CAFE L'ENFER: 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 L'ENFER
Largest movements
- Deferred charges and accrued income +€13,000
new in 2025: €13,000
- Cash -€7,586
down €7,586 (-61.2%), from €12,400 to €4,814
mainly Net result for the year (-€14,501) and Deferred charges and accrued income (-€13,000)
- Intangible fixed assets -€2,200
down €2,200 (-66.7%), from €3,300 to €1,100
- Tangible fixed assets +€1,829
up €1,829 (+32.6%), from €5,615 to €7,444
of which Furniture and vehicles: +€3,106
- Receivables within one year +€1,263
up €1,263 (+18.3%), from €6,892 to €8,155
of which Other amounts receivable: +€5,010
- Trade debts +€20,993
up €20,993 (+273%), from €7,686 to €28,678
- Profit (loss) carried forward -€14,501
down €14,501 (-124%), from -€11,678 to -€26,179
- Gross operating margin -€13,327
down €13,327, from €3,552 to -€9,775
- Other operating charges -€757
down €757 (-77.5%), from €977 to €220
- Depreciation +€453
up €453 (+11.7%), from €3,878 to €4,331
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 | €31,546 | €38,038 | +€6,492 | +20.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €11,065 | €10,694 | -€371 | -3.4% |
| Intangible fixed assets | 21 | €3,300 | €1,100 | -€2,200 | -66.7% |
| Tangible fixed assets | 22/27 | €5,615 | €7,444 | +€1,829 | +32.6% |
| Furniture and vehicles | 24 | €510 | €3,616 | +€3,106 | +609% |
| Other tangible fixed assets | 26 | €5,105 | €3,829 | -€1,276 | -25.0% |
| Financial fixed assets | 28 | €2,150 | €2,150 | = | 0.0% |
| Current assets | 29/58 | €20,481 | €27,343 | +€6,863 | +33.5% |
| Stocks and contracts in progress | 3 | €1,188 | €1,374 | +€185 | +15.6% |
| Stocks | 30/36 | €1,188 | €1,374 | +€185 | +15.6% |
| Amounts receivable within one year | 40/41 | €6,892 | €8,155 | +€1,263 | +18.3% |
| Trade receivables | 40 | €3,796 | €50 | -€3,746 | -98.7% |
| Other amounts receivable | 41 | €3,096 | €8,105 | +€5,010 | +162% |
| Cash at bank and in hand | 54/58 | €12,400 | €4,814 | -€7,586 | -61.2% |
| Deferred charges and accrued income | 490/1 | - | €13,000 | +€13,000 | |
| Total equity and liabilities | 10/49 | €31,546 | €38,038 | +€6,492 | +20.6% |
| Equity | 10/15 | €3,322 | -€11,179 | -€14,501 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,678 | -€26,179 | -€14,501 | -124% |
| Amounts payable | 17/49 | €28,224 | €49,217 | +€20,993 | +74.4% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Other amounts payable | 178/9 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,324 | €33,317 | +€20,993 | +170% |
| Trade debts | 44 | €7,686 | €28,678 | +€20,993 | +273% |
| Suppliers | 440/4 | €7,686 | €28,678 | +€20,993 | +273% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,638 | €4,638 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €900 | €900 | = | 0.0% |
| Non-recurring operating income | 76A | €10,150 | - | -€10,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,878 | €4,331 | +€453 | +11.7% |
| Other operating charges | 640/8 | €977 | €220 | -€757 | -77.5% |
| Gross operating margin | 9900 | €3,552 | -€9,775 | -€13,327 | |
| Operating profit (loss) | 9901 | -€1,302 | -€14,325 | -€13,023 | -1,000% |
| Financial charges | 65/66B | €224 | €176 | -€48 | -21.5% |
| Recurring financial charges | 65 | €224 | €176 | -€48 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,525 | -€14,501 | -€12,975 | -851% |
| Profit (loss) for the period | 9904 | -€1,525 | -€14,501 | -€12,975 | -851% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,525 | -€14,501 | -€12,975 | -851% |
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.