CAFE DE DANIEL: 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 DANIEL
Largest movements
- Receivables after one year +€68,686
new in 2025: €68,686
- Receivables within one year -€21,042
down €21,042 (-100%), from €21,042 to €0
of which Trade receivables: -€18,715
- Tangible fixed assets +€1,232
new in 2025: €1,232
- Cash +€783
up €783 (+72.7%), from €1,077 to €1,859
mainly Net result for the year (+€41,013) and Receivables within one year (+€21,042)
- Profit (loss) carried forward +€41,013
up €41,013 (+3,305%), from €1,241 to €42,254
- Trade debts +€9,086
up €9,086 (+451%), from €2,013 to €11,099
- Gross operating margin +€37,103
up €37,103 (+210%), from €17,677 to €54,780
- Staff costs -€12,151
down €12,151 (-80.3%), from €15,140 to €2,988
- Taxes +€10,253
new in 2025: €10,253
- Other operating charges -€738
down €738 (-62.8%), from €1,175 to €437
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 | €22,119 | €71,777 | +€49,658 | +225% |
| Fixed assets | 21/28 | - | €1,232 | +€1,232 | |
| Tangible fixed assets | 22/27 | - | €1,232 | +€1,232 | |
| Furniture and vehicles | 24 | - | €1,232 | +€1,232 | |
| Current assets | 29/58 | €22,119 | €70,546 | +€48,426 | +219% |
| Amounts receivable after more than one year | 29 | - | €68,686 | +€68,686 | |
| Other amounts receivable | 291 | - | €68,686 | +€68,686 | |
| Amounts receivable within one year | 40/41 | €21,042 | €0 | -€21,042 | -100% |
| Trade receivables | 40 | €18,715 | €0 | -€18,715 | -100% |
| Other amounts receivable | 41 | €2,328 | €0 | -€2,328 | -100% |
| Cash at bank and in hand | 54/58 | €1,077 | €1,859 | +€783 | +72.7% |
| Total equity and liabilities | 10/49 | €22,119 | €71,777 | +€49,658 | +225% |
| Equity | 10/15 | €6,241 | €47,254 | +€41,013 | +657% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,241 | €42,254 | +€41,013 | +3,305% |
| Amounts payable | 17/49 | €15,878 | €24,523 | +€8,645 | +54.4% |
| Amounts payable within one year | 42/48 | €15,878 | €24,523 | +€8,645 | +54.4% |
| Trade debts | 44 | €2,013 | €11,099 | +€9,086 | +451% |
| Suppliers | 440/4 | €2,013 | €11,099 | +€9,086 | +451% |
| Taxes, remuneration and social security | 45 | €13,865 | €13,425 | -€440 | -3.2% |
| Taxes | 450/3 | €1,894 | €13,425 | +€11,531 | +609% |
| Remuneration and social security | 454/9 | €11,971 | €0 | -€11,971 | -100% |
| Remuneration, social security and pensions | 62 | €15,140 | €2,988 | -€12,151 | -80.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €77 | +€77 | |
| Other operating charges | 640/8 | €1,175 | €437 | -€738 | -62.8% |
| Gross operating margin | 9900 | €17,677 | €54,780 | +€37,103 | +210% |
| Operating profit (loss) | 9901 | €1,363 | €51,278 | +€49,915 | +3,662% |
| Financial charges | 65/66B | €122 | €12 | -€110 | -90.2% |
| Recurring financial charges | 65 | €122 | €12 | -€110 | -90.2% |
| Profit (loss) for the period before taxes | 9903 | €1,241 | €51,266 | +€50,025 | +4,031% |
| Income taxes | 67/77 | - | €10,253 | +€10,253 | |
| Profit (loss) for the period | 9904 | €1,241 | €41,013 | +€39,772 | +3,205% |
| Profit (loss) for the period to be appropriated | 9905 | €1,241 | €41,013 | +€39,772 | +3,205% |
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 15 October 2026 via checked.be.