CAFE DEKE: 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.
CAFE DEKE
Largest movements
- Receivables within one year +€31,092
up €31,092 (+696.7%), from €4,463 to €35,555
of which Other amounts receivable: +€35,415
- Intangible fixed assets -€18,000
down €18,000 (-20.2%), from €89,066 to €71,066
- Cash -€6,675
down €6,675 (-19.8%), from €33,636 to €26,962
mainly Receivables within one year (-€31,092) and Debts after one year (-€22,219)
- Stocks and contracts -€2,449
down €2,449 (-40.0%), from €6,125 to €3,676
- Deferred charges and accrued income +€1,459
up €1,459 (+312.0%), from €468 to €1,926
- Profit (loss) carried forward +€35,906
up €35,906 (+508.9%), from €7,055 to €42,961
- Debts after one year -€22,219
down €22,219 (-49.5%), from €44,852 to €22,633
- Trade debts -€7,210
no longer reported in 2025 (was €7,210)
- Other debts -€2,597
down €2,597 (-35.4%), from €7,343 to €4,746
- Gross operating margin +€69,280
up €69,280 (+141.0%), from €49,126 to €118,406
- Staff costs +€10,786
up €10,786 (+29.6%), from €36,455 to €47,241
- Taxes +€8,413
up €8,413 (+1743.7%), from €482 to €8,895
- Financial charges -€7,423
down €7,423 (-59.3%), from €12,526 to €5,103
- Depreciation -€2,176
down €2,176 (-9.5%), from €22,855 to €20,678
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 | €139,817 | €143,947 | +€4,130 | +3.0% |
| Fixed assets | 21/28 | €95,126 | €75,828 | -€19,298 | -20.3% |
| Intangible fixed assets | 21 | €89,066 | €71,066 | -€18,000 | -20.2% |
| Tangible fixed assets | 22/27 | €6,010 | €4,713 | -€1,298 | -21.6% |
| Plant, machinery and equipment | 23 | €2,620 | €1,214 | -€1,406 | -53.7% |
| Furniture and vehicles | 24 | €2,244 | €2,628 | +€385 | +17.2% |
| Other tangible fixed assets | 26 | €1,147 | €870 | -€277 | -24.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €44,692 | €68,119 | +€23,427 | +52.4% |
| Stocks and contracts in progress | 3 | €6,125 | €3,676 | -€2,449 | -40.0% |
| Stocks | 30/36 | €6,125 | €3,676 | -€2,449 | -40.0% |
| Amounts receivable within one year | 40/41 | €4,463 | €35,555 | +€31,092 | +696.7% |
| Trade receivables | 40 | €4,463 | €141 | -€4,322 | -96.8% |
| Other amounts receivable | 41 | - | €35,415 | +€35,415 | |
| Cash at bank and in hand | 54/58 | €33,636 | €26,962 | -€6,675 | -19.8% |
| Deferred charges and accrued income | 490/1 | €468 | €1,926 | +€1,459 | +312.0% |
| Total equity and liabilities | 10/49 | €139,817 | €143,947 | +€4,130 | +3.0% |
| Equity | 10/15 | €47,055 | €82,961 | +€35,906 | +76.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,055 | €42,961 | +€35,906 | +508.9% |
| Amounts payable | 17/49 | €92,762 | €60,986 | -€31,776 | -34.3% |
| Amounts payable after more than one year | 17 | €44,852 | €22,633 | -€22,219 | -49.5% |
| Financial debts | 170/4 | €44,852 | €22,633 | -€22,219 | -49.5% |
| Amounts payable within one year | 42/48 | €47,911 | €38,354 | -€9,557 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €21,813 | €22,219 | +€406 | +1.9% |
| Trade debts | 44 | €7,210 | - | -€7,210 | |
| Suppliers | 440/4 | €7,210 | - | -€7,210 | |
| Taxes, remuneration and social security | 45 | €11,545 | €11,389 | -€156 | -1.4% |
| Taxes | 450/3 | €6,283 | €5,920 | -€363 | -5.8% |
| Remuneration and social security | 454/9 | €5,262 | €5,468 | +€207 | +3.9% |
| Other amounts payable | 47/48 | €7,343 | €4,746 | -€2,597 | -35.4% |
| Remuneration, social security and pensions | 62 | €36,455 | €47,241 | +€10,786 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,855 | €20,678 | -€2,176 | -9.5% |
| Other operating charges | 640/8 | €957 | €1,908 | +€951 | +99.3% |
| Gross operating margin | 9900 | €49,126 | €118,406 | +€69,280 | +141.0% |
| Operating profit (loss) | 9901 | -€11,141 | €48,578 | +€59,719 | |
| Financial income | 75/76B | €268 | €1,325 | +€1,057 | +394.3% |
| Recurring financial income | 75 | €268 | €1,325 | +€1,057 | +394.3% |
| Financial charges | 65/66B | €12,526 | €5,103 | -€7,423 | -59.3% |
| Recurring financial charges | 65 | €12,526 | €5,103 | -€7,423 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,398 | €44,801 | +€68,199 | |
| Income taxes | 67/77 | €482 | €8,895 | +€8,413 | +1743.7% |
| Profit (loss) for the period | 9904 | -€23,880 | €35,906 | +€59,786 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,880 | €35,906 | +€59,786 |
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 5 October 2026 via checked.be.