CAFE CORRETTO: 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.
CAFE CORRETTO
Largest movements
- Stocks and contracts +€207,939
up €207,939 (+519.8%), from €40,000 to €247,939
- Cash +€39,211
up €39,211 (+93.3%), from €42,035 to €81,246
mainly Debts after one year (+€118,872) and Other debts (+€35,000)
- Current investments -€33,080
down €33,080 (-100.0%), from €33,081 to €1
- Receivables within one year -€9,678
down €9,678 (-78.2%), from €12,375 to €2,697
of which Trade receivables: -€5,000
- Tangible fixed assets -€8,593
down €8,593 (-26.6%), from €32,359 to €23,766
- Debts after one year +€118,872
up €118,872 (+726.2%), from €16,370 to €135,242
- Other debts +€35,000
new in 2025: €35,000
- Trade debts +€30,138
up €30,138 (+1439.1%), from €2,094 to €32,233
- Tax, wage and social debts +€6,109
up €6,109 (+79.5%), from €7,682 to €13,791
of which Taxes: +€5,757
- Other operating charges +€12,531
up €12,531 (+846.1%), from €1,481 to €14,012
- Gross operating margin +€10,709
up €10,709 (+42.9%), from €24,984 to €35,693
- Financial charges +€5,376
up €5,376 (+309.9%), from €1,735 to €7,111
- Taxes -€1,160
down €1,160 (-27.0%), from €4,302 to €3,141
- Staff costs +€854
new in 2025: €854
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 | €160,026 | €356,129 | +€196,103 | +122.5% |
| Fixed assets | 21/28 | €32,536 | €24,247 | -€8,289 | -25.5% |
| Tangible fixed assets | 22/27 | €32,359 | €23,766 | -€8,593 | -26.6% |
| Furniture and vehicles | 24 | €32,359 | €23,766 | -€8,593 | -26.6% |
| Financial fixed assets | 28 | €177 | €481 | +€304 | +171.9% |
| Current assets | 29/58 | €127,490 | €331,882 | +€204,392 | +160.3% |
| Stocks and contracts in progress | 3 | €40,000 | €247,939 | +€207,939 | +519.8% |
| Stocks | 30/36 | €40,000 | €247,939 | +€207,939 | +519.8% |
| Amounts receivable within one year | 40/41 | €12,375 | €2,697 | -€9,678 | -78.2% |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 41 | €7,375 | €2,697 | -€4,678 | -63.4% |
| Current investments | 50/53 | €33,081 | €1 | -€33,080 | -100.0% |
| Cash at bank and in hand | 54/58 | €42,035 | €81,246 | +€39,211 | +93.3% |
| Total equity and liabilities | 10/49 | €160,026 | €356,129 | +€196,103 | +122.5% |
| Equity | 10/15 | €111,156 | €113,639 | +€2,483 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,790 | €65,790 | = | 0.0% |
| Tax-exempt reserves | 132 | €65,790 | €65,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,766 | €29,249 | +€2,483 | +9.3% |
| Provisions and deferred taxes | 16 | €16,447 | €16,447 | = | 0.0% |
| Deferred taxes | 168 | €16,447 | €16,447 | = | 0.0% |
| Amounts payable | 17/49 | €32,423 | €226,043 | +€193,620 | +597.2% |
| Amounts payable after more than one year | 17 | €16,370 | €135,242 | +€118,872 | +726.2% |
| Financial debts | 170/4 | €16,370 | €135,242 | +€118,872 | +726.2% |
| Amounts payable within one year | 42/48 | €16,053 | €90,152 | +€74,099 | +461.6% |
| Current portion of amounts payable after more than one year | 42 | €6,276 | €9,128 | +€2,852 | +45.4% |
| Trade debts | 44 | €2,094 | €32,233 | +€30,138 | +1439.1% |
| Suppliers | 440/4 | €2,094 | €32,233 | +€30,138 | +1439.1% |
| Taxes, remuneration and social security | 45 | €7,682 | €13,791 | +€6,109 | +79.5% |
| Taxes | 450/3 | €7,330 | €13,087 | +€5,757 | +78.5% |
| Remuneration and social security | 454/9 | €352 | €704 | +€352 | +100.0% |
| Other amounts payable | 47/48 | - | €35,000 | +€35,000 | |
| Accrued charges and deferred income | 492/3 | - | €649 | +€649 | |
| Remuneration, social security and pensions | 62 | - | €854 | +€854 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,553 | €8,593 | +€40 | +0.5% |
| Other operating charges | 640/8 | €1,481 | €14,012 | +€12,531 | +846.1% |
| Gross operating margin | 9900 | €24,984 | €35,693 | +€10,709 | +42.9% |
| Operating profit (loss) | 9901 | €14,950 | €12,233 | -€2,717 | -18.2% |
| Financial income | 75/76B | €275 | €503 | +€228 | +82.8% |
| Recurring financial income | 75 | €275 | €503 | +€228 | +82.8% |
| Financial charges | 65/66B | €1,735 | €7,111 | +€5,376 | +309.9% |
| Recurring financial charges | 65 | €1,735 | €7,111 | +€5,376 | +309.9% |
| Profit (loss) for the period before taxes | 9903 | €13,490 | €5,624 | -€7,865 | -58.3% |
| Income taxes | 67/77 | €4,302 | €3,141 | -€1,160 | -27.0% |
| Profit (loss) for the period | 9904 | €9,188 | €2,483 | -€6,705 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,188 | €2,483 | -€6,705 | -73.0% |
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 8 October 2026 via checked.be.