Café d'O: 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 d'O
Largest movements
- Receivables within one year +€97,139
up €97,139 (+64.6%), from €150,345 to €247,484
of which Other amounts receivable: +€96,627
- Tangible fixed assets -€47,650
down €47,650 (-6.2%), from €768,025 to €720,375
of which Land and buildings: -€37,420
- Profit (loss) carried forward +€77,991
up €77,991 (+25,038%), from €311 to €78,302
- Debts after one year -€44,345
down €44,345 (-9.0%), from €490,962 to €446,617
- Other operating charges -€49,581
down €49,581 (-93.5%), from €53,026 to €3,446
- Staff costs -€31,449
no longer reported in 2025 (was €31,449)
- Taxes +€12,504
up €12,504 (+123%), from €10,175 to €22,679
- Financial charges +€8,372
up €8,372 (+94.5%), from €8,856 to €17,228
- Depreciation +€5,858
up €5,858 (+13.4%), from €43,607 to €49,465
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 | €978,121 | €1,022,434 | +€44,313 | +4.5% |
| Fixed assets | 21/28 | €768,025 | €720,375 | -€47,650 | -6.2% |
| Tangible fixed assets | 22/27 | €768,025 | €720,375 | -€47,650 | -6.2% |
| Land and buildings | 22 | €743,256 | €705,836 | -€37,420 | -5.0% |
| Plant, machinery and equipment | 23 | €18,847 | €11,299 | -€7,548 | -40.1% |
| Furniture and vehicles | 24 | €5,921 | €3,240 | -€2,681 | -45.3% |
| Current assets | 29/58 | €210,096 | €302,059 | +€91,963 | +43.8% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €150,345 | €247,484 | +€97,139 | +64.6% |
| Trade receivables | 40 | €2,610 | €3,122 | +€512 | +19.6% |
| Other amounts receivable | 41 | €147,735 | €244,363 | +€96,627 | +65.4% |
| Cash at bank and in hand | 54/58 | €16,636 | €11,210 | -€5,426 | -32.6% |
| Deferred charges and accrued income | 490/1 | €3,114 | €3,365 | +€250 | +8.0% |
| Total equity and liabilities | 10/49 | €978,121 | €1,022,434 | +€44,313 | +4.5% |
| Equity | 10/15 | €409,111 | €487,102 | +€77,991 | +19.1% |
| Reserves | 13 | €408,800 | €408,800 | = | 0.0% |
| Distributable reserves | 133 | €408,800 | €408,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €311 | €78,302 | +€77,991 | +25,038% |
| Amounts payable | 17/49 | €569,009 | €535,331 | -€33,678 | -5.9% |
| Amounts payable after more than one year | 17 | €490,962 | €446,617 | -€44,345 | -9.0% |
| Financial debts | 170/4 | €490,962 | €446,617 | -€44,345 | -9.0% |
| Amounts payable within one year | 42/48 | €78,047 | €88,714 | +€10,667 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €42,924 | €44,345 | +€1,421 | +3.3% |
| Trade debts | 44 | €770 | €1,576 | +€806 | +105% |
| Suppliers | 440/4 | €770 | €1,576 | +€806 | +105% |
| Taxes, remuneration and social security | 45 | €11,853 | €20,293 | +€8,440 | +71.2% |
| Taxes | 450/3 | €11,853 | €20,293 | +€8,440 | +71.2% |
| Other amounts payable | 47/48 | €22,500 | €22,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €31,449 | - | -€31,449 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,607 | €49,465 | +€5,858 | +13.4% |
| Other operating charges | 640/8 | €53,026 | €3,446 | -€49,581 | -93.5% |
| Gross operating margin | 9900 | €184,186 | €184,742 | +€556 | +0.3% |
| Operating profit (loss) | 9901 | €56,104 | €131,831 | +€75,727 | +135% |
| Financial income | 75/76B | €9,005 | €8,566 | -€439 | -4.9% |
| Recurring financial income | 75 | €9,005 | €8,566 | -€439 | -4.9% |
| Financial charges | 65/66B | €8,856 | €17,228 | +€8,372 | +94.5% |
| Recurring financial charges | 65 | €8,856 | €17,228 | +€8,372 | +94.5% |
| Profit (loss) for the period before taxes | 9903 | €56,253 | €123,169 | +€66,917 | +119% |
| Income taxes | 67/77 | €10,175 | €22,679 | +€12,504 | +123% |
| Profit (loss) for the period | 9904 | €46,078 | €100,491 | +€54,413 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €46,078 | €100,491 | +€54,413 | +118% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.