.7% |
| Remuneration and social security | 454/9 | €19,377 | €30,393 | +€11,016 | +56.9% |
| Other amounts payable | 47/48 | €243,988 | €219,880 | -€24,107 | -9.9% |
| Remuneration, social security and pensions | 62 | €132,904 | €258,361 | +€125,458 | +94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,183 | €49,007 | +€9,824 | +25.1% |
| Other operating charges | 640/8 | €713 | €3,652 | +€2,938 | +411.9% |
| Gross operating margin | 9900 | €140,995 | €381,954 | +€240,959 | +170.9% |
| Operating profit (loss) | 9901 | -€31,805 | €70,934 | +€102,739 | |
| Financial income | 75/76B | €119 | €46 | -€73 | -61.2% |
| Recurring financial income | 75 | €119 | €46 | -€73 | -61.2% |
| Financial charges | 65/66B | €12,780 | €24,358 | +€11,579 | +90.6% |
| Recurring financial charges | 65 | €12,780 | €13,749 | +€970 | +7.6% |
| Non-recurring financial charges | 66B | - | €10,609 | +€10,609 | |
| Profit (loss) for the period before taxes | 9903 | -€44,465 | €46,622 | +€91,087 | |
| Income taxes | 67/77 | €326 | €153 | -€173 | -53.1% |
| Profit (loss) for the period | 9904 | -€44,791 | €46,469 | +€91,260 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,791 | €46,469 | +€91,260 |
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 8 October 2026 via checked.be.