Café De Max: what changed
Two fiscal 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 Max
Largest movements
- Cash +€12,051
up €12,051 (+36.3%), from €33,183 to €45,234
mainly Depreciation (+€13,910) and Net result for the year (+€11,064)
- Intangible fixed assets -€10,000
down €10,000 (-16.9%), from €59,178 to €49,178
- Receivables within one year +€4,048
up €4,048 (+214.8%), from €1,885 to €5,933
of which Trade receivables: +€4,191
- Tangible fixed assets +€1,662
up €1,662 (+20.9%), from €7,937 to €9,599
of which Furniture and vehicles: +€3,198
- Debts after one year -€13,466
down €13,466 (-42.2%), from €31,871 to €18,406
- Profit (loss) carried forward +€11,064
up €11,064, from -€5,754 to €5,310
- Trade debts +€4,057
up €4,057 (+21.1%), from €19,238 to €23,295
- Advances received +€3,179
up €3,179 (+122.6%), from €2,593 to €5,771
- Tax, wage and social debts +€2,533
up €2,533 (+13.6%), from €18,650 to €21,183
of which Taxes: +€1,550
- Gross operating margin +€15,481
up €15,481 (+35.2%), from €44,038 to €59,519
- Staff costs +€5,714
up €5,714 (+23.8%), from €23,980 to €29,693
- Taxes +€1,481
new in 2025: €1,481
- Depreciation -€1,372
down €1,372 (-9.0%), from €15,282 to €13,910
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 | €122,434 | €129,134 | +€6,700 | +5.5% |
| Fixed assets | 21/28 | €76,115 | €67,778 | -€8,338 | -11.0% |
| Intangible fixed assets | 21 | €59,178 | €49,178 | -€10,000 | -16.9% |
| Tangible fixed assets | 22/27 | €7,937 | €9,599 | +€1,662 | +20.9% |
| Plant, machinery and equipment | 23 | €5,771 | €4,236 | -€1,536 | -26.6% |
| Furniture and vehicles | 24 | €2,166 | €5,364 | +€3,198 | +147.7% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €46,319 | €61,356 | +€15,037 | +32.5% |
| Stocks and contracts in progress | 3 | €10,995 | €9,928 | -€1,068 | -9.7% |
| Stocks | 30/36 | €10,995 | €9,928 | -€1,068 | -9.7% |
| Amounts receivable within one year | 40/41 | €1,885 | €5,933 | +€4,048 | +214.8% |
| Trade receivables | 40 | €1,095 | €5,286 | +€4,191 | +382.7% |
| Other amounts receivable | 41 | €790 | €647 | -€142 | -18.0% |
| Cash at bank and in hand | 54/58 | €33,183 | €45,234 | +€12,051 | +36.3% |
| Deferred charges and accrued income | 490/1 | €256 | €262 | +€5 | +2.1% |
| Total equity and liabilities | 10/49 | €122,434 | €129,134 | +€6,700 | +5.5% |
| Equity | 10/15 | €20,060 | €31,124 | +€11,064 | +55.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €24,814 | €24,814 | = | 0.0% |
| Distributable reserves | 133 | €24,814 | €24,814 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,754 | €5,310 | +€11,064 | |
| Amounts payable | 17/49 | €102,374 | €98,009 | -€4,365 | -4.3% |
| Amounts payable after more than one year | 17 | €31,871 | €18,406 | -€13,466 | -42.2% |
| Financial debts | 170/4 | €31,871 | €18,406 | -€13,466 | -42.2% |
| Amounts payable within one year | 42/48 | €68,321 | €77,411 | +€9,089 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €13,927 | €13,466 | -€461 | -3.3% |
| Trade debts | 44 | €19,238 | €23,295 | +€4,057 | +21.1% |
| Suppliers | 440/4 | €19,238 | €23,295 | +€4,057 | +21.1% |
| Advances received on contracts in progress | 46 | €2,593 | €5,771 | +€3,179 | +122.6% |
| Taxes, remuneration and social security | 45 | €18,650 | €21,183 | +€2,533 | +13.6% |
| Taxes | 450/3 | €11,948 | €13,498 | +€1,550 | +13.0% |
| Remuneration and social security | 454/9 | €6,702 | €7,685 | +€983 | +14.7% |
| Other amounts payable | 47/48 | €13,914 | €13,696 | -€218 | -1.6% |
| Accrued charges and deferred income | 492/3 | €2,181 | €2,193 | +€12 | +0.5% |
| Remuneration, social security and pensions | 62 | €23,980 | €29,693 | +€5,714 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,282 | €13,910 | -€1,372 | -9.0% |
| Other operating charges | 640/8 | €2,076 | €1,889 | -€187 | -9.0% |
| Gross operating margin | 9900 | €44,038 | €59,519 | +€15,481 | +35.2% |
| Operating profit (loss) | 9901 | €2,700 | €14,027 | +€11,326 | +419.4% |
| Financial income | 75/76B | €148 | €60 | -€88 | -59.5% |
| Recurring financial income | 75 | €148 | €60 | -€88 | -59.5% |
| Financial charges | 65/66B | €1,688 | €1,541 | -€147 | -8.7% |
| Recurring financial charges | 65 | €1,688 | €1,541 | -€147 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €1,161 | €12,546 | +€11,385 | +981.0% |
| Income taxes | 67/77 | - | €1,481 | +€1,481 | |
| Profit (loss) for the period | 9904 | €1,161 | €11,064 | +€9,904 | +853.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,161 | €11,064 | +€9,904 | +853.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.