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
- Tangible fixed assets -€9,187
down €9,187 (-30.0%), from €30,601 to €21,414
of which Plant, machinery and equipment: -€5,576
- Receivables within one year -€5,707
down €5,707 (-22.0%), from €25,896 to €20,188
of which Other amounts receivable: -€5,371
- Cash -€2,994
down €2,994 (-10.5%), from €28,569 to €25,575
mainly Trade debts (-€7,278) and Tax, wage and social debts (-€6,367)
- Reserves -€12,195
down €12,195 (-28.4%), from €42,871 to €30,676
- Profit (loss) carried forward +€11,181
no longer reported in 2025 (was -€11,181)
- Trade debts -€7,278
down €7,278 (-22.3%), from €32,619 to €25,341
- Tax, wage and social debts -€6,367
down €6,367 (-86.4%), from €7,373 to €1,005
of which Taxes: -€6,373
- Other debts -€2,729
down €2,729 (-28.9%), from €9,432 to €6,703
- Gross operating margin -€10,743
down €10,743 (-50.2%), from €21,414 to €10,671
- Taxes -€1,663
down €1,663, from €1,631 to -€32
- Other operating charges -€1,540
down €1,540 (-49.3%), from €3,127 to €1,587
- Depreciation -€1,507
down €1,507 (-14.1%), from €10,694 to €9,187
- Financial charges -€487
down €487 (-46.1%), from €1,056 to €569
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 | €87,314 | €69,925 | -€17,388 | -19.9% |
| Fixed assets | 21/28 | €30,761 | €21,574 | -€9,187 | -29.9% |
| Tangible fixed assets | 22/27 | €30,601 | €21,414 | -€9,187 | -30.0% |
| Land and buildings | 22 | €4,165 | €3,665 | -€500 | -12.0% |
| Plant, machinery and equipment | 23 | €22,392 | €16,816 | -€5,576 | -24.9% |
| Furniture and vehicles | 24 | €4,044 | €934 | -€3,111 | -76.9% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €56,552 | €48,351 | -€8,201 | -14.5% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,896 | €20,188 | -€5,707 | -22.0% |
| Trade receivables | 40 | €18,486 | €18,150 | -€336 | -1.8% |
| Other amounts receivable | 41 | €7,409 | €2,038 | -€5,371 | -72.5% |
| Cash at bank and in hand | 54/58 | €28,569 | €25,575 | -€2,994 | -10.5% |
| Deferred charges and accrued income | 490/1 | €588 | €1,088 | +€499 | +84.9% |
| Total equity and liabilities | 10/49 | €87,314 | €69,925 | -€17,388 | -19.9% |
| Equity | 10/15 | €37,890 | €36,876 | -€1,014 | -2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,871 | €30,676 | -€12,195 | -28.4% |
| Distributable reserves | 133 | €42,871 | €30,676 | -€12,195 | -28.4% |
| Profit (loss) carried forward | 14 | -€11,181 | - | +€11,181 | |
| Amounts payable | 17/49 | €49,424 | €33,049 | -€16,374 | -33.1% |
| Amounts payable within one year | 42/48 | €49,424 | €33,049 | -€16,374 | -33.1% |
| Trade debts | 44 | €32,619 | €25,341 | -€7,278 | -22.3% |
| Suppliers | 440/4 | €32,619 | €25,341 | -€7,278 | -22.3% |
| Taxes, remuneration and social security | 45 | €7,373 | €1,005 | -€6,367 | -86.4% |
| Taxes | 450/3 | €6,373 | - | -€6,373 | |
| Remuneration and social security | 454/9 | €1,000 | €1,005 | +€5 | +0.5% |
| Other amounts payable | 47/48 | €9,432 | €6,703 | -€2,729 | -28.9% |
| Remuneration, social security and pensions | 62 | €566 | €380 | -€186 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,694 | €9,187 | -€1,507 | -14.1% |
| Other operating charges | 640/8 | €3,127 | €1,587 | -€1,540 | -49.3% |
| Gross operating margin | 9900 | €21,414 | €10,671 | -€10,743 | -50.2% |
| Operating profit (loss) | 9901 | €7,026 | -€483 | -€7,510 | |
| Financial income | 75/76B | €8 | €7 | -€1 | -8.7% |
| Recurring financial income | 75 | €8 | €7 | -€1 | -8.7% |
| Financial charges | 65/66B | €1,056 | €569 | -€487 | -46.1% |
| Recurring financial charges | 65 | €1,056 | €569 | -€487 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €5,978 | -€1,046 | -€7,023 | |
| Income taxes | 67/77 | €1,631 | -€32 | -€1,663 | |
| Profit (loss) for the period | 9904 | €4,346 | -€1,014 | -€5,360 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,346 | -€1,014 | -€5,360 |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.