Café Lozenhoek: 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.
Café Lozenhoek
Largest movements
- Cash +€15,381
up €15,381 (+72.3%), from €21,259 to €36,640
mainly Net result for the year (+€15,466) and Other debts (+€12,774)
- Tangible fixed assets -€5,914
down €5,914 (-39.2%), from €15,102 to €9,187
of which Leasing and similar rights: -€5,688
- Receivables within one year +€1,500
new in 2025: €1,500
- Reserves +€15,466
new in 2025: €15,466
- Profit (loss) carried forward -€14,801
no longer reported in 2025 (was €14,801)
- Other debts +€12,774
up €12,774 (+346%), from €3,690 to €16,464
- Debts after one year -€5,011
down €5,011 (-60.4%), from €8,294 to €3,283
- Tax, wage and social debts +€4,698
up €4,698 (+713%), from €659 to €5,357
of which Taxes: +€4,694
- Taxes +€4,780
up €4,780 (+239%), from €2,000 to €6,780
- Gross operating margin -€1,151
down €1,151 (-3.5%), from €32,788 to €31,637
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 | €40,639 | €51,385 | +€10,746 | +26.4% |
| Fixed assets | 21/28 | €15,102 | €9,187 | -€5,914 | -39.2% |
| Tangible fixed assets | 22/27 | €15,102 | €9,187 | -€5,914 | -39.2% |
| Plant, machinery and equipment | 23 | €968 | €741 | -€226 | -23.4% |
| Leasing and similar rights | 25 | €14,134 | €8,446 | -€5,688 | -40.2% |
| Current assets | 29/58 | €25,538 | €42,198 | +€16,660 | +65.2% |
| Stocks and contracts in progress | 3 | €4,279 | €4,058 | -€221 | -5.2% |
| Stocks | 30/36 | €4,279 | €4,058 | -€221 | -5.2% |
| Amounts receivable within one year | 40/41 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | - | €1,500 | +€1,500 | |
| Cash at bank and in hand | 54/58 | €21,259 | €36,640 | +€15,381 | +72.3% |
| Total equity and liabilities | 10/49 | €40,639 | €51,385 | +€10,746 | +26.4% |
| Equity | 10/15 | €17,801 | €18,466 | +€664 | +3.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €15,466 | +€15,466 | |
| Distributable reserves | 133 | - | €15,466 | +€15,466 | |
| Profit (loss) carried forward | 14 | €14,801 | - | -€14,801 | |
| Amounts payable | 17/49 | €22,838 | €32,919 | +€10,081 | +44.1% |
| Amounts payable after more than one year | 17 | €8,294 | €3,283 | -€5,011 | -60.4% |
| Financial debts | 170/4 | €8,294 | €3,283 | -€5,011 | -60.4% |
| Amounts payable within one year | 42/48 | €14,544 | €29,636 | +€15,092 | +104% |
| Current portion of amounts payable after more than one year | 42 | €4,821 | €5,011 | +€189 | +3.9% |
| Trade debts | 44 | €5,373 | €2,804 | -€2,569 | -47.8% |
| Suppliers | 440/4 | €5,373 | €2,804 | -€2,569 | -47.8% |
| Taxes, remuneration and social security | 45 | €659 | €5,357 | +€4,698 | +713% |
| Taxes | 450/3 | €659 | €5,353 | +€4,694 | +712% |
| Remuneration and social security | 454/9 | - | €4 | +€4 | |
| Other amounts payable | 47/48 | €3,690 | €16,464 | +€12,774 | +346% |
| Remuneration, social security and pensions | 62 | €1,350 | €1,226 | -€124 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,852 | €5,914 | +€62 | +1.1% |
| Other operating charges | 640/8 | €1,709 | €1,768 | +€59 | +3.4% |
| Gross operating margin | 9900 | €32,788 | €31,637 | -€1,151 | -3.5% |
| Operating profit (loss) | 9901 | €23,877 | €22,729 | -€1,148 | -4.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €663 | €483 | -€180 | -27.2% |
| Recurring financial charges | 65 | €663 | €483 | -€180 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €23,215 | €22,246 | -€968 | -4.2% |
| Income taxes | 67/77 | €2,000 | €6,780 | +€4,780 | +239% |
| Profit (loss) for the period | 9904 | €21,215 | €15,466 | -€5,749 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,215 | €15,466 | -€5,749 | -27.1% |
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 31 October 2026 via checked.be.