CAFE GENERAL: what changed
Two fiscal 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 GENERAL
Largest movements
- Cash +€41,174
up €41,174 (+209.7%), from €19,631 to €60,804
mainly Net result for the year (+€41,801) and Depreciation (+€14,232)
- Tangible fixed assets -€8,022
down €8,022 (-29.1%), from €27,539 to €19,517
of which Other tangible fixed assets: -€7,635
- Receivables within one year +€7,961
up €7,961 (+19.7%), from €40,489 to €48,450
of which Other amounts receivable: +€9,286
- Financial fixed assets -€4,600
down €4,600 (-49.7%), from €9,250 to €4,650
- Reserves +€41,801
up €41,801 (+68.0%), from €61,456 to €103,258
of which Distributable reserves: +€41,801
- Other debts -€6,420
down €6,420 (-79.5%), from €8,073 to €1,653
- Trade debts -€1,968
down €1,968 (-20.9%), from €9,439 to €7,471
- Accrued charges and deferred income +€1,462
new in 2025: €1,462
- Gross operating margin +€52,482
up €52,482 (+195.1%), from €26,898 to €79,380
- Staff costs -€14,504
down €14,504 (-99.5%), from €14,578 to €74
- Taxes +€14,275
up €14,275 (+4007.9%), from €356 to €14,631
- Financial charges +€3,501
up €3,501 (+342.3%), from €1,023 to €4,524
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.
Cash bridge derived
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 | €105,121 | €139,309 | +€34,188 | +32.5% |
| Fixed assets | 21/28 | €38,131 | €24,809 | -€13,322 | -34.9% |
| Intangible fixed assets | 21 | €1,342 | €642 | -€700 | -52.2% |
| Tangible fixed assets | 22/27 | €27,539 | €19,517 | -€8,022 | -29.1% |
| Plant, machinery and equipment | 23 | €14,089 | €9,348 | -€4,741 | -33.7% |
| Furniture and vehicles | 24 | €3,471 | €7,825 | +€4,354 | +125.5% |
| Other tangible fixed assets | 26 | €9,979 | €2,344 | -€7,635 | -76.5% |
| Financial fixed assets | 28 | €9,250 | €4,650 | -€4,600 | -49.7% |
| Current assets | 29/58 | €66,990 | €114,500 | +€47,510 | +70.9% |
| Stocks and contracts in progress | 3 | €5,355 | €4,087 | -€1,267 | -23.7% |
| Stocks | 30/36 | €5,355 | €4,087 | -€1,267 | -23.7% |
| Amounts receivable within one year | 40/41 | €40,489 | €48,450 | +€7,961 | +19.7% |
| Trade receivables | 40 | €3,514 | €2,189 | -€1,325 | -37.7% |
| Other amounts receivable | 41 | €36,975 | €46,261 | +€9,286 | +25.1% |
| Cash at bank and in hand | 54/58 | €19,631 | €60,804 | +€41,174 | +209.7% |
| Deferred charges and accrued income | 490/1 | €1,515 | €1,158 | -€357 | -23.6% |
| Total equity and liabilities | 10/49 | €105,121 | €139,309 | +€34,188 | +32.5% |
| Equity | 10/15 | €80,056 | €121,858 | +€41,801 | +52.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,456 | €103,258 | +€41,801 | +68.0% |
| Tax-exempt reserves | 132 | €338 | €338 | = | 0.0% |
| Distributable reserves | 133 | €61,119 | €102,920 | +€41,801 | +68.4% |
| Amounts payable | 17/49 | €25,064 | €17,451 | -€7,613 | -30.4% |
| Amounts payable within one year | 42/48 | €25,064 | €15,989 | -€9,075 | -36.2% |
| Trade debts | 44 | €9,439 | €7,471 | -€1,968 | -20.9% |
| Suppliers | 440/4 | €9,439 | €7,471 | -€1,968 | -20.9% |
| Taxes, remuneration and social security | 45 | €7,552 | €6,865 | -€687 | -9.1% |
| Taxes | 450/3 | €736 | €3,079 | +€2,343 | +318.4% |
| Remuneration and social security | 454/9 | €6,816 | €3,785 | -€3,031 | -44.5% |
| Other amounts payable | 47/48 | €8,073 | €1,653 | -€6,420 | -79.5% |
| Accrued charges and deferred income | 492/3 | - | €1,462 | +€1,462 | |
| Non-recurring operating income | 76A | - | €96,926 | +€96,926 | |
| Remuneration, social security and pensions | 62 | €14,578 | €74 | -€14,504 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,638 | €14,232 | +€594 | +4.4% |
| Other operating charges | 640/8 | €3,409 | €4,143 | +€734 | +21.5% |
| Gross operating margin | 9900 | €26,898 | €79,380 | +€52,482 | +195.1% |
| Operating profit (loss) | 9901 | -€4,727 | €60,930 | +€65,657 | |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €1,023 | €4,524 | +€3,501 | +342.3% |
| Recurring financial charges | 65 | €1,023 | €4,524 | +€3,501 | +342.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,749 | €56,432 | +€62,182 | |
| Income taxes | 67/77 | €356 | €14,631 | +€14,275 | +4007.9% |
| Profit (loss) for the period | 9904 | -€6,106 | €41,801 | +€47,907 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,106 | €41,801 | +€47,907 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.