CAFE LE PAVILLON: 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 LE PAVILLON
Largest movements
- Cash +€1,648
up €1,648 (+7.1%), from €23,365 to €25,013
mainly Other debts (+€20,644) and Depreciation (+€919)
- Tangible fixed assets -€919
down €919 (-23.4%), from €3,924 to €3,005
of which Plant, machinery and equipment: -€757
- Other debts +€20,644
up €20,644 (+109%), from €18,897 to €39,541
- Tax, wage and social debts -€19,902
down €19,902 (-56.5%), from €35,232 to €15,330
of which Taxes: -€21,669
- Trade debts -€891
down €891 (-53.9%), from €1,653 to €762
- Profit (loss) carried forward +€807
up €807 (+2.0%), from -€41,035 to -€40,229
- Taxes -€13,587
down €13,587 (-95.0%), from €14,306 to €719
- Financial charges -€8,920
down €8,920 (-77.0%), from €11,583 to €2,662
- Gross operating margin -€8,172
down €8,172 (-23.3%), from €35,123 to €26,951
- Staff costs +€3,053
up €3,053 (+17.2%), from €17,737 to €20,791
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 | €43,949 | €44,705 | +€756 | +1.7% |
| Fixed assets | 21/28 | €18,822 | €17,903 | -€919 | -4.9% |
| Tangible fixed assets | 22/27 | €3,924 | €3,005 | -€919 | -23.4% |
| Plant, machinery and equipment | 23 | €2,685 | €1,928 | -€757 | -28.2% |
| Other tangible fixed assets | 26 | €1,239 | €1,077 | -€162 | -13.1% |
| Financial fixed assets | 28 | €14,898 | €14,898 | = | 0.0% |
| Current assets | 29/58 | €25,127 | €26,802 | +€1,675 | +6.7% |
| Stocks and contracts in progress | 3 | €1,762 | €1,789 | +€27 | +1.5% |
| Stocks | 30/36 | €1,762 | €1,789 | +€27 | +1.5% |
| Cash at bank and in hand | 54/58 | €23,365 | €25,013 | +€1,648 | +7.1% |
| Total equity and liabilities | 10/49 | €43,949 | €44,705 | +€756 | +1.7% |
| Equity | 10/15 | -€15,440 | -€14,634 | +€807 | +5.2% |
| Contributions | 10/11 | €20,327 | €20,327 | = | 0.0% |
| Reserves | 13 | €5,268 | €5,268 | = | 0.0% |
| Distributable reserves | 133 | €5,268 | €5,268 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,035 | -€40,229 | +€807 | +2.0% |
| Amounts payable | 17/49 | €59,389 | €59,339 | -€50 | -0.1% |
| Amounts payable within one year | 42/48 | €59,389 | €59,339 | -€50 | -0.1% |
| Financial debts | 43 | €3,608 | €3,706 | +€98 | +2.7% |
| Credit institutions | 430/8 | €3,608 | €3,706 | +€98 | +2.7% |
| Trade debts | 44 | €1,653 | €762 | -€891 | -53.9% |
| Suppliers | 440/4 | €1,653 | €762 | -€891 | -53.9% |
| Taxes, remuneration and social security | 45 | €35,232 | €15,330 | -€19,902 | -56.5% |
| Taxes | 450/3 | €33,618 | €11,949 | -€21,669 | -64.5% |
| Remuneration and social security | 454/9 | €1,613 | €3,380 | +€1,767 | +110% |
| Other amounts payable | 47/48 | €18,897 | €39,541 | +€20,644 | +109% |
| Remuneration, social security and pensions | 62 | €17,737 | €20,791 | +€3,053 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €851 | €919 | +€68 | +7.9% |
| Other operating charges | 640/8 | €830 | €1,054 | +€224 | +27.0% |
| Gross operating margin | 9900 | €35,123 | €26,951 | -€8,172 | -23.3% |
| Operating profit (loss) | 9901 | €15,705 | €4,188 | -€11,517 | -73.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +50.0% |
| Financial charges | 65/66B | €11,583 | €2,662 | -€8,920 | -77.0% |
| Recurring financial charges | 65 | €11,583 | €2,662 | -€8,920 | -77.0% |
| Profit (loss) for the period before taxes | 9903 | €4,122 | €1,526 | -€2,596 | -63.0% |
| Income taxes | 67/77 | €14,306 | €719 | -€13,587 | -95.0% |
| Profit (loss) for the period | 9904 | -€10,184 | €807 | +€10,991 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,184 | €807 | +€10,991 |
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 24 October 2026 via checked.be.