CAFE PARTI: 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 PARTI
Largest movements
- Cash +€17,527
up €17,527 (+94.5%), from €18,547 to €36,073
mainly Net result for the year (+€41,710) and Other debts (+€24,232)
- Deferred charges and accrued income -€6,264
down €6,264 (-100%), from €6,264 to €0
- Tangible fixed assets -€5,656
down €5,656 (-4.2%), from €135,511 to €129,855
- Receivables after one year -€4,886
down €4,886 (-100%), from €4,886 to €0
of which Trade receivables: -€4,886
- Reserves -€26,657
down €26,657 (-27.3%), from €97,717 to €71,061
- Other debts +€24,232
up €24,232 (+54.7%), from €44,301 to €68,533
- Current portion of long-term debt -€5,740
down €5,740 (-100%), from €5,740 to €0
- Trade debts +€4,778
up €4,778 (+235%), from €2,029 to €6,806
- Tax, wage and social debts +€4,107
up €4,107 (+23.8%), from €17,250 to €21,357
- Taxes +€2,821
up €2,821 (+15.2%), from €18,536 to €21,357
- Gross operating margin +€2,526
up €2,526 (+3.6%), from €70,955 to €73,481
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 | €168,038 | €168,757 | +€719 | +0.4% |
| Fixed assets | 21/28 | €135,511 | €129,855 | -€5,656 | -4.2% |
| Tangible fixed assets | 22/27 | €135,511 | €129,855 | -€5,656 | -4.2% |
| Land and buildings | 22 | €135,511 | €129,855 | -€5,656 | -4.2% |
| Current assets | 29/58 | €32,527 | €38,902 | +€6,376 | +19.6% |
| Amounts receivable after more than one year | 29 | €4,886 | €0 | -€4,886 | -100% |
| Trade receivables | 290 | €4,886 | - | -€4,886 | |
| Other amounts receivable | 291 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,829 | €2,829 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,829 | €2,829 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,547 | €36,073 | +€17,527 | +94.5% |
| Deferred charges and accrued income | 490/1 | €6,264 | €0 | -€6,264 | -100% |
| Total equity and liabilities | 10/49 | €168,038 | €168,757 | +€719 | +0.4% |
| Equity | 10/15 | €98,717 | €72,061 | -€26,657 | -27.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €97,717 | €71,061 | -€26,657 | -27.3% |
| Distributable reserves | 133 | €97,717 | €71,061 | -€26,657 | -27.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,320 | €96,696 | +€27,376 | +39.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €69,320 | €96,696 | +€27,376 | +39.5% |
| Current portion of amounts payable after more than one year | 42 | €5,740 | €0 | -€5,740 | -100% |
| Trade debts | 44 | €2,029 | €6,806 | +€4,778 | +235% |
| Suppliers | 440/4 | €2,029 | €6,806 | +€4,778 | +235% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €17,250 | €21,357 | +€4,107 | +23.8% |
| Taxes | 450/3 | €17,250 | €21,357 | +€4,107 | +23.8% |
| Other amounts payable | 47/48 | €44,301 | €68,533 | +€24,232 | +54.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,656 | €5,656 | +€0 | 0.0% |
| Other operating charges | 640/8 | €5,024 | €4,859 | -€164 | -3.3% |
| Gross operating margin | 9900 | €70,955 | €73,481 | +€2,526 | +3.6% |
| Operating profit (loss) | 9901 | €60,275 | €62,965 | +€2,691 | +4.5% |
| Financial income | 75/76B | €242 | €208 | -€35 | -14.4% |
| Recurring financial income | 75 | €242 | €208 | -€35 | -14.4% |
| Financial charges | 65/66B | €268 | €106 | -€163 | -60.6% |
| Recurring financial charges | 65 | €268 | €106 | -€163 | -60.6% |
| Profit (loss) for the period before taxes | 9903 | €60,249 | €63,067 | +€2,818 | +4.7% |
| Income taxes | 67/77 | €18,536 | €21,357 | +€2,821 | +15.2% |
| Profit (loss) for the period | 9904 | €41,713 | €41,710 | -€3 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,713 | €41,710 | -€3 | 0.0% |
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 13 October 2026 via checked.be.