Café Pastis: 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 Pastis
Largest movements
- Tangible fixed assets -€15,191
down €15,191 (-16.3%), from €93,044 to €77,853
of which Furniture and vehicles: -€10,572
- Receivables within one year -€11,630
down €11,630 (-23.0%), from €50,653 to €39,023
of which Trade receivables: -€11,634
- Cash -€2,719
down €2,719 (-20.2%), from €13,435 to €10,716
mainly Debts after one year (-€22,022) and Net result for the year (-€19,211)
- Debts after one year -€22,022
down €22,022 (-26.8%), from €82,311 to €60,289
- Profit (loss) carried forward -€19,211
down €19,211, from €14,341 to -€4,870
- Other debts +€12,970
new in 2025: €12,970
- Trade debts -€3,032
down €3,032 (-13.3%), from €22,812 to €19,780
- Depreciation +€18,923
up €18,923 (+147%), from €12,832 to €31,755
- Gross operating margin +€4,988
up €4,988, from -€3,014 to €1,975
- Financial income +€2,692
up €2,692 (+19.3%), from €13,955 to €16,647
- Other operating charges +€602
up €602 (+36.6%), from €1,646 to €2,248
- Financial charges +€466
up €466 (+13.8%), from €3,364 to €3,830
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 | €165,762 | €135,797 | -€29,965 | -18.1% |
| Fixed assets | 21/28 | €93,044 | €77,853 | -€15,191 | -16.3% |
| Tangible fixed assets | 22/27 | €93,044 | €77,853 | -€15,191 | -16.3% |
| Land and buildings | 22 | €8,864 | €3,582 | -€5,283 | -59.6% |
| Plant, machinery and equipment | 23 | €7,297 | €7,961 | +€664 | +9.1% |
| Furniture and vehicles | 24 | €76,883 | €66,310 | -€10,572 | -13.8% |
| Current assets | 29/58 | €72,718 | €57,944 | -€14,774 | -20.3% |
| Stocks and contracts in progress | 3 | €8,630 | €8,205 | -€425 | -4.9% |
| Stocks | 30/36 | €8,630 | €8,205 | -€425 | -4.9% |
| Amounts receivable within one year | 40/41 | €50,653 | €39,023 | -€11,630 | -23.0% |
| Trade receivables | 40 | €20,783 | €9,149 | -€11,634 | -56.0% |
| Other amounts receivable | 41 | €29,870 | €29,874 | +€4 | 0.0% |
| Cash at bank and in hand | 54/58 | €13,435 | €10,716 | -€2,719 | -20.2% |
| Total equity and liabilities | 10/49 | €165,762 | €135,797 | -€29,965 | -18.1% |
| Equity | 10/15 | €33,141 | €13,930 | -€19,211 | -58.0% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €14,341 | -€4,870 | -€19,211 | |
| Amounts payable | 17/49 | €132,621 | €121,867 | -€10,754 | -8.1% |
| Amounts payable after more than one year | 17 | €82,311 | €60,289 | -€22,022 | -26.8% |
| Financial debts | 170/4 | €82,311 | €60,289 | -€22,022 | -26.8% |
| Amounts payable within one year | 42/48 | €50,310 | €61,578 | +€11,268 | +22.4% |
| Financial debts | 43 | €21,710 | €22,022 | +€312 | +1.4% |
| Credit institutions | 430/8 | €21,710 | €22,022 | +€312 | +1.4% |
| Trade debts | 44 | €22,812 | €19,780 | -€3,032 | -13.3% |
| Suppliers | 440/4 | €22,812 | €19,780 | -€3,032 | -13.3% |
| Taxes, remuneration and social security | 45 | €5,787 | €6,806 | +€1,019 | +17.6% |
| Taxes | 450/3 | €5,787 | €4,737 | -€1,050 | -18.1% |
| Remuneration and social security | 454/9 | - | €2,069 | +€2,069 | |
| Other amounts payable | 47/48 | - | €12,970 | +€12,970 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,832 | €31,755 | +€18,923 | +147% |
| Other operating charges | 640/8 | €1,646 | €2,248 | +€602 | +36.6% |
| Gross operating margin | 9900 | -€3,014 | €1,975 | +€4,988 | |
| Operating profit (loss) | 9901 | -€17,492 | -€32,029 | -€14,537 | -83.1% |
| Financial income | 75/76B | €13,955 | €16,647 | +€2,692 | +19.3% |
| Recurring financial income | 75 | €13,955 | €16,647 | +€2,692 | +19.3% |
| Financial charges | 65/66B | €3,364 | €3,830 | +€466 | +13.8% |
| Recurring financial charges | 65 | €3,364 | €3,830 | +€466 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,901 | -€19,211 | -€12,311 | -178% |
| Profit (loss) for the period | 9904 | -€6,901 | -€19,211 | -€12,311 | -178% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,901 | -€19,211 | -€12,311 | -178% |
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 25 October 2026 via checked.be.