CAFE DE BRUNO: 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 DE BRUNO
Largest movements
- Cash +€42,596
up €42,596 (+113%), from €37,842 to €80,438
mainly Net result for the year (+€27,536) and Tax, wage and social debts (+€10,204)
- Tangible fixed assets +€996
new in 2025: €996
- Profit (loss) carried forward +€27,536
up €27,536 (+215%), from €12,823 to €40,359
- Tax, wage and social debts +€10,204
up €10,204 (+212%), from €4,809 to €15,013
of which Remuneration and social security: +€11,454
- Other debts +€5,149
up €5,149 (+29.5%), from €17,462 to €22,611
- Gross operating margin +€18,689
up €18,689 (+105%), from €17,796 to €36,486
- Taxes +€2,610
up €2,610 (+61.1%), from €4,274 to €6,884
- Other operating charges +€1,299
up €1,299 (+191%), from €680 to €1,979
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 | €40,093 | €82,983 | +€42,890 | +107% |
| Fixed assets | 21/28 | - | €996 | +€996 | |
| Tangible fixed assets | 22/27 | - | €996 | +€996 | |
| Plant, machinery and equipment | 23 | - | €996 | +€996 | |
| Current assets | 29/58 | €40,093 | €81,987 | +€41,894 | +104% |
| Stocks and contracts in progress | 3 | €1,517 | €1,364 | -€153 | -10.1% |
| Stocks | 30/36 | €1,517 | €1,364 | -€153 | -10.1% |
| Amounts receivable within one year | 40/41 | €734 | €185 | -€549 | -74.8% |
| Trade receivables | 40 | €385 | - | -€385 | |
| Other amounts receivable | 41 | €349 | €185 | -€164 | -47.1% |
| Cash at bank and in hand | 54/58 | €37,842 | €80,438 | +€42,596 | +113% |
| Total equity and liabilities | 10/49 | €40,093 | €82,983 | +€42,890 | +107% |
| Equity | 10/15 | €17,823 | €45,359 | +€27,536 | +155% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,823 | €40,359 | +€27,536 | +215% |
| Amounts payable | 17/49 | €22,271 | €37,624 | +€15,354 | +68.9% |
| Amounts payable within one year | 42/48 | €22,271 | €37,624 | +€15,354 | +68.9% |
| Taxes, remuneration and social security | 45 | €4,809 | €15,013 | +€10,204 | +212% |
| Taxes | 450/3 | €4,809 | €3,559 | -€1,250 | -26.0% |
| Remuneration and social security | 454/9 | - | €11,454 | +€11,454 | |
| Other amounts payable | 47/48 | €17,462 | €22,611 | +€5,149 | +29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €102 | +€102 | |
| Other operating charges | 640/8 | €680 | €1,979 | +€1,299 | +191% |
| Gross operating margin | 9900 | €17,796 | €36,486 | +€18,689 | +105% |
| Operating profit (loss) | 9901 | €17,117 | €34,405 | +€17,288 | +101% |
| Financial income | 75/76B | €0 | €19 | +€19 | +19,010% |
| Recurring financial income | 75 | €0 | €19 | +€19 | +19,010% |
| Financial charges | 65/66B | €20 | €4 | -€16 | -81.4% |
| Recurring financial charges | 65 | €20 | €4 | -€16 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | €17,097 | €34,420 | +€17,323 | +101% |
| Income taxes | 67/77 | €4,274 | €6,884 | +€2,610 | +61.1% |
| Profit (loss) for the period | 9904 | €12,823 | €27,536 | +€14,713 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €12,823 | €27,536 | +€14,713 | +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 18 October 2026 via checked.be.