Café Apropos: 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.
Café Apropos
Largest movements
- Tangible fixed assets -€12,370
down €12,370 (-25.4%), from €48,672 to €36,302
of which Plant, machinery and equipment: -€9,246
- Intangible fixed assets -€8,000
down €8,000 (-33.3%), from €24,000 to €16,000
- Cash +€3,648
up €3,648 (+44.8%), from €8,151 to €11,799
mainly Trade debts (+€21,607) and Depreciation (+€20,370)
- Stocks and contracts +€1,989
up €1,989 (+32.1%), from €6,196 to €8,184
- Profit (loss) carried forward -€33,070
down €33,070, from €4,357 to -€28,714
- Trade debts +€21,607
up €21,607 (+135.9%), from €15,897 to €37,504
- Other debts -€2,797
down €2,797 (-7.4%), from €37,779 to €34,982
- Gross operating margin -€24,059
down €24,059 (-33.6%), from €71,544 to €47,485
- Staff costs +€11,996
up €11,996 (+26.0%), from €46,133 to €58,129
- Financial charges +€824
up €824 (+377.5%), from €218 to €1,042
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 | €91,491 | €77,546 | -€13,945 | -15.2% |
| Fixed assets | 21/28 | €77,145 | €56,775 | -€20,370 | -26.4% |
| Intangible fixed assets | 21 | €24,000 | €16,000 | -€8,000 | -33.3% |
| Tangible fixed assets | 22/27 | €48,672 | €36,302 | -€12,370 | -25.4% |
| Plant, machinery and equipment | 23 | €32,760 | €23,514 | -€9,246 | -28.2% |
| Furniture and vehicles | 24 | €5,846 | €3,897 | -€1,949 | -33.3% |
| Other tangible fixed assets | 26 | €10,066 | €8,891 | -€1,175 | -11.7% |
| Financial fixed assets | 28 | €4,473 | €4,473 | = | 0.0% |
| Current assets | 29/58 | €14,346 | €20,771 | +€6,425 | +44.8% |
| Stocks and contracts in progress | 3 | €6,196 | €8,184 | +€1,989 | +32.1% |
| Stocks | 30/36 | €6,196 | €8,184 | +€1,989 | +32.1% |
| Amounts receivable within one year | 40/41 | - | €788 | +€788 | |
| Trade receivables | 40 | - | €788 | +€788 | |
| Cash at bank and in hand | 54/58 | €8,151 | €11,799 | +€3,648 | +44.8% |
| Total equity and liabilities | 10/49 | €91,491 | €77,546 | -€13,945 | -15.2% |
| Equity | 10/15 | €9,357 | -€23,714 | -€33,070 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,357 | -€28,714 | -€33,070 | |
| Amounts payable | 17/49 | €82,135 | €101,259 | +€19,125 | +23.3% |
| Amounts payable within one year | 42/48 | €82,135 | €101,259 | +€19,125 | +23.3% |
| Trade debts | 44 | €15,897 | €37,504 | +€21,607 | +135.9% |
| Suppliers | 440/4 | €15,897 | €37,504 | +€21,607 | +135.9% |
| Taxes, remuneration and social security | 45 | €28,458 | €28,773 | +€315 | +1.1% |
| Taxes | 450/3 | €20,578 | €22,991 | +€2,413 | +11.7% |
| Remuneration and social security | 454/9 | €7,880 | €5,782 | -€2,098 | -26.6% |
| Other amounts payable | 47/48 | €37,779 | €34,982 | -€2,797 | -7.4% |
| Remuneration, social security and pensions | 62 | €46,133 | €58,129 | +€11,996 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,361 | €20,370 | +€9 | 0.0% |
| Other operating charges | 640/8 | €1,634 | €1,015 | -€620 | -37.9% |
| Gross operating margin | 9900 | €71,544 | €47,485 | -€24,059 | -33.6% |
| Operating profit (loss) | 9901 | €3,416 | -€32,029 | -€35,445 | |
| Financial income | 75/76B | €19 | €0 | -€19 | -99.0% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -99.0% |
| Financial charges | 65/66B | €218 | €1,042 | +€824 | +377.5% |
| Recurring financial charges | 65 | €218 | €1,042 | +€824 | +377.5% |
| Profit (loss) for the period before taxes | 9903 | €3,217 | -€33,070 | -€36,287 | |
| Profit (loss) for the period | 9904 | €3,217 | -€33,070 | -€36,287 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,217 | -€33,070 | -€36,287 |
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 1 October 2026 via checked.be.