CAFÉ LUNETTES: 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 LUNETTES
Largest movements
- Tangible fixed assets -€27,692
down €27,692 (-7.7%), from €357,858 to €330,167
of which Land and buildings: -€27,067
- Receivables within one year +€21,068
up €21,068 (+28.7%), from €73,359 to €94,427
of which Other amounts receivable: +€27,454
- Cash +€8,792
up €8,792 (+5.4%), from €162,609 to €171,401
mainly Net result for the year (+€70,023) and Other debts (+€45,000)
- Stocks and contracts +€7,374
up €7,374 (+8.5%), from €87,208 to €94,582
- Other debts +€45,000
new in 2025: €45,000
- Accrued charges and deferred income -€33,022
down €33,022 (-37.7%), from €87,536 to €54,514
- Trade debts -€25,471
down €25,471 (-73.8%), from €34,503 to €9,033
- Profit (loss) carried forward +€25,023
up €25,023 (+8.3%), from €300,209 to €325,232
- Current portion of long-term debt +€10,629
up €10,629 (+503%), from €2,112 to €12,741
- Gross operating margin +€40,557
up €40,557 (+28.7%), from €141,525 to €182,082
- Staff costs +€12,336
up €12,336 (+29.7%), from €41,501 to €53,837
- Taxes +€8,696
up €8,696 (+57.3%), from €15,168 to €23,864
- Depreciation +€5,778
up €5,778 (+24.5%), from €23,573 to €29,352
- Financial charges +€3,404
up €3,404 (+63.1%), from €5,398 to €8,802
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 | €682,561 | €690,877 | +€8,316 | +1.2% |
| Fixed assets | 21/28 | €357,858 | €330,167 | -€27,692 | -7.7% |
| Tangible fixed assets | 22/27 | €357,858 | €330,167 | -€27,692 | -7.7% |
| Land and buildings | 22 | €355,936 | €328,869 | -€27,067 | -7.6% |
| Plant, machinery and equipment | 23 | €1,153 | €1,298 | +€145 | +12.6% |
| Furniture and vehicles | 24 | €770 | - | -€770 | |
| Current assets | 29/58 | €324,702 | €360,710 | +€36,008 | +11.1% |
| Stocks and contracts in progress | 3 | €87,208 | €94,582 | +€7,374 | +8.5% |
| Stocks | 30/36 | €87,208 | €94,582 | +€7,374 | +8.5% |
| Amounts receivable within one year | 40/41 | €73,359 | €94,427 | +€21,068 | +28.7% |
| Trade receivables | 40 | €52,762 | €46,376 | -€6,387 | -12.1% |
| Other amounts receivable | 41 | €20,597 | €48,051 | +€27,454 | +133% |
| Cash at bank and in hand | 54/58 | €162,609 | €171,401 | +€8,792 | +5.4% |
| Deferred charges and accrued income | 490/1 | €1,526 | €300 | -€1,226 | -80.3% |
| Total equity and liabilities | 10/49 | €682,561 | €690,877 | +€8,316 | +1.2% |
| Equity | 10/15 | €427,755 | €452,779 | +€25,023 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €108,946 | €108,946 | = | 0.0% |
| Distributable reserves | 133 | €108,946 | €108,946 | = | 0.0% |
| Profit (loss) carried forward | 14 | €300,209 | €325,232 | +€25,023 | +8.3% |
| Amounts payable | 17/49 | €254,805 | €238,098 | -€16,707 | -6.6% |
| Amounts payable after more than one year | 17 | €114,500 | €105,049 | -€9,451 | -8.3% |
| Financial debts | 170/4 | €114,500 | €105,049 | -€9,451 | -8.3% |
| Amounts payable within one year | 42/48 | €52,769 | €78,536 | +€25,766 | +48.8% |
| Current portion of amounts payable after more than one year | 42 | €2,112 | €12,741 | +€10,629 | +503% |
| Trade debts | 44 | €34,503 | €9,033 | -€25,471 | -73.8% |
| Suppliers | 440/4 | €34,503 | €9,033 | -€25,471 | -73.8% |
| Advances received on contracts in progress | 46 | - | €18 | +€18 | |
| Taxes, remuneration and social security | 45 | €16,154 | €11,743 | -€4,411 | -27.3% |
| Taxes | 450/3 | €5,209 | €52 | -€5,157 | -99.0% |
| Remuneration and social security | 454/9 | €10,945 | €11,691 | +€746 | +6.8% |
| Other amounts payable | 47/48 | - | €45,000 | +€45,000 | |
| Accrued charges and deferred income | 492/3 | €87,536 | €54,514 | -€33,022 | -37.7% |
| Remuneration, social security and pensions | 62 | €41,501 | €53,837 | +€12,336 | +29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,573 | €29,352 | +€5,778 | +24.5% |
| Other operating charges | 640/8 | €388 | €46 | -€343 | -88.2% |
| Gross operating margin | 9900 | €141,525 | €182,082 | +€40,557 | +28.7% |
| Operating profit (loss) | 9901 | €76,063 | €98,847 | +€22,784 | +30.0% |
| Financial income | 75/76B | €1,966 | €3,843 | +€1,876 | +95.4% |
| Recurring financial income | 75 | €1,966 | €3,843 | +€1,876 | +95.4% |
| Financial charges | 65/66B | €5,398 | €8,802 | +€3,404 | +63.1% |
| Recurring financial charges | 65 | €5,398 | €8,802 | +€3,404 | +63.1% |
| Profit (loss) for the period before taxes | 9903 | €72,631 | €93,887 | +€21,256 | +29.3% |
| Income taxes | 67/77 | €15,168 | €23,864 | +€8,696 | +57.3% |
| Profit (loss) for the period | 9904 | €57,463 | €70,023 | +€12,561 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,463 | €70,023 | +€12,561 | +21.9% |
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 17 October 2026 via checked.be.