CAFE TREFPUNT: 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 TREFPUNT
Largest movements
- Cash +€36,226
up €36,226 (+105%), from €34,503 to €70,729
mainly Receivables after one year (+€35,500) and Net result for the year (+€20,154)
- Receivables after one year -€35,500
down €35,500 (-29.3%), from €121,000 to €85,500
- Profit (loss) carried forward +€20,154
up €20,154 (+17.9%), from €112,727 to €132,881
- Other debts -€13,473
no longer reported in 2025 (was €13,473)
- Trade debts -€7,956
down €7,956 (-84.3%), from €9,433 to €1,477
- Gross operating margin +€11,965
up €11,965 (+38.3%), from €31,269 to €43,234
- Staff costs +€4,819
new in 2025: €4,819
- Taxes -€1,020
down €1,020 (-11.0%), from €9,315 to €8,295
- Other operating charges +€950
up €950 (+11.4%), from €8,310 to €9,260
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 | €162,108 | €162,426 | +€317 | +0.2% |
| Fixed assets | 21/28 | €4,289 | €3,753 | -€536 | -12.5% |
| Tangible fixed assets | 22/27 | €4,289 | €3,753 | -€536 | -12.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €4,289 | €3,753 | -€536 | -12.5% |
| Current assets | 29/58 | €157,819 | €158,673 | +€853 | +0.5% |
| Amounts receivable after more than one year | 29 | €121,000 | €85,500 | -€35,500 | -29.3% |
| Other amounts receivable | 291 | €121,000 | €85,500 | -€35,500 | -29.3% |
| Stocks and contracts in progress | 3 | €1,090 | €1,680 | +€590 | +54.1% |
| Stocks | 30/36 | €1,090 | €1,680 | +€590 | +54.1% |
| Cash at bank and in hand | 54/58 | €34,503 | €70,729 | +€36,226 | +105% |
| Deferred charges and accrued income | 490/1 | €1,226 | €764 | -€463 | -37.7% |
| Total equity and liabilities | 10/49 | €162,108 | €162,426 | +€317 | +0.2% |
| Equity | 10/15 | €133,287 | €153,441 | +€20,154 | +15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,360 | €14,360 | = | 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% |
| Distributable reserves | 133 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,727 | €132,881 | +€20,154 | +17.9% |
| Amounts payable | 17/49 | €28,821 | €8,985 | -€19,836 | -68.8% |
| Amounts payable within one year | 42/48 | €28,821 | €8,985 | -€19,836 | -68.8% |
| Trade debts | 44 | €9,433 | €1,477 | -€7,956 | -84.3% |
| Suppliers | 440/4 | €9,433 | €1,477 | -€7,956 | -84.3% |
| Taxes, remuneration and social security | 45 | €5,916 | €7,508 | +€1,592 | +26.9% |
| Taxes | 450/3 | €5,916 | €7,508 | +€1,592 | +26.9% |
| Other amounts payable | 47/48 | €13,473 | - | -€13,473 | |
| Remuneration, social security and pensions | 62 | - | €4,819 | +€4,819 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €536 | €536 | = | 0.0% |
| Other operating charges | 640/8 | €8,310 | €9,260 | +€950 | +11.4% |
| Gross operating margin | 9900 | €31,269 | €43,234 | +€11,965 | +38.3% |
| Operating profit (loss) | 9901 | €22,423 | €28,618 | +€6,195 | +27.6% |
| Financial income | 75/76B | €22 | €20 | -€2 | -9.1% |
| Recurring financial income | 75 | €22 | €20 | -€2 | -9.1% |
| Financial charges | 65/66B | €533 | €190 | -€343 | -64.4% |
| Recurring financial charges | 65 | €533 | €190 | -€343 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | €21,912 | €28,449 | +€6,536 | +29.8% |
| Income taxes | 67/77 | €9,315 | €8,295 | -€1,020 | -11.0% |
| Profit (loss) for the period | 9904 | €12,597 | €20,154 | +€7,557 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,597 | €20,154 | +€7,557 | +60.0% |
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 15 October 2026 via checked.be.