CAFE DE FLORE: 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 FLORE
Largest movements
- Cash -€10,223
down €10,223 (-33.1%), from €30,920 to €20,697
mainly Net result for the year (-€15,889) and Investment in fixed assets (net) (-€12,452)
- Tangible fixed assets +€3,102
up €3,102 (+10.3%), from €30,231 to €33,333
of which Plant, machinery and equipment: +€8,103
- Stocks and contracts -€1,101
down €1,101 (-14.4%), from €7,625 to €6,524
- Profit (loss) carried forward -€15,889
down €15,889 (-77.7%), from -€20,454 to -€36,343
- Other debts +€4,942
up €4,942 (+8.3%), from €59,237 to €64,179
- Tax, wage and social debts +€3,012
up €3,012 (+76.5%), from €3,938 to €6,950
of which Taxes: +€1,599
- Gross operating margin -€7,743
down €7,743 (-89.1%), from €8,687 to €944
- Depreciation +€1,922
up €1,922 (+25.9%), from €7,428 to €9,350
- Other operating charges +€1,283
up €1,283 (+28.8%), from €4,454 to €5,737
- Staff costs +€861
up €861 (+103%), from €839 to €1,700
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 | €78,806 | €70,125 | -€8,681 | -11.0% |
| Fixed assets | 21/28 | €38,913 | €42,015 | +€3,102 | +8.0% |
| Tangible fixed assets | 22/27 | €30,231 | €33,333 | +€3,102 | +10.3% |
| Plant, machinery and equipment | 23 | €8,147 | €16,250 | +€8,103 | +99.5% |
| Furniture and vehicles | 24 | €22,084 | €17,083 | -€5,001 | -22.6% |
| Financial fixed assets | 28 | €8,682 | €8,682 | = | 0.0% |
| Current assets | 29/58 | €39,893 | €28,110 | -€11,783 | -29.5% |
| Stocks and contracts in progress | 3 | €7,625 | €6,524 | -€1,101 | -14.4% |
| Stocks | 30/36 | €7,625 | €6,524 | -€1,101 | -14.4% |
| Cash at bank and in hand | 54/58 | €30,920 | €20,697 | -€10,223 | -33.1% |
| Deferred charges and accrued income | 490/1 | €1,348 | €889 | -€459 | -34.1% |
| Total equity and liabilities | 10/49 | €78,806 | €70,125 | -€8,681 | -11.0% |
| Equity | 10/15 | -€1,854 | -€17,743 | -€15,889 | -857% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,454 | -€36,343 | -€15,889 | -77.7% |
| Amounts payable | 17/49 | €80,660 | €87,868 | +€7,208 | +8.9% |
| Amounts payable within one year | 42/48 | €80,660 | €87,868 | +€7,208 | +8.9% |
| Trade debts | 44 | €17,485 | €16,739 | -€746 | -4.3% |
| Suppliers | 440/4 | €17,485 | €16,739 | -€746 | -4.3% |
| Taxes, remuneration and social security | 45 | €3,938 | €6,950 | +€3,012 | +76.5% |
| Taxes | 450/3 | €3,938 | €5,537 | +€1,599 | +40.6% |
| Remuneration and social security | 454/9 | - | €1,413 | +€1,413 | |
| Other amounts payable | 47/48 | €59,237 | €64,179 | +€4,942 | +8.3% |
| Remuneration, social security and pensions | 62 | €839 | €1,700 | +€861 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,428 | €9,350 | +€1,922 | +25.9% |
| Other operating charges | 640/8 | €4,454 | €5,737 | +€1,283 | +28.8% |
| Gross operating margin | 9900 | €8,687 | €944 | -€7,743 | -89.1% |
| Operating profit (loss) | 9901 | -€4,034 | -€15,843 | -€11,809 | -293% |
| Financial charges | 65/66B | €37 | - | -€37 | |
| Recurring financial charges | 65 | €37 | - | -€37 | |
| Profit (loss) for the period before taxes | 9903 | -€4,071 | -€15,843 | -€11,772 | -289% |
| Income taxes | 67/77 | - | €46 | +€46 | |
| Profit (loss) for the period | 9904 | -€4,071 | -€15,889 | -€11,818 | -290% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,071 | -€15,889 | -€11,818 | -290% |
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 19 October 2026 via checked.be.