Café De Ster: 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 Ster
Largest movements
- Receivables after one year -€13,000
down €13,000 (-20.0%), from €65,000 to €52,000
- Receivables within one year -€2,033
down €2,033 (-10.3%), from €19,659 to €17,626
of which Other amounts receivable: -€1,899
- Cash -€1,891
down €1,891 (-81.9%), from €2,308 to €417
mainly Net result for the year (-€10,671) and Advances received (-€2,615)
- Deferred charges and accrued income -€1,084
down €1,084 (-22.4%), from €4,834 to €3,749
- Tangible fixed assets -€1,019
down €1,019 (-62.7%), from €1,624 to €605
of which Furniture and vehicles: -€630
- Profit (loss) carried forward -€10,671
down €10,671, from €9,923 to -€748
- Advances received -€2,615
down €2,615 (-100.0%), from €2,615 to €0
- Other debts -€1,903
down €1,903 (-71.8%), from €2,650 to €747
- Current portion of long-term debt -€1,782
down €1,782 (-100.0%), from €1,782 to €0
- Trade debts -€1,490
down €1,490 (-73.1%), from €2,037 to €547
- Gross operating margin -€32,227
down €32,227, from €23,839 to -€8,389
- Staff costs -€5,825
down €5,825 (-83.6%), from €6,970 to €1,145
- Taxes -€3,310
down €3,310 (-97.9%), from €3,381 to €71
- Depreciation -€647
down €647 (-38.8%), from €1,666 to €1,019
- Financial income -€629
down €629 (-27.5%), from €2,285 to €1,656
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 | €93,425 | €74,397 | -€19,028 | -20.4% |
| Fixed assets | 21/28 | €1,624 | €605 | -€1,019 | -62.7% |
| Tangible fixed assets | 22/27 | €1,624 | €605 | -€1,019 | -62.7% |
| Plant, machinery and equipment | 23 | €995 | €605 | -€390 | -39.2% |
| Furniture and vehicles | 24 | €630 | €0 | -€630 | -100.0% |
| Current assets | 29/58 | €91,801 | €73,792 | -€18,009 | -19.6% |
| Amounts receivable after more than one year | 29 | €65,000 | €52,000 | -€13,000 | -20.0% |
| Other amounts receivable | 291 | €65,000 | €52,000 | -€13,000 | -20.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €19,659 | €17,626 | -€2,033 | -10.3% |
| Trade receivables | 40 | €1,596 | €1,462 | -€134 | -8.4% |
| Other amounts receivable | 41 | €18,063 | €16,164 | -€1,899 | -10.5% |
| Cash at bank and in hand | 54/58 | €2,308 | €417 | -€1,891 | -81.9% |
| Deferred charges and accrued income | 490/1 | €4,834 | €3,749 | -€1,084 | -22.4% |
| Total equity and liabilities | 10/49 | €93,425 | €74,397 | -€19,028 | -20.4% |
| Equity | 10/15 | €82,808 | €72,137 | -€10,671 | -12.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €66,688 | €66,688 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,984 | €11,984 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,984 | €11,984 | = | 0.0% |
| Distributable reserves | 133 | €54,704 | €54,704 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,923 | -€748 | -€10,671 | |
| Amounts payable | 17/49 | €10,617 | €2,260 | -€8,357 | -78.7% |
| Amounts payable within one year | 42/48 | €10,617 | €2,260 | -€8,357 | -78.7% |
| Current portion of amounts payable after more than one year | 42 | €1,782 | €0 | -€1,782 | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,037 | €547 | -€1,490 | -73.1% |
| Suppliers | 440/4 | €2,037 | €547 | -€1,490 | -73.1% |
| Advances received on contracts in progress | 46 | €2,615 | €0 | -€2,615 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,533 | €966 | -€567 | -37.0% |
| Taxes | 450/3 | €635 | €96 | -€540 | -85.0% |
| Remuneration and social security | 454/9 | €898 | €870 | -€27 | -3.1% |
| Other amounts payable | 47/48 | €2,650 | €747 | -€1,903 | -71.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €6,970 | €1,145 | -€5,825 | -83.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,666 | €1,019 | -€647 | -38.8% |
| Other operating charges | 640/8 | €1,073 | €1,225 | +€151 | +14.1% |
| Gross operating margin | 9900 | €23,839 | -€8,389 | -€32,227 | |
| Operating profit (loss) | 9901 | €14,130 | -€11,777 | -€25,907 | |
| Financial income | 75/76B | €2,285 | €1,656 | -€629 | -27.5% |
| Recurring financial income | 75 | €2,285 | €1,656 | -€629 | -27.5% |
| Financial charges | 65/66B | €611 | €478 | -€133 | -21.7% |
| Recurring financial charges | 65 | €611 | €478 | -€133 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €15,804 | -€10,600 | -€26,403 | |
| Income taxes | 67/77 | €3,381 | €71 | -€3,310 | -97.9% |
| Profit (loss) for the period | 9904 | €12,423 | -€10,671 | -€23,093 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,423 | -€10,671 | -€23,093 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.