Café Pistolet: 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 Pistolet
Largest movements
- Tangible fixed assets -€6,034
down €6,034 (-23.7%), from €25,450 to €19,416
of which Plant, machinery and equipment: -€5,375
- Cash -€5,642
down €5,642 (-28.7%), from €19,685 to €14,043
mainly Tax, wage and social debts (-€4,522) and Trade debts (-€3,933)
- Intangible fixed assets -€2,222
down €2,222 (-16.7%), from €13,333 to €11,111
- Deferred charges and accrued income -€1,422
down €1,422 (-29.1%), from €4,892 to €3,470
- Receivables within one year -€854
down €854 (-37.5%), from €2,278 to €1,423
of which Other amounts receivable: -€1,827
- Tax, wage and social debts -€4,522
down €4,522 (-35.4%), from €12,757 to €8,235
of which Taxes: -€3,838
- Trade debts -€3,933
down €3,933 (-58.2%), from €6,759 to €2,826
- Debts after one year -€3,595
down €3,595 (-36.3%), from €9,912 to €6,317
- Other debts -€2,466
down €2,466 (-20.4%), from €12,109 to €9,643
- Accrued charges and deferred income -€1,798
down €1,798 (-81.6%), from €2,204 to €406
- Gross operating margin -€6,634
down €6,634 (-22.5%), from €29,506 to €22,872
- Staff costs -€2,035
down €2,035 (-25.9%), from €7,858 to €5,823
- Taxes -€1,014
down €1,014 (-56.5%), from €1,794 to €780
- Depreciation -€792
down €792 (-8.2%), from €9,702 to €8,911
- Other operating charges -€365
down €365 (-8.5%), from €4,271 to €3,906
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 | €68,638 | €52,463 | -€16,175 | -23.6% |
| Fixed assets | 21/28 | €38,783 | €30,527 | -€8,256 | -21.3% |
| Intangible fixed assets | 21 | €13,333 | €11,111 | -€2,222 | -16.7% |
| Tangible fixed assets | 22/27 | €25,450 | €19,416 | -€6,034 | -23.7% |
| Plant, machinery and equipment | 23 | €22,657 | €17,281 | -€5,375 | -23.7% |
| Furniture and vehicles | 24 | €2,793 | €2,135 | -€659 | -23.6% |
| Current assets | 29/58 | €29,855 | €21,937 | -€7,918 | -26.5% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,278 | €1,423 | -€854 | -37.5% |
| Trade receivables | 40 | €409 | €1,382 | +€972 | +238% |
| Other amounts receivable | 41 | €1,869 | €42 | -€1,827 | -97.8% |
| Cash at bank and in hand | 54/58 | €19,685 | €14,043 | -€5,642 | -28.7% |
| Deferred charges and accrued income | 490/1 | €4,892 | €3,470 | -€1,422 | -29.1% |
| Total equity and liabilities | 10/49 | €68,638 | €52,463 | -€16,175 | -23.6% |
| Equity | 10/15 | €21,441 | €21,441 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €11,441 | €11,441 | = | 0.0% |
| Distributable reserves | 133 | €11,441 | €11,441 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €47,197 | €31,022 | -€16,175 | -34.3% |
| Amounts payable after more than one year | 17 | €9,912 | €6,317 | -€3,595 | -36.3% |
| Financial debts | 170/4 | €9,912 | €6,317 | -€3,595 | -36.3% |
| Amounts payable within one year | 42/48 | €35,081 | €24,299 | -€10,782 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €3,456 | €3,595 | +€139 | +4.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,759 | €2,826 | -€3,933 | -58.2% |
| Suppliers | 440/4 | €6,759 | €2,826 | -€3,933 | -58.2% |
| Taxes, remuneration and social security | 45 | €12,757 | €8,235 | -€4,522 | -35.4% |
| Taxes | 450/3 | €8,243 | €4,405 | -€3,838 | -46.6% |
| Remuneration and social security | 454/9 | €4,514 | €3,830 | -€684 | -15.2% |
| Other amounts payable | 47/48 | €12,109 | €9,643 | -€2,466 | -20.4% |
| Accrued charges and deferred income | 492/3 | €2,204 | €406 | -€1,798 | -81.6% |
| Remuneration, social security and pensions | 62 | €7,858 | €5,823 | -€2,035 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,702 | €8,911 | -€792 | -8.2% |
| Other operating charges | 640/8 | €4,271 | €3,906 | -€365 | -8.5% |
| Gross operating margin | 9900 | €29,506 | €22,872 | -€6,634 | -22.5% |
| Operating profit (loss) | 9901 | €7,674 | €4,232 | -€3,442 | -44.9% |
| Financial income | 75/76B | €57 | €211 | +€153 | +268% |
| Recurring financial income | 75 | €57 | €211 | +€153 | +268% |
| Financial charges | 65/66B | €3,116 | €2,965 | -€151 | -4.9% |
| Recurring financial charges | 65 | €3,116 | €2,965 | -€151 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €4,616 | €1,478 | -€3,138 | -68.0% |
| Income taxes | 67/77 | €1,794 | €780 | -€1,014 | -56.5% |
| Profit (loss) for the period | 9904 | €2,822 | €698 | -€2,124 | -75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,822 | €698 | -€2,124 | -75.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.