Café Den Druppel: 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.
Café Den Druppel
Largest movements
- Cash -€18,124
down €18,124 (-29.8%), from €60,874 to €42,750
mainly Trade debts (-€28,402) and Contributions, distributions and other (-€10,000)
- Tangible fixed assets -€4,670
down €4,670 (-9.0%), from €51,853 to €47,184
of which Land and buildings: -€6,410
- Receivables within one year +€4,422
up €4,422 (+1,232%), from €359 to €4,781
of which Trade receivables: +€4,334
- Deferred charges and accrued income +€4,207
up €4,207 (+151%), from €2,792 to €6,999
- Trade debts -€28,402
down €28,402 (-89.8%), from €31,617 to €3,215
- Other debts +€9,741
up €9,741 (+24.5%), from €39,779 to €49,520
- Tax, wage and social debts +€9,601
up €9,601 (+287%), from €3,347 to €12,949
of which Remuneration and social security: +€6,575
- Accrued charges and deferred income -€4,298
down €4,298 (-72.7%), from €5,909 to €1,611
- Gross operating margin -€21,193
down €21,193 (-12.1%), from €174,431 to €153,238
- Staff costs -€12,881
down €12,881 (-9.4%), from €137,310 to €124,429
- Taxes -€1,802
down €1,802 (-94.9%), from €1,898 to €96
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 | €121,787 | €107,930 | -€13,857 | -11.4% |
| Fixed assets | 21/28 | €51,853 | €47,184 | -€4,670 | -9.0% |
| Tangible fixed assets | 22/27 | €51,853 | €47,184 | -€4,670 | -9.0% |
| Land and buildings | 22 | €37,309 | €30,899 | -€6,410 | -17.2% |
| Plant, machinery and equipment | 23 | €3,245 | €9,799 | +€6,554 | +202% |
| Furniture and vehicles | 24 | €11,300 | €6,486 | -€4,814 | -42.6% |
| Current assets | 29/58 | €69,934 | €60,747 | -€9,187 | -13.1% |
| Stocks and contracts in progress | 3 | €5,909 | €6,217 | +€308 | +5.2% |
| Stocks | 30/36 | €5,909 | €6,217 | +€308 | +5.2% |
| Amounts receivable within one year | 40/41 | €359 | €4,781 | +€4,422 | +1,232% |
| Trade receivables | 40 | €359 | €4,693 | +€4,334 | +1,208% |
| Other amounts receivable | 41 | - | €88 | +€88 | |
| Cash at bank and in hand | 54/58 | €60,874 | €42,750 | -€18,124 | -29.8% |
| Deferred charges and accrued income | 490/1 | €2,792 | €6,999 | +€4,207 | +151% |
| Total equity and liabilities | 10/49 | €121,787 | €107,930 | -€13,857 | -11.4% |
| Equity | 10/15 | €39,675 | €40,635 | +€961 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,475 | €34,435 | +€961 | +2.9% |
| Distributable reserves | 133 | €33,475 | €34,435 | +€961 | +2.9% |
| Amounts payable | 17/49 | €82,113 | €67,295 | -€14,818 | -18.0% |
| Amounts payable within one year | 42/48 | €76,204 | €65,684 | -€10,520 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €893 | - | -€893 | |
| Trade debts | 44 | €31,617 | €3,215 | -€28,402 | -89.8% |
| Suppliers | 440/4 | €31,617 | €3,215 | -€28,402 | -89.8% |
| Advances received on contracts in progress | 46 | €567 | - | -€567 | |
| Taxes, remuneration and social security | 45 | €3,347 | €12,949 | +€9,601 | +287% |
| Taxes | 450/3 | €3,347 | €6,373 | +€3,026 | +90.4% |
| Remuneration and social security | 454/9 | - | €6,575 | +€6,575 | |
| Other amounts payable | 47/48 | €39,779 | €49,520 | +€9,741 | +24.5% |
| Accrued charges and deferred income | 492/3 | €5,909 | €1,611 | -€4,298 | -72.7% |
| Remuneration, social security and pensions | 62 | €137,310 | €124,429 | -€12,881 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,722 | €14,370 | +€1,648 | +13.0% |
| Other operating charges | 640/8 | €3,204 | €2,859 | -€345 | -10.8% |
| Gross operating margin | 9900 | €174,431 | €153,238 | -€21,193 | -12.1% |
| Operating profit (loss) | 9901 | €21,195 | €11,580 | -€9,615 | -45.4% |
| Financial income | 75/76B | €148 | €129 | -€20 | -13.2% |
| Recurring financial income | 75 | €148 | €129 | -€20 | -13.2% |
| Financial charges | 65/66B | €465 | €652 | +€188 | +40.4% |
| Recurring financial charges | 65 | €465 | €196 | -€269 | -57.8% |
| Non-recurring financial charges | 66B | - | €457 | +€457 | |
| Profit (loss) for the period before taxes | 9903 | €20,879 | €11,057 | -€9,822 | -47.0% |
| Income taxes | 67/77 | €1,898 | €96 | -€1,802 | -94.9% |
| Profit (loss) for the period | 9904 | €18,981 | €10,961 | -€8,020 | -42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,981 | €10,961 | -€8,020 | -42.3% |
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.