CAFE DEN ENGEL: 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 DEN ENGEL
Largest movements
- Cash +€8,517
up €8,517 (+216%), from €3,934 to €12,451
mainly Net result for the year (+€9,901) and Deferred charges and accrued income (+€1,563)
- Deferred charges and accrued income -€1,563
down €1,563 (-71.1%), from €2,197 to €634
- Tangible fixed assets -€1,270
down €1,270 (-30.3%), from €4,195 to €2,925
of which Furniture and vehicles: -€1,025
- Profit (loss) carried forward +€9,901
up €9,901 (+99.9%), from -€9,910 to -€10
- Other debts -€4,192
down €4,192 (-61.0%), from €6,869 to €2,677
- Tax, wage and social debts -€1,173
down €1,173 (-45.3%), from €2,588 to €1,415
of which Taxes: -€1,173
- Trade debts +€897
up €897 (+1,706%), from €53 to €950
- Gross operating margin +€1,127
up €1,127 (+9.1%), from €12,382 to €13,509
- Other operating charges -€936
down €936 (-35.1%), from €2,668 to €1,732
- Depreciation +€743
up €743 (+141%), from €527 to €1,270
- Staff costs +€215
up €215, from €0 to €215
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,199 | €23,632 | +€5,433 | +29.9% |
| Fixed assets | 21/28 | €7,495 | €6,225 | -€1,270 | -16.9% |
| Tangible fixed assets | 22/27 | €4,195 | €2,925 | -€1,270 | -30.3% |
| Plant, machinery and equipment | 23 | €828 | €583 | -€245 | -29.6% |
| Furniture and vehicles | 24 | €3,367 | €2,343 | -€1,025 | -30.4% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €10,704 | €17,407 | +€6,703 | +62.6% |
| Stocks and contracts in progress | 3 | €4,425 | €4,321 | -€104 | -2.3% |
| Stocks | 30/36 | €4,425 | €4,321 | -€104 | -2.3% |
| Amounts receivable within one year | 40/41 | €147 | €0 | -€147 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €147 | €0 | -€147 | -100% |
| Cash at bank and in hand | 54/58 | €3,934 | €12,451 | +€8,517 | +216% |
| Deferred charges and accrued income | 490/1 | €2,197 | €634 | -€1,563 | -71.1% |
| Total equity and liabilities | 10/49 | €18,199 | €23,632 | +€5,433 | +29.9% |
| Equity | 10/15 | €8,690 | €18,590 | +€9,901 | +114% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,910 | -€10 | +€9,901 | +99.9% |
| Amounts payable | 17/49 | €9,509 | €5,042 | -€4,468 | -47.0% |
| Amounts payable within one year | 42/48 | €9,509 | €5,042 | -€4,468 | -47.0% |
| Trade debts | 44 | €53 | €950 | +€897 | +1,706% |
| Suppliers | 440/4 | €53 | €950 | +€897 | +1,706% |
| Taxes, remuneration and social security | 45 | €2,588 | €1,415 | -€1,173 | -45.3% |
| Taxes | 450/3 | €2,588 | €1,415 | -€1,173 | -45.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,869 | €2,677 | -€4,192 | -61.0% |
| Non-recurring operating income | 76A | €13 | €0 | -€13 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €215 | +€215 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €527 | €1,270 | +€743 | +141% |
| Other operating charges | 640/8 | €2,668 | €1,732 | -€936 | -35.1% |
| Gross operating margin | 9900 | €12,382 | €13,509 | +€1,127 | +9.1% |
| Operating profit (loss) | 9901 | €9,187 | €10,292 | +€1,106 | +12.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €401 | €392 | -€10 | -2.4% |
| Recurring financial charges | 65 | €401 | €392 | -€10 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €8,786 | €9,901 | +€1,114 | +12.7% |
| Profit (loss) for the period | 9904 | €8,786 | €9,901 | +€1,114 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,786 | €9,901 | +€1,114 | +12.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.