CAFE RAFAEL: 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 RAFAEL
Largest movements
- Receivables within one year +€27,274
up €27,274 (+199%), from €13,738 to €41,012
- Cash -€1,649
down €1,649 (-20.4%), from €8,087 to €6,438
mainly Receivables within one year (-€27,274) and Stocks and contracts (-€1,396)
- Stocks and contracts +€1,396
up €1,396 (+8.2%), from €17,104 to €18,500
- Profit (loss) carried forward +€20,891
up €20,891 (+74.8%), from €27,936 to €48,826
- Tax, wage and social debts +€4,056
up €4,056 (+117%), from €3,459 to €7,515
- Trade debts +€1,759
up €1,759 (+101%), from €1,744 to €3,502
- Gross operating margin +€20,093
up €20,093 (+87.8%), from €22,897 to €42,990
- Other operating charges +€4,500
up €4,500 (+31.3%), from €14,357 to €18,857
- Taxes +€4,180
up €4,180 (+254%), from €1,644 to €5,824
- Financial charges -€1,723
down €1,723, from €1,152 to -€571
- Financial income +€1,618
up €1,618 (+229%), from €708 to €2,326
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,338 | €66,044 | +€26,706 | +67.9% |
| Fixed assets | 21/28 | €409 | €94 | -€315 | -77.1% |
| Tangible fixed assets | 22/27 | €409 | €94 | -€315 | -77.1% |
| Furniture and vehicles | 24 | €409 | €94 | -€315 | -77.1% |
| Current assets | 29/58 | €38,929 | €65,950 | +€27,021 | +69.4% |
| Stocks and contracts in progress | 3 | €17,104 | €18,500 | +€1,396 | +8.2% |
| Stocks | 30/36 | €17,104 | €18,500 | +€1,396 | +8.2% |
| Amounts receivable within one year | 40/41 | €13,738 | €41,012 | +€27,274 | +199% |
| Other amounts receivable | 41 | €13,738 | €41,012 | +€27,274 | +199% |
| Cash at bank and in hand | 54/58 | €8,087 | €6,438 | -€1,649 | -20.4% |
| Total equity and liabilities | 10/49 | €39,338 | €66,044 | +€26,706 | +67.9% |
| Equity | 10/15 | €34,136 | €55,026 | +€20,891 | +61.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,936 | €48,826 | +€20,891 | +74.8% |
| Amounts payable | 17/49 | €5,203 | €11,018 | +€5,815 | +112% |
| Amounts payable within one year | 42/48 | €5,203 | €11,018 | +€5,815 | +112% |
| Trade debts | 44 | €1,744 | €3,502 | +€1,759 | +101% |
| Suppliers | 440/4 | €1,744 | €3,502 | +€1,759 | +101% |
| Taxes, remuneration and social security | 45 | €3,459 | €7,515 | +€4,056 | +117% |
| Taxes | 450/3 | €3,459 | €7,515 | +€4,056 | +117% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €395 | €315 | -€80 | -20.2% |
| Other operating charges | 640/8 | €14,357 | €18,857 | +€4,500 | +31.3% |
| Gross operating margin | 9900 | €22,897 | €42,990 | +€20,093 | +87.8% |
| Operating profit (loss) | 9901 | €8,144 | €23,817 | +€15,673 | +192% |
| Financial income | 75/76B | €708 | €2,326 | +€1,618 | +229% |
| Recurring financial income | 75 | €708 | €2,326 | +€1,618 | +229% |
| Financial charges | 65/66B | €1,152 | -€571 | -€1,723 | |
| Recurring financial charges | 65 | €1,152 | -€571 | -€1,723 | |
| Profit (loss) for the period before taxes | 9903 | €7,700 | €26,714 | +€19,015 | +247% |
| Income taxes | 67/77 | €1,644 | €5,824 | +€4,180 | +254% |
| Profit (loss) for the period | 9904 | €6,056 | €20,891 | +€14,835 | +245% |
| Profit (loss) for the period to be appropriated | 9905 | €6,056 | €20,891 | +€14,835 | +245% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.