CAFÉ COMMERCE: what changed
Two fiscal 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 COMMERCE
Largest movements
- Cash +€50,775
up €50,775 (+33.2%), from €152,737 to €203,512
mainly Net result for the year (+€96,662) and Depreciation (+€42,743)
- Tangible fixed assets -€19,651
down €19,651 (-15.1%), from €130,256 to €110,605
- Receivables within one year -€4,948
down €4,948 (-16.0%), from €30,938 to €25,990
of which Trade receivables: -€6,102
- Trade debts +€15,452
up €15,452 (+96.3%), from €16,051 to €31,503
- Tax, wage and social debts +€12,275
up €12,275 (+54.6%), from €22,467 to €34,742
of which Remuneration and social security: +€14,346
- Other debts -€6,213
down €6,213 (-45.9%), from €13,542 to €7,329
- Reserves +€4,662
up €4,662 (+1.7%), from €270,559 to €275,222
- Gross operating margin +€147,633
up €147,633 (+28.4%), from €519,257 to €666,890
- Staff costs +€74,418
up €74,418 (+18.1%), from €410,545 to €484,963
- Taxes +€22,332
up €22,332 (+121.7%), from €18,348 to €40,679
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 | €322,620 | €348,796 | +€26,177 | +8.1% |
| Fixed assets | 21/28 | €132,077 | €112,426 | -€19,651 | -14.9% |
| Tangible fixed assets | 22/27 | €130,256 | €110,605 | -€19,651 | -15.1% |
| Plant, machinery and equipment | 23 | €34,689 | €30,853 | -€3,835 | -11.1% |
| Furniture and vehicles | 24 | €35,814 | €27,086 | -€8,728 | -24.4% |
| Other tangible fixed assets | 26 | €59,753 | €52,665 | -€7,088 | -11.9% |
| Financial fixed assets | 28 | €1,821 | €1,821 | = | 0.0% |
| Current assets | 29/58 | €190,542 | €236,370 | +€45,827 | +24.1% |
| Stocks and contracts in progress | 3 | €6,867 | €6,867 | = | 0.0% |
| Stocks | 30/36 | €6,867 | €6,867 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,938 | €25,990 | -€4,948 | -16.0% |
| Trade receivables | 40 | €28,645 | €22,543 | -€6,102 | -21.3% |
| Other amounts receivable | 41 | €2,294 | €3,447 | +€1,153 | +50.3% |
| Cash at bank and in hand | 54/58 | €152,737 | €203,512 | +€50,775 | +33.2% |
| Total equity and liabilities | 10/49 | €322,620 | €348,796 | +€26,177 | +8.1% |
| Equity | 10/15 | €270,559 | €275,222 | +€4,662 | +1.7% |
| Reserves | 13 | €270,559 | €275,222 | +€4,662 | +1.7% |
| Distributable reserves | 133 | €270,559 | €275,222 | +€4,662 | +1.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €52,060 | €73,575 | +€21,514 | +41.3% |
| Amounts payable within one year | 42/48 | €52,060 | €73,575 | +€21,514 | +41.3% |
| Trade debts | 44 | €16,051 | €31,503 | +€15,452 | +96.3% |
| Suppliers | 440/4 | €16,051 | €31,503 | +€15,452 | +96.3% |
| Taxes, remuneration and social security | 45 | €22,467 | €34,742 | +€12,275 | +54.6% |
| Taxes | 450/3 | €4,836 | €2,765 | -€2,071 | -42.8% |
| Remuneration and social security | 454/9 | €17,631 | €31,978 | +€14,346 | +81.4% |
| Other amounts payable | 47/48 | €13,542 | €7,329 | -€6,213 | -45.9% |
| Remuneration, social security and pensions | 62 | €410,545 | €484,963 | +€74,418 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,354 | €42,743 | +€6,389 | +17.6% |
| Other operating charges | 640/8 | €818 | €1,723 | +€905 | +110.7% |
| Gross operating margin | 9900 | €519,257 | €666,890 | +€147,633 | +28.4% |
| Operating profit (loss) | 9901 | €71,541 | €137,463 | +€65,921 | +92.1% |
| Financial income | 75/76B | €821 | €31 | -€790 | -96.2% |
| Recurring financial income | 75 | €821 | €31 | -€790 | -96.2% |
| Financial charges | 65/66B | €15 | €152 | +€138 | +938.2% |
| Recurring financial charges | 65 | €15 | €152 | +€138 | +938.2% |
| Profit (loss) for the period before taxes | 9903 | €72,348 | €137,342 | +€64,994 | +89.8% |
| Income taxes | 67/77 | €18,348 | €40,679 | +€22,332 | +121.7% |
| Profit (loss) for the period | 9904 | €54,000 | €96,662 | +€42,662 | +79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,000 | €96,662 | +€42,662 | +79.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.