CAFE NAPOLEON: 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.
CAFE NAPOLEON
Largest movements
- Tangible fixed assets -€18,309
down €18,309 (-6.4%), from €285,685 to €267,376
of which Land and buildings: -€14,274
- Cash -€11,093
down €11,093 (-56.1%), from €19,766 to €8,673
mainly Debts after one year (-€25,901) and Net result for the year (-€8,241)
- Receivables within one year -€7,748
down €7,748 (-92.1%), from €8,416 to €668
of which Other amounts receivable: -€5,713
- Debts after one year -€25,901
down €25,901 (-36.1%), from €71,809 to €45,908
- Reserves -€22,732
down €22,732 (-69.3%), from €32,779 to €10,047
- Profit (loss) carried forward +€14,491
up €14,491 (+94.2%), from -€15,391 to -€900
- Other debts -€7,870
down €7,870 (-4.7%), from €166,873 to €159,003
- Trade debts +€3,717
up €3,717 (+43.0%), from €8,636 to €12,352
- Gross operating margin -€18,307
down €18,307 (-42.7%), from €42,878 to €24,572
- Depreciation -€3,753
down €3,753 (-17.0%), from €22,062 to €18,309
- Financial charges +€2,686
up €2,686 (+48.1%), from €5,585 to €8,271
- Other operating charges +€1,128
up €1,128 (+25.6%), from €4,401 to €5,528
- Staff costs +€558
new in 2025: €558
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 | €321,981 | €283,688 | -€38,292 | -11.9% |
| Fixed assets | 21/28 | €286,965 | €268,240 | -€18,725 | -6.5% |
| Tangible fixed assets | 22/27 | €285,685 | €267,376 | -€18,309 | -6.4% |
| Land and buildings | 22 | €274,157 | €259,884 | -€14,274 | -5.2% |
| Plant, machinery and equipment | 23 | €11,528 | €7,492 | -€4,035 | -35.0% |
| Financial fixed assets | 28 | €1,280 | €864 | -€416 | -32.5% |
| Current assets | 29/58 | €35,016 | €15,448 | -€19,568 | -55.9% |
| Stocks and contracts in progress | 3 | €6,833 | €6,107 | -€726 | -10.6% |
| Stocks | 30/36 | €6,833 | €6,107 | -€726 | -10.6% |
| Amounts receivable within one year | 40/41 | €8,416 | €668 | -€7,748 | -92.1% |
| Trade receivables | 40 | €2,035 | - | -€2,035 | |
| Other amounts receivable | 41 | €6,381 | €668 | -€5,713 | -89.5% |
| Cash at bank and in hand | 54/58 | €19,766 | €8,673 | -€11,093 | -56.1% |
| Total equity and liabilities | 10/49 | €321,981 | €283,688 | -€38,292 | -11.9% |
| Equity | 10/15 | €35,988 | €27,747 | -€8,241 | -22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,779 | €10,047 | -€22,732 | -69.3% |
| Distributable reserves | 133 | €32,779 | €10,047 | -€22,732 | -69.3% |
| Profit (loss) carried forward | 14 | -€15,391 | -€900 | +€14,491 | +94.2% |
| Amounts payable | 17/49 | €285,993 | €255,941 | -€30,052 | -10.5% |
| Amounts payable after more than one year | 17 | €71,809 | €45,908 | -€25,901 | -36.1% |
| Financial debts | 170/4 | €71,809 | €45,908 | -€25,901 | -36.1% |
| Amounts payable within one year | 42/48 | €214,184 | €210,034 | -€4,151 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €33,066 | €34,701 | +€1,635 | +4.9% |
| Trade debts | 44 | €8,636 | €12,352 | +€3,717 | +43.0% |
| Suppliers | 440/4 | €8,636 | €12,352 | +€3,717 | +43.0% |
| Taxes, remuneration and social security | 45 | €5,609 | €3,977 | -€1,632 | -29.1% |
| Taxes | 450/3 | €4,109 | €2,477 | -€1,632 | -39.7% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €166,873 | €159,003 | -€7,870 | -4.7% |
| Remuneration, social security and pensions | 62 | - | €558 | +€558 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,062 | €18,309 | -€3,753 | -17.0% |
| Other operating charges | 640/8 | €4,401 | €5,528 | +€1,128 | +25.6% |
| Gross operating margin | 9900 | €42,878 | €24,572 | -€18,307 | -42.7% |
| Operating profit (loss) | 9901 | €16,416 | €177 | -€16,238 | -98.9% |
| Financial income | 75/76B | €27 | €16 | -€10 | -38.5% |
| Recurring financial income | 75 | €27 | €16 | -€10 | -38.5% |
| Financial charges | 65/66B | €5,585 | €8,271 | +€2,686 | +48.1% |
| Recurring financial charges | 65 | €5,585 | €8,271 | +€2,686 | +48.1% |
| Profit (loss) for the period before taxes | 9903 | €10,857 | -€8,078 | -€18,935 | |
| Income taxes | 67/77 | €42 | €163 | +€121 | +288% |
| Profit (loss) for the period | 9904 | €10,815 | -€8,241 | -€19,056 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,815 | -€8,241 | -€19,056 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.