Café Carlos: 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 Carlos
Largest movements
- Receivables within one year +€77,346
up €77,346 (+422.1%), from €18,322 to €95,668
- Tangible fixed assets -€2,865
down €2,865 (-34.6%), from €8,273 to €5,408
of which Furniture and vehicles: -€2,122
- Deferred charges and accrued income +€2,110
up €2,110 (+766.3%), from €275 to €2,386
- Cash +€1,914
up €1,914 (+1672.4%), from €114 to €2,028
mainly Advances received (+€90,576) and Depreciation (+€2,865)
- Advances received +€90,576
new in 2025: €90,576
- Other debts -€8,830
down €8,830 (-21.2%), from €41,736 to €32,906
- Profit (loss) carried forward -€5,248
down €5,248 (-16.5%), from -€31,819 to -€37,067
- Trade debts +€2,205
up €2,205 (+27.2%), from €8,116 to €10,320
- Staff costs -€4,370
down €4,370 (-16.3%), from €26,828 to €22,458
- Gross operating margin -€2,146
down €2,146 (-7.2%), from €29,886 to €27,740
- Other operating charges +€1,555
up €1,555 (+41.2%), from €3,771 to €5,327
- Taxes -€868
down €868 (-27.1%), from €3,199 to €2,331
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.
Cash bridge derived
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 | €27,110 | €105,615 | +€78,505 | +289.6% |
| Fixed assets | 21/28 | €8,398 | €5,533 | -€2,865 | -34.1% |
| Tangible fixed assets | 22/27 | €8,273 | €5,408 | -€2,865 | -34.6% |
| Plant, machinery and equipment | 23 | €2,565 | €1,822 | -€743 | -29.0% |
| Furniture and vehicles | 24 | €5,708 | €3,585 | -€2,122 | -37.2% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €18,712 | €100,082 | +€81,370 | +434.9% |
| Amounts receivable within one year | 40/41 | €18,322 | €95,668 | +€77,346 | +422.1% |
| Trade receivables | 40 | €18,322 | €95,668 | +€77,346 | +422.1% |
| Cash at bank and in hand | 54/58 | €114 | €2,028 | +€1,914 | +1672.4% |
| Deferred charges and accrued income | 490/1 | €275 | €2,386 | +€2,110 | +766.3% |
| Total equity and liabilities | 10/49 | €27,110 | €105,615 | +€78,505 | +289.6% |
| Equity | 10/15 | -€28,819 | -€34,067 | -€5,248 | -18.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,819 | -€37,067 | -€5,248 | -16.5% |
| Amounts payable | 17/49 | €55,929 | €139,681 | +€83,752 | +149.7% |
| Amounts payable within one year | 42/48 | €55,929 | €139,681 | +€83,752 | +149.7% |
| Trade debts | 44 | €8,116 | €10,320 | +€2,205 | +27.2% |
| Suppliers | 440/4 | €8,116 | €10,320 | +€2,205 | +27.2% |
| Advances received on contracts in progress | 46 | - | €90,576 | +€90,576 | |
| Taxes, remuneration and social security | 45 | €6,077 | €5,880 | -€198 | -3.3% |
| Taxes | 450/3 | €4,415 | €4,347 | -€68 | -1.5% |
| Remuneration and social security | 454/9 | €1,663 | €1,533 | -€130 | -7.8% |
| Other amounts payable | 47/48 | €41,736 | €32,906 | -€8,830 | -21.2% |
| Remuneration, social security and pensions | 62 | €26,828 | €22,458 | -€4,370 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,067 | €2,865 | -€202 | -6.6% |
| Other operating charges | 640/8 | €3,771 | €5,327 | +€1,555 | +41.2% |
| Gross operating margin | 9900 | €29,886 | €27,740 | -€2,146 | -7.2% |
| Operating profit (loss) | 9901 | -€3,780 | -€2,910 | +€870 | +23.0% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | - | €7 | +€7 | |
| Recurring financial charges | 65 | - | €7 | +€7 | |
| Profit (loss) for the period before taxes | 9903 | -€3,777 | -€2,917 | +€860 | +22.8% |
| Income taxes | 67/77 | €3,199 | €2,331 | -€868 | -27.1% |
| Profit (loss) for the period | 9904 | -€6,976 | -€5,248 | +€1,728 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,976 | -€5,248 | +€1,728 | +24.8% |
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 12 October 2026 via checked.be.