Café de Baian: 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 de Baian
Largest movements
- Cash -€66,322
down €66,322 (-72.9%), from €91,001 to €24,679
mainly Net result for the year (-€169,162) and Trade debts (-€121,932)
- Tangible fixed assets -€56,955
down €56,955 (-17.6%), from €323,520 to €266,565
of which Furniture and vehicles: -€53,729
- Receivables within one year -€28,339
down €28,339 (-70.3%), from €40,289 to €11,950
of which Other amounts receivable: -€36,381
- Stocks and contracts -€18,016
down €18,016 (-15.6%), from €115,145 to €97,129
- Profit (loss) carried forward -€169,162
down €169,162 (-130%), from -€130,450 to -€299,612
- Other debts +€167,199
up €167,199 (+92.5%), from €180,771 to €347,970
- Trade debts -€121,932
down €121,932 (-64.3%), from €189,584 to €67,652
- Current portion of long-term debt -€35,766
down €35,766 (-62.0%), from €57,695 to €21,929
- Debts after one year -€21,929
down €21,929 (-11.8%), from €185,695 to €163,766
- Depreciation +€55,252
up €55,252 (+308%), from €17,952 to €73,205
- Gross operating margin -€35,442
down €35,442 (-69.9%), from -€50,671 to -€86,113
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 | €593,294 | €420,466 | -€172,829 | -29.1% |
| Formation expenses | 20 | €1,498 | €1,048 | -€450 | -30.0% |
| Fixed assets | 21/28 | €344,025 | €284,407 | -€59,618 | -17.3% |
| Intangible fixed assets | 21 | €20,505 | €17,842 | -€2,663 | -13.0% |
| Tangible fixed assets | 22/27 | €323,520 | €266,565 | -€56,955 | -17.6% |
| Plant, machinery and equipment | 23 | €16,700 | €17,554 | +€855 | +5.1% |
| Furniture and vehicles | 24 | €185,200 | €131,470 | -€53,729 | -29.0% |
| Other tangible fixed assets | 26 | €121,620 | €117,540 | -€4,080 | -3.4% |
| Current assets | 29/58 | €247,771 | €135,010 | -€112,761 | -45.5% |
| Stocks and contracts in progress | 3 | €115,145 | €97,129 | -€18,016 | -15.6% |
| Stocks | 30/36 | €115,145 | €97,129 | -€18,016 | -15.6% |
| Amounts receivable within one year | 40/41 | €40,289 | €11,950 | -€28,339 | -70.3% |
| Trade receivables | 40 | €3,909 | €11,950 | +€8,041 | +206% |
| Other amounts receivable | 41 | €36,381 | - | -€36,381 | |
| Cash at bank and in hand | 54/58 | €91,001 | €24,679 | -€66,322 | -72.9% |
| Deferred charges and accrued income | 490/1 | €1,336 | €1,253 | -€84 | -6.2% |
| Total equity and liabilities | 10/49 | €593,294 | €420,466 | -€172,829 | -29.1% |
| Equity | 10/15 | -€55,450 | -€224,612 | -€169,162 | -305% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€130,450 | -€299,612 | -€169,162 | -130% |
| Amounts payable | 17/49 | €648,744 | €645,077 | -€3,667 | -0.6% |
| Amounts payable after more than one year | 17 | €185,695 | €163,766 | -€21,929 | -11.8% |
| Financial debts | 170/4 | €185,695 | €163,766 | -€21,929 | -11.8% |
| Amounts payable within one year | 42/48 | €463,049 | €481,311 | +€18,262 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €57,695 | €21,929 | -€35,766 | -62.0% |
| Financial debts | 43 | €35,000 | €35,000 | = | 0.0% |
| Credit institutions | 430/8 | €35,000 | €35,000 | = | 0.0% |
| Trade debts | 44 | €189,584 | €67,652 | -€121,932 | -64.3% |
| Suppliers | 440/4 | €189,584 | €67,652 | -€121,932 | -64.3% |
| Taxes, remuneration and social security | 45 | - | €8,761 | +€8,761 | |
| Taxes | 450/3 | - | €6,351 | +€6,351 | |
| Remuneration and social security | 454/9 | - | €2,410 | +€2,410 | |
| Other amounts payable | 47/48 | €180,771 | €347,970 | +€167,199 | +92.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,952 | €73,205 | +€55,252 | +308% |
| Other operating charges | 640/8 | €868 | €1,284 | +€416 | +48.0% |
| Gross operating margin | 9900 | -€50,671 | -€86,113 | -€35,442 | -69.9% |
| Operating profit (loss) | 9901 | -€69,491 | -€160,602 | -€91,110 | -131% |
| Financial income | 75/76B | €218 | - | -€218 | |
| Recurring financial income | 75 | €218 | - | -€218 | |
| Financial charges | 65/66B | €9,362 | €8,560 | -€802 | -8.6% |
| Recurring financial charges | 65 | €9,362 | €8,560 | -€802 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | -€78,636 | -€169,162 | -€90,526 | -115% |
| Profit (loss) for the period | 9904 | -€78,636 | -€169,162 | -€90,526 | -115% |
| Profit (loss) for the period to be appropriated | 9905 | -€78,636 | -€169,162 | -€90,526 | -115% |
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 29 October 2026 via checked.be.