CAFÉ MANGER MORTSEL: what changed
CAFÉ MANGER MORTSEL
Largest movements
- Receivables within one year -€2,483
down €2,483 (-43.0%), from €5,774 to €3,290
of which Trade receivables: -€1,709
- Deferred charges and accrued income -€807
down €807 (-51.0%), from €1,582 to €775
- Cash +€437
up €437 (+5.3%), from €8,257 to €8,694
mainly Receivables within one year (+€2,483) and Net result for the year (+€2,078)
- Tangible fixed assets -€400
down €400 (-40.3%), from €993 to €593
of which Plant, machinery and equipment: -€261
- Other debts -€3,677
down €3,677 (-18.7%), from €19,617 to €15,941
- Trade debts -€2,647
down €2,647 (-15.4%), from €17,172 to €14,524
- Profit (loss) carried forward +€2,078
up €2,078 (+7.5%), from -€27,749 to -€25,671
- Tax, wage and social debts +€1,255
up €1,255 (+6.1%), from €20,538 to €21,793
of which Remuneration and social security: +€2,037
- Staff costs +€5,650
up €5,650 (+9.4%), from €60,102 to €65,752
- Gross operating margin +€3,619
up €3,619 (+5.4%), from €67,103 to €70,722
- Depreciation -€1,424
down €1,424 (-78.1%), from €1,824 to €400
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,634 | €34,643 | -€2,991 | -7.9% |
| Fixed assets | 21/28 | €5,958 | €5,558 | -€400 | -6.7% |
| Tangible fixed assets | 22/27 | €993 | €593 | -€400 | -40.3% |
| Plant, machinery and equipment | 23 | €295 | €34 | -€261 | -88.5% |
| Furniture and vehicles | 24 | €401 | €380 | -€21 | -5.2% |
| Other tangible fixed assets | 26 | €298 | €180 | -€118 | -39.6% |
| Financial fixed assets | 28 | €4,965 | €4,965 | = | 0.0% |
| Current assets | 29/58 | €31,676 | €29,085 | -€2,591 | -8.2% |
| Stocks and contracts in progress | 3 | €16,064 | €16,326 | +€262 | +1.6% |
| Stocks | 30/36 | €16,064 | €16,326 | +€262 | +1.6% |
| Amounts receivable within one year | 40/41 | €5,774 | €3,290 | -€2,483 | -43.0% |
| Trade receivables | 40 | €2,937 | €1,228 | -€1,709 | -58.2% |
| Other amounts receivable | 41 | €2,837 | €2,062 | -€775 | -27.3% |
| Cash at bank and in hand | 54/58 | €8,257 | €8,694 | +€437 | +5.3% |
| Deferred charges and accrued income | 490/1 | €1,582 | €775 | -€807 | -51.0% |
| Total equity and liabilities | 10/49 | €37,634 | €34,643 | -€2,991 | -7.9% |
| Equity | 10/15 | -€19,693 | -€17,615 | +€2,078 | +10.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 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% |
| Profit (loss) carried forward | 14 | -€27,749 | -€25,671 | +€2,078 | +7.5% |
| Amounts payable | 17/49 | €57,327 | €52,258 | -€5,069 | -8.8% |
| Amounts payable within one year | 42/48 | €57,327 | €52,258 | -€5,069 | -8.8% |
| Trade debts | 44 | €17,172 | €14,524 | -€2,647 | -15.4% |
| Suppliers | 440/4 | €17,172 | €14,524 | -€2,647 | -15.4% |
| Taxes, remuneration and social security | 45 | €20,538 | €21,793 | +€1,255 | +6.1% |
| Taxes | 450/3 | €15,598 | €14,817 | -€781 | -5.0% |
| Remuneration and social security | 454/9 | €4,940 | €6,977 | +€2,037 | +41.2% |
| Other amounts payable | 47/48 | €19,617 | €15,941 | -€3,677 | -18.7% |
| Remuneration, social security and pensions | 62 | €60,102 | €65,752 | +€5,650 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,824 | €400 | -€1,424 | -78.1% |
| Other operating charges | 640/8 | €604 | €1,072 | +€468 | +77.4% |
| Gross operating margin | 9900 | €67,103 | €70,722 | +€3,619 | +5.4% |
| Operating profit (loss) | 9901 | €4,573 | €3,499 | -€1,074 | -23.5% |
| Financial income | 75/76B | €7 | €28 | +€21 | +294% |
| Recurring financial income | 75 | €7 | €28 | +€21 | +294% |
| Financial charges | 65/66B | €1,279 | €1,449 | +€169 | +13.2% |
| Recurring financial charges | 65 | €1,279 | €1,449 | +€169 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €3,300 | €2,078 | -€1,222 | -37.0% |
| Profit (loss) for the period | 9904 | €3,300 | €2,078 | -€1,222 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,300 | €2,078 | -€1,222 | -37.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.