CAFE BOUSSOLE: 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 BOUSSOLE
Largest movements
- Cash +€14,903
up €14,903 (+65.9%), from €22,627 to €37,530
mainly Net result for the year (+€9,580) and Depreciation (+€2,240)
- Tangible fixed assets -€2,240
down €2,240 (-32.6%), from €6,861 to €4,622
of which Furniture and vehicles: -€1,577
- Receivables within one year -€2,094
down €2,094 (-7.2%), from €28,923 to €26,829
of which Trade receivables: -€2,020
- Profit (loss) carried forward +€9,580
up €9,580 (+28.5%), from €33,636 to €43,216
- Other debts +€1,000
up €1,000 (+7.5%), from €13,380 to €14,380
- Turnover -€12,161
down €12,161 (-6.2%), from €195,999 to €183,838
- Purchases and services -€7,089
down €7,089 (-3.9%), from €180,211 to €173,122
- Gross operating margin -€5,555
down €5,555 (-30.4%), from €18,301 to €12,745
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 | €59,833 | €70,696 | +€10,863 | +18.2% |
| Fixed assets | 21/28 | €6,861 | €4,622 | -€2,240 | -32.6% |
| Tangible fixed assets | 22/27 | €6,861 | €4,622 | -€2,240 | -32.6% |
| Furniture and vehicles | 24 | €3,591 | €2,014 | -€1,577 | -43.9% |
| Other tangible fixed assets | 26 | €3,270 | €2,608 | -€663 | -20.3% |
| Current assets | 29/58 | €52,972 | €66,075 | +€13,103 | +24.7% |
| Stocks and contracts in progress | 3 | €757 | €1,188 | +€432 | +57.0% |
| Stocks | 30/36 | €757 | €1,188 | +€432 | +57.0% |
| Amounts receivable within one year | 40/41 | €28,923 | €26,829 | -€2,094 | -7.2% |
| Trade receivables | 40 | €2,020 | - | -€2,020 | |
| Other amounts receivable | 41 | €26,903 | €26,829 | -€74 | -0.3% |
| Cash at bank and in hand | 54/58 | €22,627 | €37,530 | +€14,903 | +65.9% |
| Deferred charges and accrued income | 490/1 | €666 | €528 | -€138 | -20.7% |
| Total equity and liabilities | 10/49 | €59,833 | €70,696 | +€10,863 | +18.2% |
| Equity | 10/15 | €39,836 | €49,416 | +€9,580 | +24.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,636 | €43,216 | +€9,580 | +28.5% |
| Amounts payable | 17/49 | €19,997 | €21,281 | +€1,283 | +6.4% |
| Amounts payable within one year | 42/48 | €19,997 | €21,281 | +€1,283 | +6.4% |
| Trade debts | 44 | €2,441 | €2,140 | -€301 | -12.3% |
| Suppliers | 440/4 | €2,441 | €2,140 | -€301 | -12.3% |
| Taxes, remuneration and social security | 45 | €4,176 | €4,760 | +€584 | +14.0% |
| Taxes | 450/3 | €4,176 | €4,760 | +€584 | +14.0% |
| Other amounts payable | 47/48 | €13,380 | €14,380 | +€1,000 | +7.5% |
| Turnover | 70 | €195,999 | €183,838 | -€12,161 | -6.2% |
| Non-recurring operating income | 76A | €2,513 | €2,029 | -€483 | -19.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €180,211 | €173,122 | -€7,089 | -3.9% |
| Remuneration, social security and pensions | 62 | - | €82 | +€82 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,387 | €2,240 | +€853 | +61.5% |
| Other operating charges | 640/8 | €1,622 | €1,391 | -€231 | -14.2% |
| Gross operating margin | 9900 | €18,301 | €12,745 | -€5,555 | -30.4% |
| Operating profit (loss) | 9901 | €15,291 | €9,032 | -€6,259 | -40.9% |
| Financial income | 75/76B | €1,916 | €1,416 | -€500 | -26.1% |
| Recurring financial income | 75 | €1,916 | €1,416 | -€500 | -26.1% |
| Financial charges | 65/66B | €1,295 | €868 | -€427 | -33.0% |
| Recurring financial charges | 65 | €1,295 | €868 | -€427 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €15,912 | €9,580 | -€6,332 | -39.8% |
| Profit (loss) for the period | 9904 | €15,912 | €9,580 | -€6,332 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,912 | €9,580 | -€6,332 | -39.8% |
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 28 October 2026 via checked.be.