Cafe Dino's: 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 Dino's
Largest movements
- Intangible fixed assets -€62,143
down €62,143 (-20.0%), from €309,962 to €247,820
- Tangible fixed assets +€21,417
up €21,417 (+24.5%), from €87,355 to €108,772
of which Plant, machinery and equipment: +€16,620
- Receivables within one year -€18,391
down €18,391 (-54.0%), from €34,070 to €15,679
of which Trade receivables: -€18,376
- Other debts -€25,702
down €25,702 (-7.0%), from €368,106 to €342,404
- Trade debts -€18,445
down €18,445 (-37.9%), from €48,679 to €30,234
- Tax, wage and social debts -€8,657
down €8,657 (-19.3%), from €44,765 to €36,109
of which Taxes: -€9,971
- Staff costs +€68,758
up €68,758 (+43.8%), from €157,121 to €225,879
- Taxes -€18,704
down €18,704 (-94.0%), from €19,891 to €1,187
- Depreciation +€8,583
up €8,583 (+11.4%), from €75,581 to €84,164
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 | €528,981 | €474,190 | -€54,790 | -10.4% |
| Fixed assets | 21/28 | €397,317 | €356,591 | -€40,726 | -10.3% |
| Intangible fixed assets | 21 | €309,962 | €247,820 | -€62,143 | -20.0% |
| Tangible fixed assets | 22/27 | €87,355 | €108,772 | +€21,417 | +24.5% |
| Plant, machinery and equipment | 23 | €24,977 | €41,597 | +€16,620 | +66.5% |
| Furniture and vehicles | 24 | €17,820 | €13,977 | -€3,843 | -21.6% |
| Other tangible fixed assets | 26 | €44,558 | €53,197 | +€8,640 | +19.4% |
| Current assets | 29/58 | €131,663 | €117,599 | -€14,064 | -10.7% |
| Stocks and contracts in progress | 3 | €18,184 | €22,079 | +€3,895 | +21.4% |
| Stocks | 30/36 | €18,184 | €22,079 | +€3,895 | +21.4% |
| Amounts receivable within one year | 40/41 | €34,070 | €15,679 | -€18,391 | -54.0% |
| Trade receivables | 40 | €33,971 | €15,596 | -€18,376 | -54.1% |
| Other amounts receivable | 41 | €99 | €83 | -€15 | -15.7% |
| Cash at bank and in hand | 54/58 | €73,635 | €69,882 | -€3,753 | -5.1% |
| Deferred charges and accrued income | 490/1 | €5,774 | €9,958 | +€4,185 | +72.5% |
| Total equity and liabilities | 10/49 | €528,981 | €474,190 | -€54,790 | -10.4% |
| Equity | 10/15 | €67,430 | €64,113 | -€3,317 | -4.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,430 | €59,113 | -€3,317 | -5.3% |
| Amounts payable | 17/49 | €461,551 | €410,077 | -€51,473 | -11.2% |
| Amounts payable within one year | 42/48 | €461,551 | €410,077 | -€51,473 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €48,679 | €30,234 | -€18,445 | -37.9% |
| Suppliers | 440/4 | €48,679 | €30,234 | -€18,445 | -37.9% |
| Advances received on contracts in progress | 46 | - | €1,331 | +€1,331 | |
| Taxes, remuneration and social security | 45 | €44,765 | €36,109 | -€8,657 | -19.3% |
| Taxes | 450/3 | €27,194 | €17,223 | -€9,971 | -36.7% |
| Remuneration and social security | 454/9 | €17,571 | €18,886 | +€1,314 | +7.5% |
| Other amounts payable | 47/48 | €368,106 | €342,404 | -€25,702 | -7.0% |
| Remuneration, social security and pensions | 62 | €157,121 | €225,879 | +€68,758 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,581 | €84,164 | +€8,583 | +11.4% |
| Other operating charges | 640/8 | €7,328 | €5,556 | -€1,773 | -24.2% |
| Gross operating margin | 9900 | €315,566 | €318,520 | +€2,954 | +0.9% |
| Operating profit (loss) | 9901 | €75,536 | €2,922 | -€72,614 | -96.1% |
| Financial income | 75/76B | €49 | €46 | -€3 | -6.0% |
| Recurring financial income | 75 | €49 | €46 | -€3 | -6.0% |
| Financial charges | 65/66B | €4,767 | €5,099 | +€332 | +7.0% |
| Recurring financial charges | 65 | €4,767 | €5,099 | +€332 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €70,819 | -€2,130 | -€72,949 | |
| Income taxes | 67/77 | €19,891 | €1,187 | -€18,704 | -94.0% |
| Profit (loss) for the period | 9904 | €50,928 | -€3,317 | -€54,245 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,928 | -€3,317 | -€54,245 |
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 27 October 2026 via checked.be.