CAFE DE VALK: 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 VALK
Largest movements
- Receivables within one year -€4,766
down €4,766 (-24.2%), from €19,716 to €14,950
of which Other amounts receivable: -€4,161
- Tax, wage and social debts -€3,422
down €3,422 (-71.5%), from €4,788 to €1,365
- Profit (loss) carried forward -€2,543
down €2,543 (-167%), from -€1,521 to -€4,064
- Trade debts +€1,594
up €1,594 (+11.9%), from €13,379 to €14,973
- Gross operating margin -€5,269
down €5,269 (-66.3%), from €7,943 to €2,675
- Purchases and services -€4,582
down €4,582 (-5.0%), from €92,384 to €87,802
- Depreciation +€1,429
up €1,429 (+55.9%), from €2,557 to €3,986
- Other operating charges +€313
up €313 (+77.9%), from €402 to €715
- Financial charges +€156
up €156 (+43.3%), from €361 to €518
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 | €38,310 | €33,938 | -€4,371 | -11.4% |
| Fixed assets | 21/28 | €13,392 | €13,551 | +€158 | +1.2% |
| Tangible fixed assets | 22/27 | €12,592 | €12,751 | +€158 | +1.3% |
| Plant, machinery and equipment | 23 | €360 | €141 | -€219 | -60.8% |
| Furniture and vehicles | 24 | €7,444 | €9,061 | +€1,617 | +21.7% |
| Other tangible fixed assets | 26 | €4,789 | €3,549 | -€1,240 | -25.9% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €24,917 | €20,388 | -€4,530 | -18.2% |
| Stocks and contracts in progress | 3 | €4,401 | €4,611 | +€210 | +4.8% |
| Stocks | 30/36 | €4,401 | €4,611 | +€210 | +4.8% |
| Amounts receivable within one year | 40/41 | €19,716 | €14,950 | -€4,766 | -24.2% |
| Trade receivables | 40 | €605 | - | -€605 | |
| Other amounts receivable | 41 | €19,111 | €14,950 | -€4,161 | -21.8% |
| Cash at bank and in hand | 54/58 | €800 | €827 | +€26 | +3.3% |
| Total equity and liabilities | 10/49 | €38,310 | €33,938 | -€4,371 | -11.4% |
| Equity | 10/15 | €20,143 | €17,600 | -€2,543 | -12.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,264 | €9,264 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,404 | €7,404 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,521 | -€4,064 | -€2,543 | -167% |
| Amounts payable | 17/49 | €18,167 | €16,339 | -€1,828 | -10.1% |
| Amounts payable within one year | 42/48 | €18,167 | €16,339 | -€1,828 | -10.1% |
| Trade debts | 44 | €13,379 | €14,973 | +€1,594 | +11.9% |
| Suppliers | 440/4 | €13,379 | €14,973 | +€1,594 | +11.9% |
| Taxes, remuneration and social security | 45 | €4,788 | €1,365 | -€3,422 | -71.5% |
| Taxes | 450/3 | €4,788 | €1,365 | -€3,422 | -71.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €92,384 | €87,802 | -€4,582 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,557 | €3,986 | +€1,429 | +55.9% |
| Other operating charges | 640/8 | €402 | €715 | +€313 | +77.9% |
| Gross operating margin | 9900 | €7,943 | €2,675 | -€5,269 | -66.3% |
| Operating profit (loss) | 9901 | €4,985 | -€2,026 | -€7,011 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +2,333% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2,333% |
| Financial charges | 65/66B | €361 | €518 | +€156 | +43.3% |
| Recurring financial charges | 65 | €361 | €518 | +€156 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | €4,624 | -€2,543 | -€7,166 | |
| Profit (loss) for the period | 9904 | €4,624 | -€2,543 | -€7,166 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,624 | -€2,543 | -€7,166 |
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 23 October 2026 via checked.be.