CAFE DE LA PLACE: 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 LA PLACE
Largest movements
- Cash +€14,454
up €14,454 (+55.2%), from €26,206 to €40,660
mainly Net result for the year (+€36,652) and Other debts (+€25,041)
- Receivables within one year -€3,300
down €3,300 (-30.5%), from €10,807 to €7,507
of which Trade receivables: -€3,212
- Other debts +€25,041
up €25,041 (+313%), from €8,011 to €33,051
- Trade debts -€13,784
down €13,784 (-42.1%), from €32,778 to €18,994
- Tax, wage and social debts +€12,165
up €12,165 (+30.3%), from €40,125 to €52,290
of which Remuneration and social security: +€11,378
- Accrued charges and deferred income -€10,822
down €10,822 (-41.5%), from €26,097 to €15,275
- Debts after one year -€9,600
down €9,600 (-27.7%), from €34,664 to €25,064
- Staff costs +€23,453
up €23,453 (+22.9%), from €102,609 to €126,063
- Taxes -€16,095
down €16,095 (-82.4%), from €19,540 to €3,445
- Gross operating margin +€12,231
up €12,231 (+7.3%), from €166,669 to €178,899
- Depreciation +€2,703
up €2,703 (+136%), from €1,993 to €4,696
- Other operating charges -€1,840
down €1,840 (-31.7%), from €5,810 to €3,971
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 | €188,136 | €198,210 | +€10,074 | +5.4% |
| Fixed assets | 21/28 | €132,499 | €132,830 | +€331 | +0.2% |
| Tangible fixed assets | 22/27 | €131,543 | €132,330 | +€787 | +0.6% |
| Plant, machinery and equipment | 23 | €109,925 | €110,894 | +€969 | +0.9% |
| Furniture and vehicles | 24 | €16,701 | €17,992 | +€1,291 | +7.7% |
| Other tangible fixed assets | 26 | €4,917 | €3,444 | -€1,474 | -30.0% |
| Financial fixed assets | 28 | €956 | €500 | -€456 | -47.7% |
| Current assets | 29/58 | €55,637 | €65,381 | +€9,744 | +17.5% |
| Stocks and contracts in progress | 3 | €11,684 | €10,391 | -€1,293 | -11.1% |
| Stocks | 30/36 | €11,684 | €10,391 | -€1,293 | -11.1% |
| Amounts receivable within one year | 40/41 | €10,807 | €7,507 | -€3,300 | -30.5% |
| Trade receivables | 40 | €10,719 | €7,507 | -€3,212 | -30.0% |
| Other amounts receivable | 41 | €88 | - | -€88 | |
| Cash at bank and in hand | 54/58 | €26,206 | €40,660 | +€14,454 | +55.2% |
| Deferred charges and accrued income | 490/1 | €6,939 | €6,823 | -€116 | -1.7% |
| Total equity and liabilities | 10/49 | €188,136 | €198,210 | +€10,074 | +5.4% |
| Equity | 10/15 | €37,285 | €43,937 | +€6,652 | +17.8% |
| Contributions | 10/11 | €13,863 | €13,863 | = | 0.0% |
| Reserves | 13 | €23,422 | €23,422 | = | 0.0% |
| Distributable reserves | 133 | €23,422 | €23,422 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €6,652 | +€6,652 | |
| Amounts payable | 17/49 | €150,851 | €154,273 | +€3,423 | +2.3% |
| Amounts payable after more than one year | 17 | €34,664 | €25,064 | -€9,600 | -27.7% |
| Financial debts | 170/4 | €34,664 | €25,064 | -€9,600 | -27.7% |
| Amounts payable within one year | 42/48 | €90,090 | €113,935 | +€23,844 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €9,177 | €9,600 | +€423 | +4.6% |
| Trade debts | 44 | €32,778 | €18,994 | -€13,784 | -42.1% |
| Suppliers | 440/4 | €32,778 | €18,994 | -€13,784 | -42.1% |
| Taxes, remuneration and social security | 45 | €40,125 | €52,290 | +€12,165 | +30.3% |
| Taxes | 450/3 | €25,977 | €26,763 | +€787 | +3.0% |
| Remuneration and social security | 454/9 | €14,148 | €25,526 | +€11,378 | +80.4% |
| Other amounts payable | 47/48 | €8,011 | €33,051 | +€25,041 | +313% |
| Accrued charges and deferred income | 492/3 | €26,097 | €15,275 | -€10,822 | -41.5% |
| Remuneration, social security and pensions | 62 | €102,609 | €126,063 | +€23,453 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,993 | €4,696 | +€2,703 | +136% |
| Other operating charges | 640/8 | €5,810 | €3,971 | -€1,840 | -31.7% |
| Gross operating margin | 9900 | €166,669 | €178,899 | +€12,231 | +7.3% |
| Operating profit (loss) | 9901 | €56,256 | €44,170 | -€12,086 | -21.5% |
| Financial income | 75/76B | €592 | €223 | -€369 | -62.4% |
| Recurring financial income | 75 | €592 | €223 | -€369 | -62.4% |
| Financial charges | 65/66B | €4,314 | €4,295 | -€19 | -0.4% |
| Recurring financial charges | 65 | €4,314 | €4,295 | -€19 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €52,533 | €40,097 | -€12,436 | -23.7% |
| Income taxes | 67/77 | €19,540 | €3,445 | -€16,095 | -82.4% |
| Profit (loss) for the period | 9904 | €32,993 | €36,652 | +€3,659 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,993 | €36,652 | +€3,659 | +11.1% |
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 21 October 2026 via checked.be.