café de fiennes: 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 fiennes
Largest movements
- Tangible fixed assets -€42,123
down €42,123 (-4.4%), from €949,478 to €907,354
of which Land and buildings: -€35,055
- Cash +€33,272
up €33,272 (+67.8%), from €49,095 to €82,367
mainly Net result for the year (+€45,714) and Depreciation (+€42,123)
- Debts after one year -€55,268
down €55,268 (-13.9%), from €397,023 to €341,754
- Profit (loss) carried forward +€45,714
up €45,714 (+20.0%), from -€228,934 to -€183,221
- Other operating charges +€8,773
up €8,773 (+416%), from €2,107 to €10,880
- Gross operating margin +€1,780
up €1,780 (+1.7%), from €104,545 to €106,326
- Financial charges -€1,217
down €1,217 (-13.8%), from €8,827 to €7,609
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 | €999,073 | €990,221 | -€8,851 | -0.9% |
| Fixed assets | 21/28 | €949,978 | €907,854 | -€42,123 | -4.4% |
| Tangible fixed assets | 22/27 | €949,478 | €907,354 | -€42,123 | -4.4% |
| Land and buildings | 22 | €905,238 | €870,183 | -€35,055 | -3.9% |
| Plant, machinery and equipment | 23 | €44,240 | €37,171 | -€7,069 | -16.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €49,095 | €82,367 | +€33,272 | +67.8% |
| Cash at bank and in hand | 54/58 | €49,095 | €82,367 | +€33,272 | +67.8% |
| Total equity and liabilities | 10/49 | €999,073 | €990,221 | -€8,851 | -0.9% |
| Equity | 10/15 | €546,866 | €592,579 | +€45,714 | +8.4% |
| Contributions | 10/11 | €775,800 | €775,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€228,934 | -€183,221 | +€45,714 | +20.0% |
| Amounts payable | 17/49 | €452,207 | €397,642 | -€54,565 | -12.1% |
| Amounts payable after more than one year | 17 | €397,023 | €341,754 | -€55,268 | -13.9% |
| Financial debts | 170/4 | €397,023 | €341,754 | -€55,268 | -13.9% |
| Amounts payable within one year | 42/48 | €54,299 | €55,268 | +€969 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €54,299 | €55,268 | +€969 | +1.8% |
| Accrued charges and deferred income | 492/3 | €885 | €620 | -€266 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,123 | €42,123 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,107 | €10,880 | +€8,773 | +416% |
| Gross operating margin | 9900 | €104,545 | €106,326 | +€1,780 | +1.7% |
| Operating profit (loss) | 9901 | €60,315 | €53,323 | -€6,992 | -11.6% |
| Financial charges | 65/66B | €8,827 | €7,609 | -€1,217 | -13.8% |
| Recurring financial charges | 65 | €8,827 | €7,609 | -€1,217 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €51,489 | €45,714 | -€5,775 | -11.2% |
| Profit (loss) for the period | 9904 | €51,489 | €45,714 | -€5,775 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,489 | €45,714 | -€5,775 | -11.2% |
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.