Café de la Gare: 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 la Gare
Largest movements
- Cash +€33,842
up €33,842 (+32.4%), from €104,460 to €138,302
mainly Depreciation (+€18,161) and Net result for the year (+€15,044)
- Tangible fixed assets -€12,841
down €12,841 (-26.4%), from €48,717 to €35,876
of which Plant, machinery and equipment: -€12,390
- Receivables within one year -€8,916
down €8,916 (-98.0%), from €9,094 to €178
of which Trade receivables: -€9,051
- Intangible fixed assets -€4,000
down €4,000 (-29.3%), from €13,655 to €9,655
- Reserves +€15,000
up €15,000 (+44.2%), from €33,900 to €48,900
- Debts after one year -€8,959
down €8,959 (-20.0%), from €44,755 to €35,796
- Trade debts -€7,569
down €7,569 (-34.2%), from €22,126 to €14,557
- Other debts +€6,101
up €6,101 (+63.2%), from €9,647 to €15,748
- Tax, wage and social debts +€4,755
up €4,755 (+14.7%), from €32,308 to €37,063
of which Taxes: +€2,503
- Staff costs +€23,379
up €23,379 (+47.4%), from €49,343 to €72,723
- Gross operating margin +€16,007
up €16,007 (+15.6%), from €102,498 to €118,505
- Taxes -€2,160
down €2,160 (-25.9%), from €8,354 to €6,194
- Other operating charges -€1,817
down €1,817 (-43.2%), from €4,211 to €2,394
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 | €186,805 | €196,698 | +€9,893 | +5.3% |
| Fixed assets | 21/28 | €62,372 | €45,531 | -€16,841 | -27.0% |
| Intangible fixed assets | 21 | €13,655 | €9,655 | -€4,000 | -29.3% |
| Tangible fixed assets | 22/27 | €48,717 | €35,876 | -€12,841 | -26.4% |
| Plant, machinery and equipment | 23 | €47,985 | €35,595 | -€12,390 | -25.8% |
| Furniture and vehicles | 24 | €732 | €281 | -€451 | -61.6% |
| Current assets | 29/58 | €124,433 | €151,167 | +€26,734 | +21.5% |
| Stocks and contracts in progress | 3 | €9,600 | €9,639 | +€38 | +0.4% |
| Stocks | 30/36 | €9,600 | €9,639 | +€38 | +0.4% |
| Amounts receivable within one year | 40/41 | €9,094 | €178 | -€8,916 | -98.0% |
| Trade receivables | 40 | €9,051 | €0 | -€9,051 | -100% |
| Other amounts receivable | 41 | €43 | €178 | +€135 | +314% |
| Cash at bank and in hand | 54/58 | €104,460 | €138,302 | +€33,842 | +32.4% |
| Deferred charges and accrued income | 490/1 | €1,279 | €3,049 | +€1,770 | +138% |
| Total equity and liabilities | 10/49 | €186,805 | €196,698 | +€9,893 | +5.3% |
| Equity | 10/15 | €64,017 | €79,061 | +€15,044 | +23.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €33,900 | €48,900 | +€15,000 | +44.2% |
| Distributable reserves | 133 | €33,900 | €48,900 | +€15,000 | +44.2% |
| Profit (loss) carried forward | 14 | €117 | €161 | +€44 | +38.0% |
| Amounts payable | 17/49 | €122,788 | €117,637 | -€5,152 | -4.2% |
| Amounts payable after more than one year | 17 | €44,755 | €35,796 | -€8,959 | -20.0% |
| Financial debts | 170/4 | €44,755 | €35,796 | -€8,959 | -20.0% |
| Amounts payable within one year | 42/48 | €72,534 | €76,326 | +€3,793 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €8,453 | €8,959 | +€506 | +6.0% |
| Trade debts | 44 | €22,126 | €14,557 | -€7,569 | -34.2% |
| Suppliers | 440/4 | €22,126 | €14,557 | -€7,569 | -34.2% |
| Taxes, remuneration and social security | 45 | €32,308 | €37,063 | +€4,755 | +14.7% |
| Taxes | 450/3 | €25,140 | €27,644 | +€2,503 | +10.0% |
| Remuneration and social security | 454/9 | €7,167 | €9,419 | +€2,252 | +31.4% |
| Other amounts payable | 47/48 | €9,647 | €15,748 | +€6,101 | +63.2% |
| Accrued charges and deferred income | 492/3 | €5,500 | €5,514 | +€14 | +0.3% |
| Remuneration, social security and pensions | 62 | €49,343 | €72,723 | +€23,379 | +47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,080 | €18,161 | +€1,081 | +6.3% |
| Other operating charges | 640/8 | €4,211 | €2,394 | -€1,817 | -43.2% |
| Gross operating margin | 9900 | €102,498 | €118,505 | +€16,007 | +15.6% |
| Operating profit (loss) | 9901 | €31,863 | €25,227 | -€6,636 | -20.8% |
| Financial income | 75/76B | €920 | €3 | -€917 | -99.7% |
| Recurring financial income | 75 | €920 | €3 | -€917 | -99.7% |
| Financial charges | 65/66B | €3,794 | €3,991 | +€197 | +5.2% |
| Recurring financial charges | 65 | €3,794 | €3,991 | +€197 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €28,989 | €21,239 | -€7,751 | -26.7% |
| Income taxes | 67/77 | €8,354 | €6,194 | -€2,160 | -25.9% |
| Profit (loss) for the period | 9904 | €20,635 | €15,044 | -€5,591 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,635 | €15,044 | -€5,591 | -27.1% |
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 1 November 2026 via checked.be.