CAFE DE EBUROON: 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 EBUROON
Largest movements
- Receivables within one year +€10,640
up €10,640 (+2,060%), from €517 to €11,157
of which Trade receivables: +€10,554
- Tangible fixed assets +€8,073
up €8,073 (+68.5%), from €11,789 to €19,862
of which Furniture and vehicles: +€12,946
- Cash -€2,514
down €2,514 (-6.2%), from €40,596 to €38,082
mainly Investment in fixed assets (net) (-€16,536) and Receivables within one year (-€10,640)
- Trade debts +€9,448
up €9,448 (+370%), from €2,550 to €11,998
- Reserves +€9,317
up €9,317 (+42.2%), from €22,081 to €31,398
of which Distributable reserves: +€9,317
- Other debts -€4,650
down €4,650 (-39.3%), from €11,818 to €7,169
- Tax, wage and social debts +€1,415
up €1,415 (+25.5%), from €5,546 to €6,960
of which Remuneration and social security: +€906
- Staff costs +€5,590
up €5,590 (+36.7%), from €15,226 to €20,816
- Depreciation +€2,404
up €2,404 (+39.7%), from €6,059 to €8,463
- Gross operating margin +€1,670
up €1,670 (+3.5%), from €48,032 to €49,702
- Other operating charges -€1,355
down €1,355 (-20.1%), from €6,745 to €5,390
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 | €60,672 | €76,125 | +€15,453 | +25.5% |
| Fixed assets | 21/28 | €11,789 | €19,862 | +€8,073 | +68.5% |
| Tangible fixed assets | 22/27 | €11,789 | €19,862 | +€8,073 | +68.5% |
| Land and buildings | 22 | €9,819 | €4,794 | -€5,025 | -51.2% |
| Plant, machinery and equipment | 23 | €1,970 | €2,123 | +€152 | +7.7% |
| Furniture and vehicles | 24 | - | €12,946 | +€12,946 | |
| Current assets | 29/58 | €48,883 | €56,263 | +€7,380 | +15.1% |
| Stocks and contracts in progress | 3 | €5,780 | €5,510 | -€270 | -4.7% |
| Stocks | 30/36 | €5,780 | €5,510 | -€270 | -4.7% |
| Amounts receivable within one year | 40/41 | €517 | €11,157 | +€10,640 | +2,060% |
| Trade receivables | 40 | - | €10,554 | +€10,554 | |
| Other amounts receivable | 41 | €517 | €603 | +€87 | +16.8% |
| Cash at bank and in hand | 54/58 | €40,596 | €38,082 | -€2,514 | -6.2% |
| Deferred charges and accrued income | 490/1 | €1,990 | €1,513 | -€476 | -23.9% |
| Total equity and liabilities | 10/49 | €60,672 | €76,125 | +€15,453 | +25.5% |
| Equity | 10/15 | €40,681 | €49,998 | +€9,317 | +22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,081 | €31,398 | +€9,317 | +42.2% |
| Tax-exempt reserves | 132 | €10,551 | €10,551 | = | 0.0% |
| Distributable reserves | 133 | €11,530 | €20,847 | +€9,317 | +80.8% |
| Amounts payable | 17/49 | €19,991 | €26,127 | +€6,136 | +30.7% |
| Amounts payable within one year | 42/48 | €19,914 | €26,127 | +€6,213 | +31.2% |
| Trade debts | 44 | €2,550 | €11,998 | +€9,448 | +370% |
| Suppliers | 440/4 | €2,550 | €11,998 | +€9,448 | +370% |
| Taxes, remuneration and social security | 45 | €5,546 | €6,960 | +€1,415 | +25.5% |
| Taxes | 450/3 | €4,001 | €4,510 | +€509 | +12.7% |
| Remuneration and social security | 454/9 | €1,545 | €2,451 | +€906 | +58.7% |
| Other amounts payable | 47/48 | €11,818 | €7,169 | -€4,650 | -39.3% |
| Accrued charges and deferred income | 492/3 | €77 | - | -€77 | |
| Remuneration, social security and pensions | 62 | €15,226 | €20,816 | +€5,590 | +36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,059 | €8,463 | +€2,404 | +39.7% |
| Other operating charges | 640/8 | €6,745 | €5,390 | -€1,355 | -20.1% |
| Gross operating margin | 9900 | €48,032 | €49,702 | +€1,670 | +3.5% |
| Operating profit (loss) | 9901 | €20,002 | €15,033 | -€4,969 | -24.8% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €161 | €36 | -€125 | -77.6% |
| Recurring financial charges | 65 | €161 | €36 | -€125 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | €19,841 | €15,007 | -€4,834 | -24.4% |
| Income taxes | 67/77 | €5,252 | €5,690 | +€439 | +8.4% |
| Profit (loss) for the period | 9904 | €14,590 | €9,317 | -€5,273 | -36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,590 | €9,317 | -€5,273 | -36.1% |
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 31 October 2026 via checked.be.