Café Romain: 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 Romain
Largest movements
- Cash -€39,613
down €39,613 (-49.3%), from €80,284 to €40,671
mainly Investment in fixed assets (net) (-€20,706) and Net result for the year (-€15,370)
- Tangible fixed assets +€19,136
up €19,136 (+937%), from €2,043 to €21,179
- Stocks and contracts +€4,574
up €4,574 (+109%), from €4,178 to €8,752
- Receivables within one year -€2,760
down €2,760 (-7.8%), from €35,183 to €32,423
of which Trade receivables: -€3,648
- Profit (loss) carried forward -€15,370
down €15,370, from €1,265 to -€14,105
- Tax, wage and social debts -€3,848
down €3,848 (-37.9%), from €10,150 to €6,302
- Trade debts +€3,618
up €3,618 (+20.8%), from €17,387 to €21,004
- Other debts -€2,952
down €2,952 (-86.6%), from €3,408 to €456
- Gross operating margin -€17,020
down €17,020, from €7,591 to -€9,430
- Other operating charges -€2,058
down €2,058 (-75.9%), from €2,712 to €654
- Depreciation +€983
up €983 (+192%), from €513 to €1,496
- Financial charges +€939
up €939 (+33.1%), from €2,837 to €3,776
- Taxes -€385
down €385 (-96.3%), from €400 to €15
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 | €129,969 | €111,416 | -€18,553 | -14.3% |
| Fixed assets | 21/28 | €10,025 | €29,236 | +€19,211 | +192% |
| Tangible fixed assets | 22/27 | €2,043 | €21,179 | +€19,136 | +937% |
| Land and buildings | 22 | - | €6,050 | +€6,050 | |
| Plant, machinery and equipment | 23 | - | €4,020 | +€4,020 | |
| Furniture and vehicles | 24 | €2,043 | €11,109 | +€9,066 | +444% |
| Financial fixed assets | 28 | €7,982 | €8,057 | +€75 | +0.9% |
| Current assets | 29/58 | €119,944 | €82,180 | -€37,764 | -31.5% |
| Stocks and contracts in progress | 3 | €4,178 | €8,752 | +€4,574 | +109% |
| Stocks | 30/36 | €4,178 | €8,752 | +€4,574 | +109% |
| Amounts receivable within one year | 40/41 | €35,183 | €32,423 | -€2,760 | -7.8% |
| Trade receivables | 40 | €23,985 | €20,337 | -€3,648 | -15.2% |
| Other amounts receivable | 41 | €11,198 | €12,086 | +€888 | +7.9% |
| Cash at bank and in hand | 54/58 | €80,284 | €40,671 | -€39,613 | -49.3% |
| Deferred charges and accrued income | 490/1 | €299 | €335 | +€36 | +11.9% |
| Total equity and liabilities | 10/49 | €129,969 | €111,416 | -€18,553 | -14.3% |
| Equity | 10/15 | €99,025 | €83,654 | -€15,370 | -15.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €91,560 | €91,560 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,460 | €11,460 | = | 0.0% |
| Distributable reserves | 133 | €78,240 | €78,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,265 | -€14,105 | -€15,370 | |
| Amounts payable | 17/49 | €30,945 | €27,762 | -€3,183 | -10.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €30,945 | €27,762 | -€3,183 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €17,387 | €21,004 | +€3,618 | +20.8% |
| Suppliers | 440/4 | €17,387 | €21,004 | +€3,618 | +20.8% |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €10,150 | €6,302 | -€3,848 | -37.9% |
| Taxes | 450/3 | €10,150 | €6,302 | -€3,848 | -37.9% |
| Other amounts payable | 47/48 | €3,408 | €456 | -€2,952 | -86.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €513 | €1,496 | +€983 | +192% |
| Other operating charges | 640/8 | €2,712 | €654 | -€2,058 | -75.9% |
| Gross operating margin | 9900 | €7,591 | -€9,430 | -€17,020 | |
| Operating profit (loss) | 9901 | €4,366 | -€11,579 | -€15,945 | |
| Financial income | 75/76B | €136 | €0 | -€136 | -99.8% |
| Recurring financial income | 75 | €136 | €0 | -€136 | -99.8% |
| Financial charges | 65/66B | €2,837 | €3,776 | +€939 | +33.1% |
| Recurring financial charges | 65 | €2,837 | €3,776 | +€939 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €1,665 | -€15,355 | -€17,020 | |
| Income taxes | 67/77 | €400 | €15 | -€385 | -96.3% |
| Profit (loss) for the period | 9904 | €1,265 | -€15,370 | -€16,635 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,265 | -€15,370 | -€16,635 |
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 24 October 2026 via checked.be.