Café Bikoro: 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.
Café Bikoro
Largest movements
- Intangible fixed assets -€5,000
down €5,000 (-11.4%), from €43,740 to €38,740
- Cash +€4,780
up €4,780 (+23.9%), from €19,986 to €24,766
mainly Depreciation (+€14,123) and Other debts (+€7,950)
- Receivables within one year -€3,174
down €3,174 (-42.8%), from €7,421 to €4,247
of which Trade receivables: -€3,443
- Stocks and contracts -€2,393
down €2,393 (-33.4%), from €7,165 to €4,772
- Trade debts -€9,753
down €9,753 (-59.0%), from €16,519 to €6,766
- Other debts +€7,950
up €7,950 (+20.4%), from €38,975 to €46,925
- Tax, wage and social debts -€4,495
down €4,495 (-48.1%), from €9,345 to €4,849
- Current portion of long-term debt -€3,754
no longer reported in 2025 (was €3,754)
- Reserves +€2,939
up €2,939 (+5.7%), from €51,626 to €54,565
- Gross operating margin -€10,466
down €10,466 (-34.2%), from €30,631 to €20,164
- Taxes -€2,213
down €2,213 (-73.6%), from €3,006 to €793
- Depreciation +€825
up €825 (+6.2%), from €13,297 to €14,123
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 | €121,218 | €114,105 | -€7,113 | -5.9% |
| Fixed assets | 21/28 | €84,641 | €79,003 | -€5,638 | -6.7% |
| Intangible fixed assets | 21 | €43,740 | €38,740 | -€5,000 | -11.4% |
| Tangible fixed assets | 22/27 | €37,422 | €36,783 | -€638 | -1.7% |
| Plant, machinery and equipment | 23 | €2,433 | €1,664 | -€769 | -31.6% |
| Furniture and vehicles | 24 | €5,702 | €7,592 | +€1,889 | +33.1% |
| Leasing and similar rights | 25 | €3,500 | - | -€3,500 | |
| Other tangible fixed assets | 26 | €25,786 | €27,527 | +€1,741 | +6.8% |
| Financial fixed assets | 28 | €3,480 | €3,480 | = | 0.0% |
| Current assets | 29/58 | €36,577 | €35,102 | -€1,475 | -4.0% |
| Stocks and contracts in progress | 3 | €7,165 | €4,772 | -€2,393 | -33.4% |
| Stocks | 30/36 | €7,165 | €4,772 | -€2,393 | -33.4% |
| Amounts receivable within one year | 40/41 | €7,421 | €4,247 | -€3,174 | -42.8% |
| Trade receivables | 40 | €6,050 | €2,607 | -€3,443 | -56.9% |
| Other amounts receivable | 41 | €1,371 | €1,640 | +€269 | +19.6% |
| Cash at bank and in hand | 54/58 | €19,986 | €24,766 | +€4,780 | +23.9% |
| Deferred charges and accrued income | 490/1 | €2,005 | €1,318 | -€687 | -34.3% |
| Total equity and liabilities | 10/49 | €121,218 | €114,105 | -€7,113 | -5.9% |
| Equity | 10/15 | €52,626 | €55,565 | +€2,939 | +5.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €51,626 | €54,565 | +€2,939 | +5.7% |
| Distributable reserves | 133 | €51,626 | €54,565 | +€2,939 | +5.7% |
| Amounts payable | 17/49 | €68,592 | €58,540 | -€10,052 | -14.7% |
| Amounts payable within one year | 42/48 | €68,592 | €58,540 | -€10,052 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €3,754 | - | -€3,754 | |
| Trade debts | 44 | €16,519 | €6,766 | -€9,753 | -59.0% |
| Suppliers | 440/4 | €16,519 | €6,766 | -€9,753 | -59.0% |
| Taxes, remuneration and social security | 45 | €9,345 | €4,849 | -€4,495 | -48.1% |
| Taxes | 450/3 | €9,345 | €4,849 | -€4,495 | -48.1% |
| Other amounts payable | 47/48 | €38,975 | €46,925 | +€7,950 | +20.4% |
| Remuneration, social security and pensions | 62 | €286 | - | -€286 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,297 | €14,123 | +€825 | +6.2% |
| Other operating charges | 640/8 | €1,851 | €1,835 | -€15 | -0.8% |
| Gross operating margin | 9900 | €30,631 | €20,164 | -€10,466 | -34.2% |
| Operating profit (loss) | 9901 | €15,197 | €4,206 | -€10,990 | -72.3% |
| Financial income | 75/76B | €13 | €1 | -€13 | -95.7% |
| Recurring financial income | 75 | €13 | €1 | -€13 | -95.7% |
| Financial charges | 65/66B | €598 | €475 | -€123 | -20.6% |
| Recurring financial charges | 65 | €598 | €475 | -€123 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €14,612 | €3,732 | -€10,880 | -74.5% |
| Income taxes | 67/77 | €3,006 | €793 | -€2,213 | -73.6% |
| Profit (loss) for the period | 9904 | €11,606 | €2,939 | -€8,666 | -74.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,606 | €2,939 | -€8,666 | -74.7% |
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 26 October 2026 via checked.be.