CAFE CHORTI: 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 CHORTI
Largest movements
- Cash -€77,217
down €77,217 (-65.9%), from €117,105 to €39,888
mainly Current portion of long-term debt (-€121,565) and Advances received (-€25,000)
- Stocks and contracts -€45,703
down €45,703 (-19.3%), from €236,398 to €190,694
- Receivables within one year +€10,826
up €10,826 (+17.7%), from €61,333 to €72,159
of which Trade receivables: +€7,722
- Receivables after one year +€8,699
up €8,699 (+7.8%), from €111,276 to €119,976
- Current portion of long-term debt -€121,565
down €121,565 (-85.5%), from €142,251 to €20,686
- Profit (loss) carried forward +€38,840
up €38,840 (+43.2%), from €89,834 to €128,675
- Advances received -€25,000
no longer reported in 2025 (was €25,000)
- Debts after one year -€16,626
no longer reported in 2025 (was €16,626)
- Provisions +€9,943
up €9,943 (+70.7%), from €14,070 to €24,013
- Gross operating margin +€32,938
up €32,938 (+34.9%), from €94,246 to €127,185
- Financial income -€6,721
down €6,721 (-28.6%), from €23,514 to €16,793
- Staff costs +€3,976
up €3,976 (+7.6%), from €52,176 to €56,152
- Write-downs +€3,028
up €3,028 (+801%), from €378 to €3,406
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 | €546,059 | €438,051 | -€108,008 | -19.8% |
| Fixed assets | 21/28 | €16,088 | €13,923 | -€2,165 | -13.5% |
| Intangible fixed assets | 21 | €2,218 | €1,478 | -€740 | -33.4% |
| Tangible fixed assets | 22/27 | €7,690 | €5,965 | -€1,725 | -22.4% |
| Plant, machinery and equipment | 23 | €4,505 | €3,933 | -€572 | -12.7% |
| Furniture and vehicles | 24 | €1,562 | €734 | -€828 | -53.0% |
| Other tangible fixed assets | 26 | €1,622 | €1,297 | -€325 | -20.0% |
| Financial fixed assets | 28 | €6,180 | €6,480 | +€300 | +4.9% |
| Current assets | 29/58 | €529,971 | €424,128 | -€105,843 | -20.0% |
| Amounts receivable after more than one year | 29 | €111,276 | €119,976 | +€8,699 | +7.8% |
| Other amounts receivable | 291 | €111,276 | €119,976 | +€8,699 | +7.8% |
| Stocks and contracts in progress | 3 | €236,398 | €190,694 | -€45,703 | -19.3% |
| Stocks | 30/36 | €236,398 | €190,694 | -€45,703 | -19.3% |
| Amounts receivable within one year | 40/41 | €61,333 | €72,159 | +€10,826 | +17.7% |
| Trade receivables | 40 | €56,427 | €64,148 | +€7,722 | +13.7% |
| Other amounts receivable | 41 | €4,906 | €8,011 | +€3,105 | +63.3% |
| Cash at bank and in hand | 54/58 | €117,105 | €39,888 | -€77,217 | -65.9% |
| Deferred charges and accrued income | 490/1 | €3,860 | €1,412 | -€2,448 | -63.4% |
| Total equity and liabilities | 10/49 | €546,059 | €438,051 | -€108,008 | -19.8% |
| Equity | 10/15 | €221,134 | €260,475 | +€39,340 | +17.8% |
| Contributions | 10/11 | €131,300 | €131,800 | +€500 | +0.4% |
| Profit (loss) carried forward | 14 | €89,834 | €128,675 | +€38,840 | +43.2% |
| Provisions and deferred taxes | 16 | €14,070 | €24,013 | +€9,943 | +70.7% |
| Provisions for liabilities and charges | 160/5 | €14,070 | €24,013 | +€9,943 | +70.7% |
| Other liabilities and charges | 164/5 | €14,070 | €24,013 | +€9,943 | +70.7% |
| Amounts payable | 17/49 | €310,854 | €153,564 | -€157,290 | -50.6% |
| Amounts payable after more than one year | 17 | €16,626 | - | -€16,626 | |
| Financial debts | 170/4 | €16,626 | - | -€16,626 | |
| Amounts payable within one year | 42/48 | €294,228 | €153,368 | -€140,860 | -47.9% |
| Current portion of amounts payable after more than one year | 42 | €142,251 | €20,686 | -€121,565 | -85.5% |
| Trade debts | 44 | €110,759 | €111,308 | +€548 | +0.5% |
| Suppliers | 440/4 | €110,759 | €111,308 | +€548 | +0.5% |
| Advances received on contracts in progress | 46 | €25,000 | - | -€25,000 | |
| Taxes, remuneration and social security | 45 | €16,217 | €21,374 | +€5,157 | +31.8% |
| Taxes | 450/3 | €9,825 | €14,430 | +€4,605 | +46.9% |
| Remuneration and social security | 454/9 | €6,392 | €6,944 | +€552 | +8.6% |
| Accrued charges and deferred income | 492/3 | - | €195 | +€195 | |
| Remuneration, social security and pensions | 62 | €52,176 | €56,152 | +€3,976 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,289 | €3,065 | -€225 | -6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €378 | €3,406 | +€3,028 | +801% |
| Other operating charges | 640/8 | €1,226 | €1,329 | +€103 | +8.4% |
| Non-recurring operating charges | 66A | €7,035 | €9,943 | +€2,908 | +41.3% |
| Gross operating margin | 9900 | €94,246 | €127,185 | +€32,938 | +34.9% |
| Operating profit (loss) | 9901 | €30,142 | €53,291 | +€23,149 | +76.8% |
| Financial income | 75/76B | €23,514 | €16,793 | -€6,721 | -28.6% |
| Recurring financial income | 75 | €23,514 | €16,793 | -€6,721 | -28.6% |
| Financial charges | 65/66B | €19,074 | €18,408 | -€667 | -3.5% |
| Recurring financial charges | 65 | €19,074 | €18,408 | -€667 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €34,582 | €51,677 | +€17,095 | +49.4% |
| Income taxes | 67/77 | €11,656 | €12,837 | +€1,180 | +10.1% |
| Profit (loss) for the period | 9904 | €22,926 | €38,840 | +€15,914 | +69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,926 | €38,840 | +€15,914 | +69.4% |
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 17 October 2026 via checked.be.