Café Guidon: 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.
Café Guidon
Largest movements
- Tangible fixed assets -€22,849
down €22,849 (-25.6%), from €89,218 to €66,369
of which Land and buildings: -€17,701
- Cash +€10,233
up €10,233 (+33.9%), from €30,149 to €40,382
mainly Net result for the year (+€24,637) and Depreciation (+€23,973)
- Receivables within one year -€9,971
down €9,971 (-37.8%), from €26,354 to €16,383
of which Trade receivables: -€10,944
- Stocks and contracts -€2,498
down €2,498 (-20.8%), from €11,998 to €9,500
- Reserves +€24,637
up €24,637 (+117.5%), from €20,966 to €45,602
- Other debts -€21,631
down €21,631 (-98.3%), from €22,008 to €377
- Trade debts -€17,968
down €17,968 (-86.8%), from €20,703 to €2,735
- Current portion of long-term debt -€11,315
down €11,315 (-38.0%), from €29,737 to €18,422
- Tax, wage and social debts +€8,099
up €8,099 (+34.9%), from €23,199 to €31,298
of which Taxes: +€8,909
- Staff costs -€17,548
down €17,548 (-48.8%), from €35,942 to €18,394
- Gross operating margin +€6,717
up €6,717 (+8.4%), from €80,180 to €86,896
- Other operating charges -€6,074
down €6,074 (-53.2%), from €11,422 to €5,348
- Taxes +€5,965
up €5,965 (+103.0%), from €5,793 to €11,758
- Financial charges +€1,451
up €1,451 (+106.6%), from €1,362 to €2,814
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 | €157,718 | €132,634 | -€25,085 | -15.9% |
| Fixed assets | 21/28 | €89,218 | €66,369 | -€22,849 | -25.6% |
| Tangible fixed assets | 22/27 | €89,218 | €66,369 | -€22,849 | -25.6% |
| Land and buildings | 22 | €73,122 | €55,421 | -€17,701 | -24.2% |
| Plant, machinery and equipment | 23 | €15,575 | €10,688 | -€4,887 | -31.4% |
| Furniture and vehicles | 24 | €521 | €260 | -€261 | -50.1% |
| Current assets | 29/58 | €68,501 | €66,265 | -€2,236 | -3.3% |
| Stocks and contracts in progress | 3 | €11,998 | €9,500 | -€2,498 | -20.8% |
| Stocks | 30/36 | €11,998 | €9,500 | -€2,498 | -20.8% |
| Amounts receivable within one year | 40/41 | €26,354 | €16,383 | -€9,971 | -37.8% |
| Trade receivables | 40 | €25,645 | €14,700 | -€10,944 | -42.7% |
| Other amounts receivable | 41 | €709 | €1,683 | +€973 | +137.2% |
| Cash at bank and in hand | 54/58 | €30,149 | €40,382 | +€10,233 | +33.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €157,718 | €132,634 | -€25,085 | -15.9% |
| Equity | 10/15 | €23,966 | €48,602 | +€24,637 | +102.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,966 | €45,602 | +€24,637 | +117.5% |
| Distributable reserves | 133 | €20,966 | €45,602 | +€24,637 | +117.5% |
| Amounts payable | 17/49 | €133,753 | €84,032 | -€49,721 | -37.2% |
| Amounts payable after more than one year | 17 | €38,106 | €31,199 | -€6,907 | -18.1% |
| Financial debts | 170/4 | €38,106 | €31,199 | -€6,907 | -18.1% |
| Amounts payable within one year | 42/48 | €95,646 | €52,832 | -€42,814 | -44.8% |
| Current portion of amounts payable after more than one year | 42 | €29,737 | €18,422 | -€11,315 | -38.0% |
| Trade debts | 44 | €20,703 | €2,735 | -€17,968 | -86.8% |
| Suppliers | 440/4 | €20,703 | €2,735 | -€17,968 | -86.8% |
| Taxes, remuneration and social security | 45 | €23,199 | €31,298 | +€8,099 | +34.9% |
| Taxes | 450/3 | €20,712 | €29,621 | +€8,909 | +43.0% |
| Remuneration and social security | 454/9 | €2,487 | €1,677 | -€810 | -32.6% |
| Other amounts payable | 47/48 | €22,008 | €377 | -€21,631 | -98.3% |
| Remuneration, social security and pensions | 62 | €35,942 | €18,394 | -€17,548 | -48.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,627 | €23,973 | -€655 | -2.7% |
| Other operating charges | 640/8 | €11,422 | €5,348 | -€6,074 | -53.2% |
| Gross operating margin | 9900 | €80,180 | €86,896 | +€6,717 | +8.4% |
| Operating profit (loss) | 9901 | €8,188 | €39,182 | +€30,994 | +378.5% |
| Financial income | 75/76B | €10 | €26 | +€16 | +150.1% |
| Recurring financial income | 75 | €10 | €26 | +€16 | +150.1% |
| Financial charges | 65/66B | €1,362 | €2,814 | +€1,451 | +106.6% |
| Recurring financial charges | 65 | €1,362 | €2,814 | +€1,451 | +106.6% |
| Profit (loss) for the period before taxes | 9903 | €6,836 | €36,395 | +€29,558 | +432.4% |
| Income taxes | 67/77 | €5,793 | €11,758 | +€5,965 | +103.0% |
| Profit (loss) for the period | 9904 | €1,044 | €24,637 | +€23,593 | +2260.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,044 | €24,637 | +€23,593 | +2260.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.