Café De Fles: 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 Fles
Largest movements
- Deferred charges and accrued income -€21,380
down €21,380 (-95.2%), from €22,452 to €1,072
- Cash -€14,119
down €14,119 (-97.4%), from €14,501 to €381
mainly Net result for the year (-€28,225) and Trade debts (-€8,638)
- Stocks and contracts -€7,530
down €7,530 (-100.0%), from €7,530 to €0
- Receivables within one year +€1,962
up €1,962 (+83.5%), from €2,349 to €4,312
- Tangible fixed assets -€691
down €691 (-20.2%), from €3,413 to €2,722
of which Plant, machinery and equipment: -€682
- Profit (loss) carried forward -€28,225
down €28,225, from €10,519 to -€17,706
- Trade debts -€8,638
down €8,638 (-89.6%), from €9,641 to €1,003
- Tax, wage and social debts -€5,503
down €5,503 (-93.9%), from €5,858 to €354
of which Remuneration and social security: -€4,356
- Other debts +€1,047
up €1,047 (+24.5%), from €4,275 to €5,322
- Gross operating margin -€41,306
down €41,306, from €16,261 to -€25,046
- Depreciation -€3,129
down €3,129 (-75.2%), from €4,160 to €1,031
- Staff costs -€1,307
down €1,307 (-100.0%), from €1,307 to €0
- Financial charges +€1,122
up €1,122 (+665.6%), from €169 to €1,291
- Financial income -€444
down €444 (-97.6%), from €455 to €11
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.
Cash bridge derived
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 | €53,060 | €11,301 | -€41,759 | -78.7% |
| Fixed assets | 21/28 | €6,228 | €5,537 | -€691 | -11.1% |
| Tangible fixed assets | 22/27 | €3,413 | €2,722 | -€691 | -20.2% |
| Plant, machinery and equipment | 23 | €3,404 | €2,722 | -€682 | -20.0% |
| Furniture and vehicles | 24 | €9 | €0 | -€9 | -100.0% |
| Financial fixed assets | 28 | €2,815 | €2,815 | = | 0.0% |
| Current assets | 29/58 | €46,832 | €5,765 | -€41,067 | -87.7% |
| Stocks and contracts in progress | 3 | €7,530 | €0 | -€7,530 | -100.0% |
| Stocks | 30/36 | €7,530 | €0 | -€7,530 | -100.0% |
| Amounts receivable within one year | 40/41 | €2,349 | €4,312 | +€1,962 | +83.5% |
| Trade receivables | 40 | €2,349 | €4,312 | +€1,962 | +83.5% |
| Cash at bank and in hand | 54/58 | €14,501 | €381 | -€14,119 | -97.4% |
| Deferred charges and accrued income | 490/1 | €22,452 | €1,072 | -€21,380 | -95.2% |
| Total equity and liabilities | 10/49 | €53,060 | €11,301 | -€41,759 | -78.7% |
| Equity | 10/15 | €32,519 | €4,294 | -€28,225 | -86.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,519 | -€17,706 | -€28,225 | |
| Amounts payable | 17/49 | €20,541 | €7,007 | -€13,534 | -65.9% |
| Amounts payable within one year | 42/48 | €19,773 | €6,679 | -€13,094 | -66.2% |
| Trade debts | 44 | €9,641 | €1,003 | -€8,638 | -89.6% |
| Suppliers | 440/4 | €9,641 | €1,003 | -€8,638 | -89.6% |
| Taxes, remuneration and social security | 45 | €5,858 | €354 | -€5,503 | -93.9% |
| Taxes | 450/3 | €1,502 | €354 | -€1,148 | -76.4% |
| Remuneration and social security | 454/9 | €4,356 | €0 | -€4,356 | -100.0% |
| Other amounts payable | 47/48 | €4,275 | €5,322 | +€1,047 | +24.5% |
| Accrued charges and deferred income | 492/3 | €768 | €328 | -€439 | -57.2% |
| Remuneration, social security and pensions | 62 | €1,307 | €0 | -€1,307 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,160 | €1,031 | -€3,129 | -75.2% |
| Other operating charges | 640/8 | €1,129 | €868 | -€260 | -23.1% |
| Gross operating margin | 9900 | €16,261 | -€25,046 | -€41,306 | |
| Operating profit (loss) | 9901 | €9,664 | -€26,945 | -€36,609 | |
| Financial income | 75/76B | €455 | €11 | -€444 | -97.6% |
| Recurring financial income | 75 | €455 | €11 | -€444 | -97.6% |
| Financial charges | 65/66B | €169 | €1,291 | +€1,122 | +665.6% |
| Recurring financial charges | 65 | €169 | €1,291 | +€1,122 | +665.6% |
| Profit (loss) for the period before taxes | 9903 | €9,950 | -€28,225 | -€38,175 | |
| Profit (loss) for the period | 9904 | €9,950 | -€28,225 | -€38,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,950 | -€28,225 | -€38,175 |
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 10 October 2026 via checked.be.