CAFE CREME GLACIER: what changed
CAFE CREME GLACIER
Largest movements
- Cash -€14,851
down €14,851 (-27.8%), from €53,454 to €38,603
mainly Tax, wage and social debts (-€10,602) and Net result for the year (-€7,856)
- Tangible fixed assets -€10,082
down €10,082 (-35.9%), from €28,049 to €17,967
of which Land and buildings: -€5,744
- Receivables within one year +€5,310
up €5,310 (+95.4%), from €5,564 to €10,874
of which Other amounts receivable: +€5,444
- Receivables after one year -€3,185
down €3,185 (-40.1%), from €7,938 to €4,754
- Deferred charges and accrued income -€2,688
down €2,688 (-15.2%), from €17,651 to €14,963
- Tax, wage and social debts -€10,602
down €10,602 (-33.7%), from €31,436 to €20,834
of which Remuneration and social security: -€8,971
- Profit (loss) carried forward -€7,856
down €7,856 (-49.6%), from €15,823 to €7,967
- Trade debts -€6,815
down €6,815 (-92.6%), from €7,362 to €548
- Debts after one year -€4,834
down €4,834 (-52.8%), from €9,163 to €4,329
- Current portion of long-term debt +€2,131
up €2,131 (+53.2%), from €4,007 to €6,138
- Gross operating margin -€24,655
down €24,655 (-14.1%), from €174,620 to €149,965
- Staff costs -€16,773
down €16,773 (-10.9%), from €153,817 to €137,044
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,988 | €97,313 | -€26,675 | -21.5% |
| Fixed assets | 21/28 | €28,233 | €18,150 | -€10,082 | -35.7% |
| Tangible fixed assets | 22/27 | €28,049 | €17,967 | -€10,082 | -35.9% |
| Land and buildings | 22 | €16,123 | €10,379 | -€5,744 | -35.6% |
| Furniture and vehicles | 24 | €11,926 | €7,587 | -€4,339 | -36.4% |
| Financial fixed assets | 28 | €184 | €184 | = | 0.0% |
| Current assets | 29/58 | €95,756 | €79,163 | -€16,593 | -17.3% |
| Amounts receivable after more than one year | 29 | €7,938 | €4,754 | -€3,185 | -40.1% |
| Other amounts receivable | 291 | €7,938 | €4,754 | -€3,185 | -40.1% |
| Stocks and contracts in progress | 3 | €11,148 | €9,969 | -€1,179 | -10.6% |
| Stocks | 30/36 | €11,148 | €9,969 | -€1,179 | -10.6% |
| Amounts receivable within one year | 40/41 | €5,564 | €10,874 | +€5,310 | +95.4% |
| Trade receivables | 40 | €154 | €20 | -€134 | -87.0% |
| Other amounts receivable | 41 | €5,410 | €10,854 | +€5,444 | +101% |
| Cash at bank and in hand | 54/58 | €53,454 | €38,603 | -€14,851 | -27.8% |
| Deferred charges and accrued income | 490/1 | €17,651 | €14,963 | -€2,688 | -15.2% |
| Total equity and liabilities | 10/49 | €123,988 | €97,313 | -€26,675 | -21.5% |
| Equity | 10/15 | €71,461 | €63,605 | -€7,856 | -11.0% |
| Contributions | 10/11 | €38,592 | €38,592 | = | 0.0% |
| Reserves | 13 | €17,046 | €17,046 | = | 0.0% |
| Distributable reserves | 133 | €17,046 | €17,046 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,823 | €7,967 | -€7,856 | -49.6% |
| Amounts payable | 17/49 | €52,527 | €33,708 | -€18,819 | -35.8% |
| Amounts payable after more than one year | 17 | €9,163 | €4,329 | -€4,834 | -52.8% |
| Financial debts | 170/4 | €9,163 | €4,329 | -€4,834 | -52.8% |
| Amounts payable within one year | 42/48 | €42,806 | €28,820 | -€13,986 | -32.7% |
| Current portion of amounts payable after more than one year | 42 | €4,007 | €6,138 | +€2,131 | +53.2% |
| Trade debts | 44 | €7,362 | €548 | -€6,815 | -92.6% |
| Suppliers | 440/4 | €7,362 | €548 | -€6,815 | -92.6% |
| Taxes, remuneration and social security | 45 | €31,436 | €20,834 | -€10,602 | -33.7% |
| Taxes | 450/3 | €9,783 | €8,152 | -€1,631 | -16.7% |
| Remuneration and social security | 454/9 | €21,654 | €12,682 | -€8,971 | -41.4% |
| Other amounts payable | 47/48 | - | €1,300 | +€1,300 | |
| Accrued charges and deferred income | 492/3 | €559 | €559 | = | 0.0% |
| Non-recurring operating income | 76A | €935 | €1,753 | +€818 | +87.5% |
| Remuneration, social security and pensions | 62 | €153,817 | €137,044 | -€16,773 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,032 | €11,475 | +€443 | +4.0% |
| Other operating charges | 640/8 | €2,098 | €1,913 | -€185 | -8.8% |
| Gross operating margin | 9900 | €174,620 | €149,965 | -€24,655 | -14.1% |
| Operating profit (loss) | 9901 | €7,674 | -€467 | -€8,140 | |
| Financial income | 75/76B | €28 | €125 | +€98 | +351% |
| Recurring financial income | 75 | €28 | €125 | +€98 | +351% |
| Financial charges | 65/66B | €7,714 | €7,360 | -€354 | -4.6% |
| Recurring financial charges | 65 | €7,714 | €7,360 | -€354 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€13 | -€7,701 | -€7,688 | -59,646% |
| Income taxes | 67/77 | €203 | €155 | -€49 | -23.9% |
| Profit (loss) for the period | 9904 | -€216 | -€7,856 | -€7,640 | -3,533% |
| Profit (loss) for the period to be appropriated | 9905 | -€216 | -€7,856 | -€7,640 | -3,533% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.