CAFE DAILLY: 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 DAILLY
Largest movements
- Receivables within one year -€6,481
down €6,481 (-14.1%), from €45,862 to €39,382
of which Trade receivables: -€3,395
- Deferred charges and accrued income +€6,401
up €6,401 (+30.4%), from €21,047 to €27,447
- Profit (loss) carried forward +€32,046
up €32,046 (+25.2%), from €127,041 to €159,087
- Debts after one year -€18,000
down €18,000 (-25.0%), from €72,000 to €54,000
- Tax, wage and social debts -€9,848
down €9,848 (-56.6%), from €17,401 to €7,554
of which Taxes: -€8,030
- Trade debts -€5,588
down €5,588 (-80.0%), from €6,985 to €1,397
- Gross operating margin +€23,322
up €23,322 (+74.3%), from €31,376 to €54,698
- Taxes +€6,268
up €6,268 (+90.2%), from €6,952 to €13,221
- Staff costs -€2,675
down €2,675 (-33.0%), from €8,102 to €5,426
- Other operating charges -€1,043
down €1,043 (-17.7%), from €5,903 to €4,860
- Financial charges +€704
up €704 (+56.4%), from €1,249 to €1,953
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 | €232,335 | €231,953 | -€382 | -0.2% |
| Fixed assets | 21/28 | €2,650 | €4,245 | +€1,595 | +60.2% |
| Financial fixed assets | 28 | €2,650 | €4,245 | +€1,595 | +60.2% |
| Current assets | 29/58 | €229,685 | €227,708 | -€1,977 | -0.9% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,999 | €4,479 | -€520 | -10.4% |
| Stocks | 30/36 | €4,999 | €4,479 | -€520 | -10.4% |
| Amounts receivable within one year | 40/41 | €45,862 | €39,382 | -€6,481 | -14.1% |
| Trade receivables | 40 | €3,958 | €564 | -€3,395 | -85.8% |
| Other amounts receivable | 41 | €41,904 | €38,818 | -€3,086 | -7.4% |
| Cash at bank and in hand | 54/58 | €7,776 | €6,399 | -€1,377 | -17.7% |
| Deferred charges and accrued income | 490/1 | €21,047 | €27,447 | +€6,401 | +30.4% |
| Total equity and liabilities | 10/49 | €232,335 | €231,953 | -€382 | -0.2% |
| Equity | 10/15 | €134,651 | €166,697 | +€32,046 | +23.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,410 | €1,410 | = | 0.0% |
| Distributable reserves | 133 | €1,410 | €1,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,041 | €159,087 | +€32,046 | +25.2% |
| Amounts payable | 17/49 | €97,684 | €65,256 | -€32,428 | -33.2% |
| Amounts payable after more than one year | 17 | €72,000 | €54,000 | -€18,000 | -25.0% |
| Other amounts payable | 178/9 | €72,000 | €54,000 | -€18,000 | -25.0% |
| Amounts payable within one year | 42/48 | €25,684 | €11,256 | -€14,428 | -56.2% |
| Trade debts | 44 | €6,985 | €1,397 | -€5,588 | -80.0% |
| Suppliers | 440/4 | €6,985 | €1,397 | -€5,588 | -80.0% |
| Taxes, remuneration and social security | 45 | €17,401 | €7,554 | -€9,848 | -56.6% |
| Taxes | 450/3 | €15,250 | €7,221 | -€8,030 | -52.7% |
| Remuneration and social security | 454/9 | €2,151 | €333 | -€1,818 | -84.5% |
| Other amounts payable | 47/48 | €1,298 | €2,306 | +€1,008 | +77.7% |
| Remuneration, social security and pensions | 62 | €8,102 | €5,426 | -€2,675 | -33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €545 | - | -€545 | |
| Other operating charges | 640/8 | €5,903 | €4,860 | -€1,043 | -17.7% |
| Non-recurring operating charges | 66A | - | €5,820 | +€5,820 | |
| Gross operating margin | 9900 | €31,376 | €54,698 | +€23,322 | +74.3% |
| Operating profit (loss) | 9901 | €16,826 | €38,591 | +€21,765 | +129% |
| Financial income | 75/76B | €8,820 | €8,905 | +€85 | +1.0% |
| Recurring financial income | 75 | €8,820 | €8,905 | +€85 | +1.0% |
| Financial charges | 65/66B | €1,249 | €1,953 | +€704 | +56.4% |
| Recurring financial charges | 65 | €1,249 | €1,953 | +€704 | +56.4% |
| Profit (loss) for the period before taxes | 9903 | €24,397 | €45,543 | +€21,146 | +86.7% |
| Income taxes | 67/77 | €6,952 | €13,221 | +€6,268 | +90.2% |
| Profit (loss) for the period | 9904 | €17,445 | €32,322 | +€14,878 | +85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,445 | €32,322 | +€14,878 | +85.3% |
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 16 October 2026 via checked.be.