CAFE AU LAIT: 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.
CAFE AU LAIT
Largest movements
- Stocks and contracts -€91,745
down €91,745 (-16.0%), from €574,923 to €483,178
- Cash +€80,327
up €80,327 (+51.2%), from €156,942 to €237,269
mainly Stocks and contracts (+€91,745) and Tax, wage and social debts (+€25,093)
- Tangible fixed assets -€11,901
down €11,901 (-33.1%), from €35,946 to €24,045
of which Furniture and vehicles: -€11,168
- Trade debts -€35,368
down €35,368 (-67.0%), from €52,808 to €17,440
- Tax, wage and social debts +€25,093
up €25,093 (+44.8%), from €56,016 to €81,109
of which Remuneration and social security: +€16,478
- Other debts -€22,209
down €22,209 (-4.8%), from €458,121 to €435,911
- Accrued charges and deferred income +€12,368
up €12,368 (+157%), from €7,854 to €20,221
- Profit (loss) carried forward +€11,948
up €11,948 (+7.9%), from -€151,330 to -€139,382
- Gross operating margin +€85,902
up €85,902 (+69.0%), from €124,487 to €210,389
- Staff costs +€17,612
up €17,612 (+9.8%), from €180,330 to €197,942
- Financial income -€4,893
down €4,893 (-19.7%), from €24,789 to €19,897
- Other operating charges -€4,151
down €4,151 (-38.7%), from €10,713 to €6,562
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 | €809,163 | €795,549 | -€13,614 | -1.7% |
| Fixed assets | 21/28 | €35,946 | €24,045 | -€11,901 | -33.1% |
| Tangible fixed assets | 22/27 | €35,946 | €24,045 | -€11,901 | -33.1% |
| Plant, machinery and equipment | 23 | €2,941 | €2,353 | -€588 | -20.0% |
| Furniture and vehicles | 24 | €32,860 | €21,692 | -€11,168 | -34.0% |
| Other tangible fixed assets | 26 | €145 | - | -€145 | |
| Current assets | 29/58 | €773,217 | €771,504 | -€1,713 | -0.2% |
| Stocks and contracts in progress | 3 | €574,923 | €483,178 | -€91,745 | -16.0% |
| Stocks | 30/36 | €574,923 | €483,178 | -€91,745 | -16.0% |
| Amounts receivable within one year | 40/41 | €19,589 | €21,541 | +€1,952 | +10.0% |
| Other amounts receivable | 41 | €19,589 | €21,541 | +€1,952 | +10.0% |
| Cash at bank and in hand | 54/58 | €156,942 | €237,269 | +€80,327 | +51.2% |
| Deferred charges and accrued income | 490/1 | €21,763 | €29,517 | +€7,753 | +35.6% |
| Total equity and liabilities | 10/49 | €809,163 | €795,549 | -€13,614 | -1.7% |
| Equity | 10/15 | €214,569 | €226,518 | +€11,948 | +5.6% |
| Contributions | 10/11 | €139,600 | €139,600 | = | 0.0% |
| Reserves | 13 | €226,299 | €226,299 | = | 0.0% |
| Distributable reserves | 133 | €226,299 | €226,299 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,330 | -€139,382 | +€11,948 | +7.9% |
| Amounts payable | 17/49 | €594,594 | €569,031 | -€25,563 | -4.3% |
| Amounts payable within one year | 42/48 | €586,740 | €548,810 | -€37,930 | -6.5% |
| Financial debts | 43 | €14,863 | €14,350 | -€513 | -3.4% |
| Credit institutions | 430/8 | €14,863 | €14,350 | -€513 | -3.4% |
| Trade debts | 44 | €52,808 | €17,440 | -€35,368 | -67.0% |
| Suppliers | 440/4 | €52,808 | €17,440 | -€35,368 | -67.0% |
| Advances received on contracts in progress | 46 | €4,933 | - | -€4,933 | |
| Taxes, remuneration and social security | 45 | €56,016 | €81,109 | +€25,093 | +44.8% |
| Taxes | 450/3 | €27,938 | €36,553 | +€8,615 | +30.8% |
| Remuneration and social security | 454/9 | €28,078 | €44,556 | +€16,478 | +58.7% |
| Other amounts payable | 47/48 | €458,121 | €435,911 | -€22,209 | -4.8% |
| Accrued charges and deferred income | 492/3 | €7,854 | €20,221 | +€12,368 | +157% |
| Remuneration, social security and pensions | 62 | €180,330 | €197,942 | +€17,612 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,447 | €11,901 | -€546 | -4.4% |
| Other operating charges | 640/8 | €10,713 | €6,562 | -€4,151 | -38.7% |
| Gross operating margin | 9900 | €124,487 | €210,389 | +€85,902 | +69.0% |
| Operating profit (loss) | 9901 | -€79,003 | -€6,016 | +€72,987 | +92.4% |
| Financial income | 75/76B | €24,789 | €19,897 | -€4,893 | -19.7% |
| Recurring financial income | 75 | €24,789 | €19,897 | -€4,893 | -19.7% |
| Financial charges | 65/66B | €1,238 | €1,425 | +€187 | +15.1% |
| Recurring financial charges | 65 | €1,238 | €1,425 | +€187 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | -€55,452 | €12,456 | +€67,907 | |
| Income taxes | 67/77 | €463 | €507 | +€44 | +9.5% |
| Profit (loss) for the period | 9904 | -€55,915 | €11,948 | +€67,863 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,915 | €11,948 | +€67,863 |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.