CAFE QUARANTE: 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.
CAFE QUARANTE
Largest movements
- Receivables within one year +€11,760
up €11,760 (+47.3%), from €24,847 to €36,607
of which Trade receivables: +€14,404
- Tangible fixed assets -€9,651
down €9,651 (-29.1%), from €33,123 to €23,472
- Receivables after one year -€7,500
down €7,500 (-30.0%), from €25,000 to €17,500
- Cash -€4,573
down €4,573 (-4.0%), from €115,473 to €110,900
mainly Tax, wage and social debts (-€14,042) and Receivables within one year (-€11,760)
- Reserves +€16,974
up €16,974 (+39.3%), from €43,177 to €60,151
- Tax, wage and social debts -€14,042
down €14,042 (-87.7%), from €16,009 to €1,967
of which Remuneration and social security: -€7,299
- Debts after one year -€7,171
down €7,171 (-37.2%), from €19,293 to €12,122
- Trade debts -€6,883
down €6,883 (-29.3%), from €23,529 to €16,646
- Gross operating margin +€11,259
up €11,259 (+46.7%), from €24,127 to €35,386
- Depreciation +€3,044
up €3,044 (+46.1%), from €6,607 to €9,651
- Taxes +€1,806
up €1,806 (+27.5%), from €6,579 to €8,385
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 | €206,668 | €195,445 | -€11,223 | -5.4% |
| Fixed assets | 21/28 | €34,003 | €24,352 | -€9,651 | -28.4% |
| Tangible fixed assets | 22/27 | €33,123 | €23,472 | -€9,651 | -29.1% |
| Plant, machinery and equipment | 23 | €33,123 | €23,472 | -€9,651 | -29.1% |
| Financial fixed assets | 28 | €880 | €880 | = | 0.0% |
| Current assets | 29/58 | €172,665 | €171,093 | -€1,572 | -0.9% |
| Amounts receivable after more than one year | 29 | €25,000 | €17,500 | -€7,500 | -30.0% |
| Other amounts receivable | 291 | €25,000 | €17,500 | -€7,500 | -30.0% |
| Stocks and contracts in progress | 3 | €7,345 | €6,086 | -€1,259 | -17.1% |
| Stocks | 30/36 | €7,345 | €6,086 | -€1,259 | -17.1% |
| Amounts receivable within one year | 40/41 | €24,847 | €36,607 | +€11,760 | +47.3% |
| Trade receivables | 40 | €19,601 | €34,005 | +€14,404 | +73.5% |
| Other amounts receivable | 41 | €5,246 | €2,602 | -€2,644 | -50.4% |
| Cash at bank and in hand | 54/58 | €115,473 | €110,900 | -€4,573 | -4.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €206,668 | €195,445 | -€11,223 | -5.4% |
| Equity | 10/15 | €140,666 | €157,640 | +€16,974 | +12.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €43,177 | €60,151 | +€16,974 | +39.3% |
| Distributable reserves | 133 | €43,177 | €60,151 | +€16,974 | +39.3% |
| Profit (loss) carried forward | 14 | €96,489 | €96,489 | = | 0.0% |
| Amounts payable | 17/49 | €66,002 | €37,805 | -€28,197 | -42.7% |
| Amounts payable after more than one year | 17 | €19,293 | €12,122 | -€7,171 | -37.2% |
| Financial debts | 170/4 | €19,293 | €12,122 | -€7,171 | -37.2% |
| Amounts payable within one year | 42/48 | €46,709 | €25,683 | -€21,026 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €3,116 | €3,094 | -€22 | -0.7% |
| Financial debts | 43 | €4,055 | €3,976 | -€79 | -1.9% |
| Credit institutions | 430/8 | €4,055 | €3,976 | -€79 | -1.9% |
| Trade debts | 44 | €23,529 | €16,646 | -€6,883 | -29.3% |
| Suppliers | 440/4 | €23,529 | €16,646 | -€6,883 | -29.3% |
| Taxes, remuneration and social security | 45 | €16,009 | €1,967 | -€14,042 | -87.7% |
| Taxes | 450/3 | €8,441 | €1,698 | -€6,743 | -79.9% |
| Remuneration and social security | 454/9 | €7,568 | €269 | -€7,299 | -96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,607 | €9,651 | +€3,044 | +46.1% |
| Other operating charges | 640/8 | €128 | €128 | = | 0.0% |
| Gross operating margin | 9900 | €24,127 | €35,386 | +€11,259 | +46.7% |
| Operating profit (loss) | 9901 | €17,392 | €25,607 | +€8,215 | +47.2% |
| Financial income | 75/76B | €218 | €25 | -€193 | -88.5% |
| Recurring financial income | 75 | €218 | €25 | -€193 | -88.5% |
| Financial charges | 65/66B | €568 | €273 | -€295 | -51.9% |
| Recurring financial charges | 65 | €568 | €273 | -€295 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | €17,042 | €25,359 | +€8,317 | +48.8% |
| Income taxes | 67/77 | €6,579 | €8,385 | +€1,806 | +27.5% |
| Profit (loss) for the period | 9904 | €10,463 | €16,974 | +€6,511 | +62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,463 | €16,974 | +€6,511 | +62.2% |
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 1 October 2026 via checked.be.