CAFE BESO: 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 BESO
Largest movements
- Receivables within one year -€7,115
down €7,115 (-99.2%), from €7,169 to €55
of which Trade receivables: -€7,121
- Deferred charges and accrued income +€825
new in 2025: €825
- Tangible fixed assets +€694
up €694 (+21.0%), from €3,297 to €3,991
of which Land and buildings: +€1,964
- Cash +€690
up €690 (+110%), from €627 to €1,318
mainly Receivables within one year (+€7,115) and Trade debts (+€4,108)
- Other debts -€5,388
down €5,388 (-48.4%), from €11,131 to €5,743
- Trade debts +€4,108
up €4,108 (+91.8%), from €4,474 to €8,582
- Profit (loss) carried forward -€1,988
down €1,988 (-9.3%), from -€21,300 to -€23,288
- Tax, wage and social debts -€1,494
down €1,494 (-51.1%), from €2,924 to €1,430
- Gross operating margin +€3,191
up €3,191, from -€219 to €2,972
- Other operating charges +€1,625
up €1,625 (+1,136%), from €143 to €1,769
- Financial charges -€964
down €964 (-36.7%), from €2,623 to €1,659
- Taxes -€334
down €334, from €128 to -€206
- Depreciation +€55
up €55 (+4.3%), from €1,270 to €1,325
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 | €19,520 | €14,758 | -€4,762 | -24.4% |
| Fixed assets | 21/28 | €8,597 | €9,291 | +€694 | +8.1% |
| Tangible fixed assets | 22/27 | €3,297 | €3,991 | +€694 | +21.0% |
| Land and buildings | 22 | - | €1,964 | +€1,964 | |
| Furniture and vehicles | 24 | €3,297 | €2,027 | -€1,270 | -38.5% |
| Financial fixed assets | 28 | €5,300 | €5,300 | = | 0.0% |
| Current assets | 29/58 | €10,923 | €5,467 | -€5,455 | -49.9% |
| Stocks and contracts in progress | 3 | €3,126 | €3,270 | +€144 | +4.6% |
| Stocks | 30/36 | €3,126 | €3,270 | +€144 | +4.6% |
| Amounts receivable within one year | 40/41 | €7,169 | €55 | -€7,115 | -99.2% |
| Trade receivables | 40 | €7,121 | - | -€7,121 | |
| Other amounts receivable | 41 | €49 | €55 | +€6 | +13.2% |
| Cash at bank and in hand | 54/58 | €627 | €1,318 | +€690 | +110% |
| Deferred charges and accrued income | 490/1 | - | €825 | +€825 | |
| Total equity and liabilities | 10/49 | €19,520 | €14,758 | -€4,762 | -24.4% |
| Equity | 10/15 | -€8,304 | -€10,292 | -€1,988 | -23.9% |
| Contributions | 10/11 | €10,185 | €10,185 | = | 0.0% |
| Reserves | 13 | €2,811 | €2,811 | = | 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 | €951 | €951 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,300 | -€23,288 | -€1,988 | -9.3% |
| Amounts payable | 17/49 | €27,824 | €25,050 | -€2,774 | -10.0% |
| Amounts payable within one year | 42/48 | €27,824 | €25,050 | -€2,774 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €9,295 | €9,295 | = | 0.0% |
| Trade debts | 44 | €4,474 | €8,582 | +€4,108 | +91.8% |
| Suppliers | 440/4 | €4,474 | €8,582 | +€4,108 | +91.8% |
| Taxes, remuneration and social security | 45 | €2,924 | €1,430 | -€1,494 | -51.1% |
| Taxes | 450/3 | €2,924 | €1,430 | -€1,494 | -51.1% |
| Other amounts payable | 47/48 | €11,131 | €5,743 | -€5,388 | -48.4% |
| Non-recurring operating income | 76A | €147 | €117 | -€30 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,270 | €1,325 | +€55 | +4.3% |
| Other operating charges | 640/8 | €143 | €1,769 | +€1,625 | +1,136% |
| Non-recurring operating charges | 66A | - | €413 | +€413 | |
| Gross operating margin | 9900 | -€219 | €2,972 | +€3,191 | |
| Operating profit (loss) | 9901 | -€1,633 | -€535 | +€1,098 | +67.2% |
| Financial charges | 65/66B | €2,623 | €1,659 | -€964 | -36.7% |
| Recurring financial charges | 65 | €2,623 | €1,659 | -€964 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,255 | -€2,194 | +€2,062 | +48.4% |
| Income taxes | 67/77 | €128 | -€206 | -€334 | |
| Profit (loss) for the period | 9904 | -€4,383 | -€1,988 | +€2,395 | +54.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,383 | -€1,988 | +€2,395 | +54.6% |
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 25 October 2026 via checked.be.