Café Sirène: 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 Sirène
Largest movements
- Cash -€304,566
down €304,566 (-51.9%), from €586,380 to €281,814
mainly Short-term financial debts (-€925,000) and Trade debts (-€387,107)
- Tangible fixed assets -€58,859
down €58,859 (-5.5%), from €1.1m to €1.0m
of which Plant, machinery and equipment: -€38,646
- Receivables within one year -€42,775
down €42,775 (-88.0%), from €48,612 to €5,837
of which Trade receivables: -€23,138
- Deferred charges and accrued income -€27,026
down €27,026 (-93.1%), from €29,015 to €1,990
- Contributions +€925,000
up €925,000 (+56.5%), from €1.6m to €2.6m
- Short-term financial debts -€925,000
down €925,000 (-100%), from €925,000 to €0
- Trade debts -€387,107
down €387,107 (-62.3%), from €621,324 to €234,217
- Profit (loss) carried forward -€93,104
down €93,104 (-7.2%), from -€1.3m to -€1.4m
- Other debts +€28,817
new in 2025: €28,817
- Gross operating margin +€776,009
up €776,009 (+2,274%), from €34,133 to €810,142
- Staff costs -€81,160
down €81,160 (-9.9%), from €819,957 to €738,797
- Financial charges -€33,023
down €33,023 (-64.6%), from €51,129 to €18,105
- Depreciation +€28,434
up €28,434 (+30.9%), from €92,005 to €120,440
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 | €1,992,351 | €1,545,793 | -€446,558 | -22.4% |
| Fixed assets | 21/28 | €1,279,770 | €1,227,192 | -€52,578 | -4.1% |
| Intangible fixed assets | 21 | €95,181 | €100,807 | +€5,626 | +5.9% |
| Tangible fixed assets | 22/27 | €1,071,238 | €1,012,379 | -€58,859 | -5.5% |
| Plant, machinery and equipment | 23 | €934,246 | €895,600 | -€38,646 | -4.1% |
| Furniture and vehicles | 24 | €63,570 | €78,022 | +€14,452 | +22.7% |
| Other tangible fixed assets | 26 | €73,422 | €38,757 | -€34,664 | -47.2% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €113,351 | €114,006 | +€655 | +0.6% |
| Current assets | 29/58 | €712,582 | €318,601 | -€393,980 | -55.3% |
| Stocks and contracts in progress | 3 | €48,574 | €28,961 | -€19,614 | -40.4% |
| Stocks | 30/36 | €48,574 | €28,961 | -€19,614 | -40.4% |
| Amounts receivable within one year | 40/41 | €48,612 | €5,837 | -€42,775 | -88.0% |
| Trade receivables | 40 | €28,975 | €5,837 | -€23,138 | -79.9% |
| Other amounts receivable | 41 | €19,637 | €0 | -€19,637 | -100% |
| Cash at bank and in hand | 54/58 | €586,380 | €281,814 | -€304,566 | -51.9% |
| Deferred charges and accrued income | 490/1 | €29,015 | €1,990 | -€27,026 | -93.1% |
| Total equity and liabilities | 10/49 | €1,992,351 | €1,545,793 | -€446,558 | -22.4% |
| Equity | 10/15 | €338,357 | €1,170,252 | +€831,896 | +246% |
| Contributions | 10/11 | €1,638,550 | €2,563,550 | +€925,000 | +56.5% |
| Profit (loss) carried forward | 14 | -€1,300,193 | -€1,393,298 | -€93,104 | -7.2% |
| Amounts payable | 17/49 | €1,653,995 | €375,541 | -€1.3m | -77.3% |
| Amounts payable within one year | 42/48 | €1,653,995 | €375,541 | -€1.3m | -77.3% |
| Current portion of amounts payable after more than one year | 42 | - | €668 | +€668 | |
| Financial debts | 43 | €925,000 | €0 | -€925,000 | -100% |
| Other loans | 439 | €925,000 | €0 | -€925,000 | -100% |
| Trade debts | 44 | €621,324 | €234,217 | -€387,107 | -62.3% |
| Suppliers | 440/4 | €621,324 | €234,217 | -€387,107 | -62.3% |
| Taxes, remuneration and social security | 45 | €107,671 | €111,839 | +€4,168 | +3.9% |
| Taxes | 450/3 | €24,549 | €34,236 | +€9,687 | +39.5% |
| Remuneration and social security | 454/9 | €83,122 | €77,603 | -€5,519 | -6.6% |
| Other amounts payable | 47/48 | - | €28,817 | +€28,817 | |
| Non-recurring operating income | 76A | - | €153 | +€153 | |
| Remuneration, social security and pensions | 62 | €819,957 | €738,797 | -€81,160 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,005 | €120,440 | +€28,434 | +30.9% |
| Other operating charges | 640/8 | €25,983 | €28,891 | +€2,908 | +11.2% |
| Gross operating margin | 9900 | €34,133 | €810,142 | +€776,009 | +2,274% |
| Operating profit (loss) | 9901 | -€903,813 | -€77,986 | +€825,827 | +91.4% |
| Financial income | 75/76B | €794 | €2,987 | +€2,194 | +276% |
| Recurring financial income | 75 | €794 | €2,987 | +€2,194 | +276% |
| Financial charges | 65/66B | €51,129 | €18,105 | -€33,023 | -64.6% |
| Recurring financial charges | 65 | €51,129 | €18,105 | -€33,023 | -64.6% |
| Profit (loss) for the period before taxes | 9903 | -€954,148 | -€93,104 | +€861,044 | +90.2% |
| Profit (loss) for the period | 9904 | -€954,148 | -€93,104 | +€861,044 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€954,148 | -€93,104 | +€861,044 | +90.2% |
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 28 October 2026 via checked.be.