Café Moustache: 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 Moustache
Largest movements
- Stocks and contracts -€11,682
down €11,682 (-41.0%), from €28,474 to €16,792
- Tangible fixed assets +€7,369
up €7,369 (+16.5%), from €44,563 to €51,932
of which Leasing and similar rights: +€8,201
- Receivables within one year +€4,909
up €4,909 (+11.8%), from €41,709 to €46,618
of which Trade receivables: +€7,073
- Cash +€3,386
up €3,386 (+13.2%), from €25,606 to €28,992
mainly Tax, wage and social debts (+€14,231) and Stocks and contracts (+€11,682)
- Tax, wage and social debts +€14,231
up €14,231 (+79.0%), from €18,005 to €32,236
of which Remuneration and social security: +€13,841
- Trade debts -€11,066
down €11,066 (-40.4%), from €27,422 to €16,357
- Other debts -€6,449
down €6,449 (-23.3%), from €27,676 to €21,227
- Reserves +€2,923
up €2,923 (+11.4%), from €25,737 to €28,659
of which Distributable reserves: +€2,923
- Debts after one year +€2,099
up €2,099 (+7.1%), from €29,754 to €31,852
- Turnover -€398,885
no longer reported in 2025 (was €398,885)
- Purchases and services -€324,105
no longer reported in 2025 (was €324,105)
- Gross operating margin +€66,974
up €66,974 (+76.3%), from €87,724 to €154,699
- Staff costs +€58,965
up €58,965 (+85.4%), from €69,051 to €128,015
- Taxes +€5,692
up €5,692 (+6,031%), from €94 to €5,787
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 | €142,113 | €145,855 | +€3,742 | +2.6% |
| Fixed assets | 21/28 | €44,563 | €51,932 | +€7,369 | +16.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €44,563 | €51,932 | +€7,369 | +16.5% |
| Plant, machinery and equipment | 23 | €27,947 | €30,771 | +€2,824 | +10.1% |
| Furniture and vehicles | 24 | €1,395 | €374 | -€1,020 | -73.2% |
| Leasing and similar rights | 25 | - | €8,201 | +€8,201 | |
| Other tangible fixed assets | 26 | €15,221 | €12,585 | -€2,636 | -17.3% |
| Current assets | 29/58 | €97,550 | €93,923 | -€3,627 | -3.7% |
| Stocks and contracts in progress | 3 | €28,474 | €16,792 | -€11,682 | -41.0% |
| Stocks | 30/36 | €28,474 | €16,792 | -€11,682 | -41.0% |
| Amounts receivable within one year | 40/41 | €41,709 | €46,618 | +€4,909 | +11.8% |
| Trade receivables | 40 | €38,640 | €45,713 | +€7,073 | +18.3% |
| Other amounts receivable | 41 | €3,069 | €905 | -€2,164 | -70.5% |
| Cash at bank and in hand | 54/58 | €25,606 | €28,992 | +€3,386 | +13.2% |
| Deferred charges and accrued income | 490/1 | €1,761 | €1,521 | -€239 | -13.6% |
| Total equity and liabilities | 10/49 | €142,113 | €145,855 | +€3,742 | +2.6% |
| Equity | 10/15 | €31,937 | €34,859 | +€2,923 | +9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,737 | €28,659 | +€2,923 | +11.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Other | 1319 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €23,882 | €26,804 | +€2,923 | +12.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €110,176 | €110,996 | +€820 | +0.7% |
| Amounts payable after more than one year | 17 | €29,754 | €31,852 | +€2,099 | +7.1% |
| Financial debts | 170/4 | €29,754 | €31,852 | +€2,099 | +7.1% |
| Amounts payable within one year | 42/48 | €77,615 | €75,990 | -€1,625 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €4,512 | €6,171 | +€1,659 | +36.8% |
| Trade debts | 44 | €27,422 | €16,357 | -€11,066 | -40.4% |
| Suppliers | 440/4 | €27,422 | €16,357 | -€11,066 | -40.4% |
| Taxes, remuneration and social security | 45 | €18,005 | €32,236 | +€14,231 | +79.0% |
| Taxes | 450/3 | €2,226 | €2,616 | +€389 | +17.5% |
| Remuneration and social security | 454/9 | €15,779 | €29,620 | +€13,841 | +87.7% |
| Other amounts payable | 47/48 | €27,676 | €21,227 | -€6,449 | -23.3% |
| Accrued charges and deferred income | 492/3 | €2,807 | €3,153 | +€346 | +12.3% |
| Turnover | 70 | €398,885 | - | -€398,885 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €324,105 | - | -€324,105 | |
| Remuneration, social security and pensions | 62 | €69,051 | €128,015 | +€58,965 | +85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,510 | €10,567 | -€2,944 | -21.8% |
| Other operating charges | 640/8 | €1,952 | €2,676 | +€724 | +37.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €87,724 | €154,699 | +€66,974 | +76.3% |
| Operating profit (loss) | 9901 | €3,211 | €13,441 | +€10,230 | +319% |
| Financial income | 75/76B | €2 | €133 | +€131 | +7,632% |
| Recurring financial income | 75 | €2 | €133 | +€131 | +7,632% |
| Financial charges | 65/66B | €2,965 | €3,199 | +€233 | +7.9% |
| Recurring financial charges | 65 | €2,965 | €3,199 | +€233 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €248 | €10,375 | +€10,128 | +4,088% |
| Income taxes | 67/77 | €94 | €5,787 | +€5,692 | +6,031% |
| Profit (loss) for the period | 9904 | €153 | €4,589 | +€4,435 | +2,892% |
| Profit (loss) for the period to be appropriated | 9905 | €153 | €4,589 | +€4,435 | +2,892% |
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 21 October 2026 via checked.be.