CAFE DE MADRID: 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 MADRID
Largest movements
- Tangible fixed assets -€52,545
down €52,545 (-8.4%), from €623,438 to €570,893
of which Plant, machinery and equipment: -€34,536
- Receivables within one year +€32,810
up €32,810 (+2,538%), from €1,293 to €34,102
of which Trade receivables: +€24,352
- Debts after one year -€31,916
down €31,916 (-14.8%), from €216,263 to €184,348
of which Financial debts: -€31,166
- Reserves +€26,000
up €26,000 (+5.2%), from €502,590 to €528,590
of which Distributable reserves: +€26,000
- Current portion of long-term debt -€19,592
down €19,592 (-38.6%), from €50,758 to €31,166
- Tax, wage and social debts +€16,060
up €16,060 (+35.6%), from €45,069 to €61,129
of which Remuneration and social security: +€11,798
- Trade debts -€9,660
down €9,660 (-87.9%), from €10,995 to €1,335
- Gross operating margin -€73,282
down €73,282 (-16.0%), from €457,692 to €384,410
- Staff costs -€16,694
down €16,694 (-5.9%), from €280,881 to €264,187
- Taxes -€14,182
down €14,182 (-55.4%), from €25,607 to €11,425
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 | €955,558 | €936,865 | -€18,694 | -2.0% |
| Fixed assets | 21/28 | €794,351 | €740,657 | -€53,694 | -6.8% |
| Intangible fixed assets | 21 | €8,593 | €1,820 | -€6,773 | -78.8% |
| Tangible fixed assets | 22/27 | €623,438 | €570,893 | -€52,545 | -8.4% |
| Land and buildings | 22 | €492,391 | €475,373 | -€17,018 | -3.5% |
| Plant, machinery and equipment | 23 | €123,590 | €89,054 | -€34,536 | -27.9% |
| Furniture and vehicles | 24 | €7,457 | €6,467 | -€991 | -13.3% |
| Financial fixed assets | 28 | €162,320 | €167,943 | +€5,623 | +3.5% |
| Current assets | 29/58 | €161,207 | €196,208 | +€35,001 | +21.7% |
| Stocks and contracts in progress | 3 | €12,500 | €12,500 | = | 0.0% |
| Stocks | 30/36 | €12,500 | €12,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,293 | €34,102 | +€32,810 | +2,538% |
| Trade receivables | 40 | €968 | €25,320 | +€24,352 | +2,516% |
| Other amounts receivable | 41 | €325 | €8,782 | +€8,458 | +2,606% |
| Cash at bank and in hand | 54/58 | €141,752 | €146,413 | +€4,661 | +3.3% |
| Deferred charges and accrued income | 490/1 | €5,662 | €3,192 | -€2,470 | -43.6% |
| Total equity and liabilities | 10/49 | €955,558 | €936,865 | -€18,694 | -2.0% |
| Equity | 10/15 | €593,211 | €619,780 | +€26,569 | +4.5% |
| Contributions | 10/11 | €66,200 | €66,200 | = | 0.0% |
| Reserves | 13 | €502,590 | €528,590 | +€26,000 | +5.2% |
| Non-distributable reserves | 130/1 | €3,090 | €3,090 | = | 0.0% |
| Other | 1319 | €3,090 | €3,090 | = | 0.0% |
| Distributable reserves | 133 | €499,500 | €525,500 | +€26,000 | +5.2% |
| Profit (loss) carried forward | 14 | €24,421 | €24,990 | +€569 | +2.3% |
| Amounts payable | 17/49 | €362,347 | €317,084 | -€45,263 | -12.5% |
| Amounts payable after more than one year | 17 | €216,263 | €184,348 | -€31,916 | -14.8% |
| Financial debts | 170/4 | €215,513 | €184,348 | -€31,166 | -14.5% |
| Other amounts payable | 178/9 | €750 | €0 | -€750 | -100% |
| Amounts payable within one year | 42/48 | €114,773 | €99,581 | -€15,192 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €50,758 | €31,166 | -€19,592 | -38.6% |
| Trade debts | 44 | €10,995 | €1,335 | -€9,660 | -87.9% |
| Suppliers | 440/4 | €10,995 | €1,335 | -€9,660 | -87.9% |
| Taxes, remuneration and social security | 45 | €45,069 | €61,129 | +€16,060 | +35.6% |
| Taxes | 450/3 | €26,269 | €30,531 | +€4,262 | +16.2% |
| Remuneration and social security | 454/9 | €18,799 | €30,598 | +€11,798 | +62.8% |
| Other amounts payable | 47/48 | €7,952 | €5,952 | -€2,000 | -25.1% |
| Accrued charges and deferred income | 492/3 | €31,311 | €33,156 | +€1,845 | +5.9% |
| Non-recurring operating income | 76A | €1,618 | €0 | -€1,618 | -100% |
| Remuneration, social security and pensions | 62 | €280,881 | €264,187 | -€16,694 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,567 | €65,405 | +€1,838 | +2.9% |
| Other operating charges | 640/8 | €15,477 | €12,284 | -€3,193 | -20.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €457,692 | €384,410 | -€73,282 | -16.0% |
| Operating profit (loss) | 9901 | €97,766 | €42,534 | -€55,232 | -56.5% |
| Financial income | 75/76B | €3,945 | €4,078 | +€134 | +3.4% |
| Recurring financial income | 75 | €3,945 | €4,078 | +€134 | +3.4% |
| Financial charges | 65/66B | €11,964 | €8,618 | -€3,346 | -28.0% |
| Recurring financial charges | 65 | €11,964 | €8,618 | -€3,346 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €89,747 | €37,995 | -€51,752 | -57.7% |
| Income taxes | 67/77 | €25,607 | €11,425 | -€14,182 | -55.4% |
| Profit (loss) for the period | 9904 | €64,140 | €26,569 | -€37,570 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €64,140 | €26,569 | -€37,570 | -58.6% |
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 18 October 2026 via checked.be.