CAFE MANGER: 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.
CAFE MANGER
Largest movements
- Cash -€29,082
down €29,082 (-26.1%), from €111,397 to €82,315
mainly Trade debts (-€28,458) and Net result for the year (-€21,279)
- Receivables within one year +€18,504
up €18,504 (+53.6%), from €34,520 to €53,023
of which Trade receivables: +€10,216
- Advances received +€44,043
new in 2025: €44,043
- Trade debts -€28,458
down €28,458 (-57.9%), from €49,126 to €20,668
- Profit (loss) carried forward -€21,279
down €21,279, from €65 to -€21,214
- Tax, wage and social debts -€9,404
down €9,404 (-19.5%), from €48,232 to €38,828
of which Taxes: -€12,946
- Other debts +€6,662
up €6,662 (+261.8%), from €2,545 to €9,207
- Staff costs +€21,671
up €21,671 (+8.9%), from €242,888 to €264,560
- Gross operating margin -€9,413
down €9,413 (-3.5%), from €270,487 to €261,074
- Taxes -€6,288
down €6,288 (-100.0%), from €6,288 to €0
- Depreciation +€4,503
up €4,503 (+57.8%), from €7,788 to €12,291
- Other operating charges +€4,298
up €4,298 (+349.6%), from €1,229 to €5,527
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 | €211,316 | €202,880 | -€8,436 | -4.0% |
| Fixed assets | 21/28 | €34,768 | €36,638 | +€1,870 | +5.4% |
| Tangible fixed assets | 22/27 | €34,768 | €36,638 | +€1,870 | +5.4% |
| Land and buildings | 22 | €2,343 | €1,922 | -€421 | -18.0% |
| Plant, machinery and equipment | 23 | €10,886 | €5,314 | -€5,573 | -51.2% |
| Furniture and vehicles | 24 | €1,453 | €1,756 | +€303 | +20.8% |
| Other tangible fixed assets | 26 | €20,086 | €27,647 | +€7,561 | +37.6% |
| Current assets | 29/58 | €176,548 | €166,242 | -€10,306 | -5.8% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,631 | €5,904 | +€273 | +4.8% |
| Stocks | 30/36 | €5,631 | €5,904 | +€273 | +4.8% |
| Amounts receivable within one year | 40/41 | €34,520 | €53,023 | +€18,504 | +53.6% |
| Trade receivables | 40 | €33,284 | €43,500 | +€10,216 | +30.7% |
| Other amounts receivable | 41 | €1,236 | €9,524 | +€8,288 | +670.5% |
| Cash at bank and in hand | 54/58 | €111,397 | €82,315 | -€29,082 | -26.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €211,316 | €202,880 | -€8,436 | -4.0% |
| Equity | 10/15 | €111,414 | €90,134 | -€21,279 | -19.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €92,757 | €92,757 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €90,898 | €90,898 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65 | -€21,214 | -€21,279 | |
| Amounts payable | 17/49 | €99,903 | €112,746 | +€12,843 | +12.9% |
| Amounts payable within one year | 42/48 | €99,903 | €112,746 | +€12,843 | +12.9% |
| Trade debts | 44 | €49,126 | €20,668 | -€28,458 | -57.9% |
| Suppliers | 440/4 | €49,126 | €20,668 | -€28,458 | -57.9% |
| Advances received on contracts in progress | 46 | - | €44,043 | +€44,043 | |
| Taxes, remuneration and social security | 45 | €48,232 | €38,828 | -€9,404 | -19.5% |
| Taxes | 450/3 | €24,537 | €11,591 | -€12,946 | -52.8% |
| Remuneration and social security | 454/9 | €23,695 | €27,237 | +€3,542 | +14.9% |
| Other amounts payable | 47/48 | €2,545 | €9,207 | +€6,662 | +261.8% |
| Remuneration, social security and pensions | 62 | €242,888 | €264,560 | +€21,671 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,788 | €12,291 | +€4,503 | +57.8% |
| Other operating charges | 640/8 | €1,229 | €5,527 | +€4,298 | +349.6% |
| Gross operating margin | 9900 | €270,487 | €261,074 | -€9,413 | -3.5% |
| Operating profit (loss) | 9901 | €18,582 | -€21,304 | -€39,886 | |
| Financial income | 75/76B | €60 | €84 | +€23 | +38.8% |
| Recurring financial income | 75 | €60 | €84 | +€23 | +38.8% |
| Financial charges | 65/66B | €714 | €59 | -€655 | -91.8% |
| Recurring financial charges | 65 | €714 | €59 | -€655 | -91.8% |
| Profit (loss) for the period before taxes | 9903 | €17,928 | -€21,279 | -€39,207 | |
| Income taxes | 67/77 | €6,288 | €0 | -€6,288 | -100.0% |
| Profit (loss) for the period | 9904 | €11,640 | -€21,279 | -€32,919 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,640 | -€21,279 | -€32,919 |
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.