Café Normal: 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.
Café Normal
Largest movements
- Cash -€14,425
down €14,425 (-63.8%), from €22,616 to €8,191
mainly Debts after one year (-€23,161) and Trade debts (-€12,578)
- Tangible fixed assets -€4,639
down €4,639 (-8.2%), from €56,334 to €51,694
of which Land and buildings: -€2,978
- Stocks and contracts +€1,580
up €1,580 (+73.9%), from €2,136 to €3,716
- Debts after one year -€23,161
down €23,161 (-44.3%), from €52,323 to €29,162
- Profit (loss) carried forward +€18,645
up €18,645 (+82.9%), from -€22,478 to -€3,833
- Trade debts -€12,578
down €12,578 (-73.0%), from €17,233 to €4,655
- Advances received -€1,135
down €1,135 (-100.0%), from €1,135 to €0
- Gross operating margin +€40,381
up €40,381 (+38.8%), from €103,965 to €144,346
- Staff costs +€12,406
up €12,406 (+12.5%), from €99,037 to €111,443
- Other operating charges +€4,119
up €4,119 (+458.0%), from €899 to €5,018
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 | €83,530 | €65,307 | -€18,224 | -21.8% |
| Fixed assets | 21/28 | €56,334 | €51,694 | -€4,639 | -8.2% |
| Tangible fixed assets | 22/27 | €56,334 | €51,694 | -€4,639 | -8.2% |
| Land and buildings | 22 | €32,094 | €29,116 | -€2,978 | -9.3% |
| Plant, machinery and equipment | 23 | €20,180 | €19,603 | -€577 | -2.9% |
| Furniture and vehicles | 24 | €4,060 | €2,976 | -€1,084 | -26.7% |
| Current assets | 29/58 | €27,197 | €13,612 | -€13,584 | -49.9% |
| Stocks and contracts in progress | 3 | €2,136 | €3,716 | +€1,580 | +73.9% |
| Stocks | 30/36 | €2,136 | €3,716 | +€1,580 | +73.9% |
| Amounts receivable within one year | 40/41 | €2,311 | €1,509 | -€801 | -34.7% |
| Trade receivables | 40 | €1,531 | €31 | -€1,500 | -98.0% |
| Other amounts receivable | 41 | €779 | €1,478 | +€699 | +89.7% |
| Cash at bank and in hand | 54/58 | €22,616 | €8,191 | -€14,425 | -63.8% |
| Deferred charges and accrued income | 490/1 | €134 | €197 | +€63 | +46.8% |
| Total equity and liabilities | 10/49 | €83,530 | €65,307 | -€18,224 | -21.8% |
| Equity | 10/15 | -€16,478 | €2,167 | +€18,645 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,478 | -€3,833 | +€18,645 | +82.9% |
| Amounts payable | 17/49 | €100,008 | €63,140 | -€36,868 | -36.9% |
| Amounts payable after more than one year | 17 | €52,323 | €29,162 | -€23,161 | -44.3% |
| Financial debts | 170/4 | €52,323 | €29,162 | -€23,161 | -44.3% |
| Amounts payable within one year | 42/48 | €47,686 | €33,978 | -€13,708 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €9,679 | €10,213 | +€535 | +5.5% |
| Financial debts | 43 | - | €10 | +€10 | |
| Credit institutions | 430/8 | - | €10 | +€10 | |
| Trade debts | 44 | €17,233 | €4,655 | -€12,578 | -73.0% |
| Suppliers | 440/4 | €17,233 | €4,655 | -€12,578 | -73.0% |
| Advances received on contracts in progress | 46 | €1,135 | €0 | -€1,135 | -100.0% |
| Taxes, remuneration and social security | 45 | €17,527 | €16,740 | -€787 | -4.5% |
| Taxes | 450/3 | €3,698 | €6,241 | +€2,543 | +68.8% |
| Remuneration and social security | 454/9 | €13,829 | €10,499 | -€3,330 | -24.1% |
| Other amounts payable | 47/48 | €2,112 | €2,360 | +€248 | +11.7% |
| Remuneration, social security and pensions | 62 | €99,037 | €111,443 | +€12,406 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,526 | €7,799 | +€273 | +3.6% |
| Other operating charges | 640/8 | €899 | €5,018 | +€4,119 | +458.0% |
| Gross operating margin | 9900 | €103,965 | €144,346 | +€40,381 | +38.8% |
| Operating profit (loss) | 9901 | -€3,497 | €20,087 | +€23,584 | |
| Financial income | 75/76B | €505 | €907 | +€402 | +79.5% |
| Recurring financial income | 75 | €505 | €907 | +€402 | +79.5% |
| Financial charges | 65/66B | €3,345 | €2,349 | -€996 | -29.8% |
| Recurring financial charges | 65 | €3,345 | €2,349 | -€996 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,337 | €18,645 | +€24,981 | |
| Profit (loss) for the period | 9904 | -€6,337 | €18,645 | +€24,981 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,337 | €18,645 | +€24,981 |
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 3 October 2026 via checked.be.