Café Melchior: 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 Melchior
Largest movements
- Cash -€49,579
down €49,579 (-35.9%), from €138,030 to €88,451
mainly Contributions, distributions and other (-€58,000) and Other debts (-€51,332)
- Tangible fixed assets +€31,789
up €31,789 (+155%), from €20,485 to €52,274
of which Leasing and similar rights: +€32,369
- Other debts -€51,332
down €51,332 (-45.0%), from €114,177 to €62,845
- Debts after one year +€25,920
up €25,920 (+324%), from €8,000 to €33,920
of which Financial debts: +€25,920
- Current portion of long-term debt +€6,200
new in 2025: €6,200
- Reserves -€4,861
down €4,861 (-16.9%), from €28,786 to €23,925
- Tax, wage and social debts +€1,995
up €1,995 (+10.0%), from €19,993 to €21,988
- Gross operating margin +€2,729
up €2,729 (+3.3%), from €83,503 to €86,233
- Depreciation +€1,868
up €1,868 (+34.5%), from €5,409 to €7,277
- Financial charges +€1,269
up €1,269 (+1,498%), from €85 to €1,354
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 | €184,909 | €164,768 | -€20,140 | -10.9% |
| Fixed assets | 21/28 | €21,579 | €53,043 | +€31,464 | +146% |
| Intangible fixed assets | 21 | €1,094 | €769 | -€325 | -29.7% |
| Tangible fixed assets | 22/27 | €20,485 | €52,274 | +€31,789 | +155% |
| Plant, machinery and equipment | 23 | €7,031 | €8,396 | +€1,365 | +19.4% |
| Furniture and vehicles | 24 | €7,439 | €7,939 | +€500 | +6.7% |
| Leasing and similar rights | 25 | - | €32,369 | +€32,369 | |
| Other tangible fixed assets | 26 | €6,016 | €3,570 | -€2,446 | -40.7% |
| Current assets | 29/58 | €163,329 | €111,725 | -€51,604 | -31.6% |
| Stocks and contracts in progress | 3 | €12,627 | €10,909 | -€1,718 | -13.6% |
| Stocks | 30/36 | €12,627 | €10,909 | -€1,718 | -13.6% |
| Amounts receivable within one year | 40/41 | €12,085 | €11,730 | -€355 | -2.9% |
| Trade receivables | 40 | €12,085 | €11,730 | -€355 | -2.9% |
| Cash at bank and in hand | 54/58 | €138,030 | €88,451 | -€49,579 | -35.9% |
| Deferred charges and accrued income | 490/1 | €588 | €635 | +€47 | +8.1% |
| Total equity and liabilities | 10/49 | €184,909 | €164,768 | -€20,140 | -10.9% |
| Equity | 10/15 | €34,786 | €29,925 | -€4,861 | -14.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €28,786 | €23,925 | -€4,861 | -16.9% |
| Distributable reserves | 133 | €28,786 | €23,925 | -€4,861 | -16.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €150,122 | €134,843 | -€15,279 | -10.2% |
| Amounts payable after more than one year | 17 | €8,000 | €33,920 | +€25,920 | +324% |
| Financial debts | 170/4 | - | €25,920 | +€25,920 | |
| Other amounts payable | 178/9 | €8,000 | €8,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €138,522 | €97,323 | -€41,199 | -29.7% |
| Current portion of amounts payable after more than one year | 42 | - | €6,200 | +€6,200 | |
| Trade debts | 44 | €4,353 | €6,291 | +€1,938 | +44.5% |
| Suppliers | 440/4 | €4,353 | €6,291 | +€1,938 | +44.5% |
| Taxes, remuneration and social security | 45 | €19,993 | €21,988 | +€1,995 | +10.0% |
| Taxes | 450/3 | €19,993 | €21,988 | +€1,995 | +10.0% |
| Other amounts payable | 47/48 | €114,177 | €62,845 | -€51,332 | -45.0% |
| Accrued charges and deferred income | 492/3 | €3,600 | €3,600 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,240 | €890 | -€350 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,409 | €7,277 | +€1,868 | +34.5% |
| Other operating charges | 640/8 | €5,150 | €5,521 | +€372 | +7.2% |
| Gross operating margin | 9900 | €83,503 | €86,233 | +€2,729 | +3.3% |
| Operating profit (loss) | 9901 | €71,705 | €72,544 | +€839 | +1.2% |
| Financial income | 75/76B | €150 | €6 | -€144 | -95.8% |
| Recurring financial income | 75 | €150 | €6 | -€144 | -95.8% |
| Financial charges | 65/66B | €85 | €1,354 | +€1,269 | +1,498% |
| Recurring financial charges | 65 | €85 | €1,354 | +€1,269 | +1,498% |
| Profit (loss) for the period before taxes | 9903 | €71,770 | €71,197 | -€574 | -0.8% |
| Income taxes | 67/77 | €18,474 | €18,058 | -€417 | -2.3% |
| Profit (loss) for the period | 9904 | €53,296 | €53,139 | -€157 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,296 | €53,139 | -€157 | -0.3% |
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 14 October 2026 via checked.be.