CAFE BELGA: 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 BELGA
Largest movements
- Receivables within one year -€88,753
down €88,753 (-65.3%), from €136,018 to €47,265
of which Other amounts receivable: -€70,739
- Tangible fixed assets -€70,295
down €70,295 (-15.5%), from €453,930 to €383,635
of which Furniture and vehicles: -€38,394
- Stocks and contracts -€9,052
down €9,052 (-19.9%), from €45,449 to €36,397
- Trade debts +€188,061
up €188,061 (+66.9%), from €281,288 to €469,350
- Short-term financial debts -€108,597
no longer reported in 2025 (was €108,597)
- Tax, wage and social debts -€83,635
down €83,635 (-28.9%), from €289,261 to €205,626
of which Taxes: -€95,555
- Current portion of long-term debt -€68,689
down €68,689 (-76.0%), from €90,419 to €21,731
- Profit (loss) carried forward -€68,412
down €68,412 (-36.3%), from -€188,530 to -€256,943
- Gross operating margin -€233,511
down €233,511 (-11.6%), from €2.0m to €1.8m
- Taxes -€52,054
down €52,054 (-96.3%), from €54,063 to €2,009
- Other operating charges +€29,129
up €29,129 (+49.7%), from €58,634 to €87,764
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 | €653,868 | €485,824 | -€168,045 | -25.7% |
| Fixed assets | 21/28 | €454,668 | €384,373 | -€70,295 | -15.5% |
| Tangible fixed assets | 22/27 | €453,930 | €383,635 | -€70,295 | -15.5% |
| Plant, machinery and equipment | 23 | €348,009 | €316,108 | -€31,901 | -9.2% |
| Furniture and vehicles | 24 | €105,921 | €67,527 | -€38,394 | -36.2% |
| Financial fixed assets | 28 | €738 | €738 | = | 0.0% |
| Current assets | 29/58 | €199,200 | €101,451 | -€97,750 | -49.1% |
| Stocks and contracts in progress | 3 | €45,449 | €36,397 | -€9,052 | -19.9% |
| Stocks | 30/36 | €45,449 | €36,397 | -€9,052 | -19.9% |
| Amounts receivable within one year | 40/41 | €136,018 | €47,265 | -€88,753 | -65.3% |
| Trade receivables | 40 | €18,716 | €702 | -€18,014 | -96.3% |
| Other amounts receivable | 41 | €117,302 | €46,564 | -€70,739 | -60.3% |
| Cash at bank and in hand | 54/58 | €11,632 | €15,554 | +€3,922 | +33.7% |
| Deferred charges and accrued income | 490/1 | €6,102 | €2,234 | -€3,868 | -63.4% |
| Total equity and liabilities | 10/49 | €653,868 | €485,824 | -€168,045 | -25.7% |
| Equity | 10/15 | -€148,070 | -€216,483 | -€68,412 | -46.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€188,530 | -€256,943 | -€68,412 | -36.3% |
| Amounts payable | 17/49 | €801,939 | €702,307 | -€99,632 | -12.4% |
| Amounts payable after more than one year | 17 | €27,331 | €5,600 | -€21,731 | -79.5% |
| Financial debts | 170/4 | €27,331 | €5,600 | -€21,731 | -79.5% |
| Amounts payable within one year | 42/48 | €774,608 | €696,706 | -€77,901 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €90,419 | €21,731 | -€68,689 | -76.0% |
| Financial debts | 43 | €108,597 | - | -€108,597 | |
| Other loans | 439 | €108,597 | - | -€108,597 | |
| Trade debts | 44 | €281,288 | €469,350 | +€188,061 | +66.9% |
| Suppliers | 440/4 | €281,288 | €469,350 | +€188,061 | +66.9% |
| Taxes, remuneration and social security | 45 | €289,261 | €205,626 | -€83,635 | -28.9% |
| Taxes | 450/3 | €111,962 | €16,406 | -€95,555 | -85.3% |
| Remuneration and social security | 454/9 | €177,299 | €189,219 | +€11,920 | +6.7% |
| Other amounts payable | 47/48 | €5,042 | - | -€5,042 | |
| Remuneration, social security and pensions | 62 | €1,605,642 | €1,603,730 | -€1,912 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,457 | €126,911 | +€6,454 | +5.4% |
| Other operating charges | 640/8 | €58,634 | €87,764 | +€29,129 | +49.7% |
| Non-recurring operating charges | 66A | €370 | - | -€370 | |
| Gross operating margin | 9900 | €2,006,647 | €1,773,136 | -€233,511 | -11.6% |
| Operating profit (loss) | 9901 | €221,543 | -€45,269 | -€266,812 | |
| Financial income | 75/76B | €5,765 | €4,304 | -€1,461 | -25.3% |
| Recurring financial income | 75 | €5,765 | €4,304 | -€1,461 | -25.3% |
| Financial charges | 65/66B | €27,666 | €25,438 | -€2,228 | -8.1% |
| Recurring financial charges | 65 | €27,666 | €25,438 | -€2,228 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €199,642 | -€66,404 | -€266,046 | |
| Income taxes | 67/77 | €54,063 | €2,009 | -€52,054 | -96.3% |
| Profit (loss) for the period | 9904 | €145,579 | -€68,412 | -€213,991 | |
| Profit (loss) for the period to be appropriated | 9905 | €145,579 | -€68,412 | -€213,991 |
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 29 October 2026 via checked.be.