CAFE DU RAT D'EAU: 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 DU RAT D'EAU
Largest movements
- Tangible fixed assets +€8,752
up €8,752 (+103%), from €8,483 to €17,235
of which Furniture and vehicles: +€9,580
- Receivables within one year +€4,599
new in 2025: €4,599
- Stocks and contracts -€2,450
down €2,450 (-34.5%), from €7,110 to €4,660
- Cash +€742
up €742 (+8.9%), from €8,354 to €9,096
mainly Net result for the year (+€10,959) and Debts after one year (+€5,921)
- Other debts -€11,565
down €11,565 (-51.6%), from €22,413 to €10,848
- Profit (loss) carried forward +€10,959
up €10,959 (+66.4%), from -€16,502 to -€5,543
- Debts after one year +€5,921
new in 2025: €5,921
- Trade debts +€3,110
up €3,110 (+140%), from €2,225 to €5,335
- Current portion of long-term debt +€3,081
new in 2025: €3,081
- Gross operating margin +€26,581
up €26,581 (+69.4%), from €38,299 to €64,880
- Staff costs +€20,638
up €20,638 (+75.4%), from €27,384 to €48,022
- Other operating charges -€1,001
down €1,001 (-23.7%), from €4,226 to €3,225
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 | €24,260 | €35,590 | +€11,330 | +46.7% |
| Fixed assets | 21/28 | €8,483 | €17,235 | +€8,752 | +103% |
| Tangible fixed assets | 22/27 | €8,483 | €17,235 | +€8,752 | +103% |
| Furniture and vehicles | 24 | €322 | €9,902 | +€9,580 | +2,971% |
| Other tangible fixed assets | 26 | €8,160 | €7,333 | -€827 | -10.1% |
| Current assets | 29/58 | €15,777 | €18,355 | +€2,578 | +16.3% |
| Stocks and contracts in progress | 3 | €7,110 | €4,660 | -€2,450 | -34.5% |
| Stocks | 30/36 | €7,110 | €4,660 | -€2,450 | -34.5% |
| Amounts receivable within one year | 40/41 | - | €4,599 | +€4,599 | |
| Trade receivables | 40 | - | €4,599 | +€4,599 | |
| Cash at bank and in hand | 54/58 | €8,354 | €9,096 | +€742 | +8.9% |
| Deferred charges and accrued income | 490/1 | €313 | - | -€313 | |
| Total equity and liabilities | 10/49 | €24,260 | €35,590 | +€11,330 | +46.7% |
| Equity | 10/15 | -€11,502 | -€543 | +€10,959 | +95.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,502 | -€5,543 | +€10,959 | +66.4% |
| Amounts payable | 17/49 | €35,762 | €36,133 | +€371 | +1.0% |
| Amounts payable after more than one year | 17 | - | €5,921 | +€5,921 | |
| Financial debts | 170/4 | - | €5,921 | +€5,921 | |
| Amounts payable within one year | 42/48 | €35,762 | €30,212 | -€5,550 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,081 | +€3,081 | |
| Trade debts | 44 | €2,225 | €5,335 | +€3,110 | +140% |
| Suppliers | 440/4 | €2,225 | €5,335 | +€3,110 | +140% |
| Taxes, remuneration and social security | 45 | €11,124 | €10,949 | -€176 | -1.6% |
| Taxes | 450/3 | €9,767 | €5,498 | -€4,269 | -43.7% |
| Remuneration and social security | 454/9 | €1,357 | €5,451 | +€4,094 | +302% |
| Other amounts payable | 47/48 | €22,413 | €10,848 | -€11,565 | -51.6% |
| Remuneration, social security and pensions | 62 | €27,384 | €48,022 | +€20,638 | +75.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,349 | €1,619 | +€270 | +20.0% |
| Other operating charges | 640/8 | €4,226 | €3,225 | -€1,001 | -23.7% |
| Gross operating margin | 9900 | €38,299 | €64,880 | +€26,581 | +69.4% |
| Operating profit (loss) | 9901 | €5,339 | €12,014 | +€6,675 | +125% |
| Financial income | 75/76B | €5 | €6 | +€1 | +21.5% |
| Recurring financial income | 75 | €5 | €6 | +€1 | +21.5% |
| Financial charges | 65/66B | €618 | €924 | +€306 | +49.5% |
| Recurring financial charges | 65 | €618 | €924 | +€306 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | €4,726 | €11,095 | +€6,369 | +135% |
| Income taxes | 67/77 | - | €137 | +€137 | |
| Profit (loss) for the period | 9904 | €4,726 | €10,959 | +€6,233 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €4,726 | €10,959 | +€6,233 | +132% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.