Cafe Fringale: 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 Fringale
Largest movements
- Tangible fixed assets +€30,436
up €30,436 (+66.6%), from €45,711 to €76,147
of which Plant, machinery and equipment: +€21,475
- Receivables within one year -€12,678
down €12,678 (-27.3%), from €46,437 to €33,760
of which Trade receivables: -€12,835
- Stocks and contracts +€9,293
up €9,293 (+969%), from €959 to €10,251
- Cash +€5,758
up €5,758 (+199%), from €2,889 to €8,647
mainly Debts after one year (+€18,975) and Receivables within one year (+€12,678)
- Debts after one year +€18,975
new in 2025: €18,975
- Profit (loss) carried forward +€8,931
up €8,931 (+109%), from €8,206 to €17,137
- Trade debts +€3,564
up €3,564 (+31.7%), from €11,234 to €14,799
- Other debts +€2,383
up €2,383 (+3.7%), from €64,481 to €66,865
- Tax, wage and social debts -€1,819
down €1,819 (-15.9%), from €11,463 to €9,645
of which Remuneration and social security: -€6,362
- Gross operating margin +€12,056
up €12,056 (+61.0%), from €19,751 to €31,807
- Depreciation +€7,731
up €7,731 (+163%), from €4,742 to €12,473
- Financial charges -€3,523
down €3,523 (-88.4%), from €3,987 to €464
- Other operating charges +€1,777
up €1,777 (+1,506%), from €118 to €1,895
- Taxes +€359
up €359 (+13.3%), from €2,708 to €3,067
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 | €98,384 | €130,419 | +€32,035 | +32.6% |
| Fixed assets | 21/28 | €47,383 | €77,327 | +€29,943 | +63.2% |
| Intangible fixed assets | 21 | €1,672 | €1,180 | -€492 | -29.4% |
| Tangible fixed assets | 22/27 | €45,711 | €76,147 | +€30,436 | +66.6% |
| Plant, machinery and equipment | 23 | €11,341 | €32,816 | +€21,475 | +189% |
| Furniture and vehicles | 24 | €21,240 | €33,125 | +€11,885 | +56.0% |
| Other tangible fixed assets | 26 | €13,130 | €10,206 | -€2,924 | -22.3% |
| Current assets | 29/58 | €51,001 | €53,093 | +€2,092 | +4.1% |
| Stocks and contracts in progress | 3 | €959 | €10,251 | +€9,293 | +969% |
| Stocks | 30/36 | €959 | €10,251 | +€9,293 | +969% |
| Amounts receivable within one year | 40/41 | €46,437 | €33,760 | -€12,678 | -27.3% |
| Trade receivables | 40 | €46,437 | €33,602 | -€12,835 | -27.6% |
| Other amounts receivable | 41 | - | €158 | +€158 | |
| Cash at bank and in hand | 54/58 | €2,889 | €8,647 | +€5,758 | +199% |
| Deferred charges and accrued income | 490/1 | €715 | €434 | -€281 | -39.3% |
| Total equity and liabilities | 10/49 | €98,384 | €130,419 | +€32,035 | +32.6% |
| Equity | 10/15 | €11,206 | €20,137 | +€8,931 | +79.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,206 | €17,137 | +€8,931 | +109% |
| Amounts payable | 17/49 | €87,179 | €110,283 | +€23,104 | +26.5% |
| Amounts payable after more than one year | 17 | - | €18,975 | +€18,975 | |
| Financial debts | 170/4 | - | €18,975 | +€18,975 | |
| Amounts payable within one year | 42/48 | €87,179 | €91,308 | +€4,129 | +4.7% |
| Trade debts | 44 | €11,234 | €14,799 | +€3,564 | +31.7% |
| Suppliers | 440/4 | €11,234 | €14,799 | +€3,564 | +31.7% |
| Taxes, remuneration and social security | 45 | €11,463 | €9,645 | -€1,819 | -15.9% |
| Taxes | 450/3 | €5,101 | €9,645 | +€4,543 | +89.1% |
| Remuneration and social security | 454/9 | €6,362 | €0 | -€6,362 | -100% |
| Other amounts payable | 47/48 | €64,481 | €66,865 | +€2,383 | +3.7% |
| Non-recurring operating income | 76A | - | €7,837 | +€7,837 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,742 | €12,473 | +€7,731 | +163% |
| Other operating charges | 640/8 | €118 | €1,895 | +€1,777 | +1,506% |
| Non-recurring operating charges | 66A | - | €5,164 | +€5,164 | |
| Gross operating margin | 9900 | €19,751 | €31,807 | +€12,056 | +61.0% |
| Operating profit (loss) | 9901 | €14,892 | €12,275 | -€2,616 | -17.6% |
| Financial income | 75/76B | €10 | €194 | +€185 | +1,935% |
| Recurring financial income | 75 | €10 | €194 | +€185 | +1,935% |
| Financial charges | 65/66B | €3,987 | €464 | -€3,523 | -88.4% |
| Recurring financial charges | 65 | €3,987 | €464 | -€3,523 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | €10,914 | €12,005 | +€1,092 | +10.0% |
| Income taxes | 67/77 | €2,708 | €3,067 | +€359 | +13.3% |
| Profit (loss) for the period | 9904 | €8,206 | €8,938 | +€733 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,206 | €8,938 | +€733 | +8.9% |
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 25 October 2026 via checked.be.