Café Tuga: 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 Tuga
Largest movements
- Cash +€27,172
up €27,172 (+250%), from €10,883 to €38,054
mainly Net result for the year (+€25,723) and Tax, wage and social debts (+€6,841)
- Intangible fixed assets -€4,000
down €4,000 (-26.0%), from €15,388 to €11,388
- Stocks and contracts +€2,954
new in 2025: €2,954
- Profit (loss) carried forward +€25,723
up €25,723 (+261%), from €9,852 to €35,576
- Tax, wage and social debts +€6,841
up €6,841 (+139%), from €4,935 to €11,775
of which Taxes: +€6,267
- Other debts -€5,337
no longer reported in 2025 (was €5,337)
- Trade debts -€1,370
down €1,370 (-44.6%), from €3,071 to €1,701
- Gross operating margin +€28,305
up €28,305 (+75.5%), from €37,470 to €65,776
- Staff costs +€7,194
up €7,194 (+67.2%), from €10,711 to €17,905
- Taxes +€6,111
up €6,111 (+248%), from €2,463 to €8,574
- Other operating charges -€1,384
down €1,384 (-18.8%), from €7,344 to €5,960
- Financial charges +€758
up €758 (+30.3%), from €2,501 to €3,259
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 | €28,194 | €54,052 | +€25,858 | +91.7% |
| Fixed assets | 21/28 | €17,285 | €12,905 | -€4,380 | -25.3% |
| Intangible fixed assets | 21 | €15,388 | €11,388 | -€4,000 | -26.0% |
| Tangible fixed assets | 22/27 | €1,897 | €1,517 | -€380 | -20.0% |
| Plant, machinery and equipment | 23 | €1,897 | €1,517 | -€380 | -20.0% |
| Current assets | 29/58 | €10,910 | €41,147 | +€30,238 | +277% |
| Stocks and contracts in progress | 3 | - | €2,954 | +€2,954 | |
| Stocks | 30/36 | - | €2,954 | +€2,954 | |
| Cash at bank and in hand | 54/58 | €10,883 | €38,054 | +€27,172 | +250% |
| Deferred charges and accrued income | 490/1 | €27 | €139 | +€112 | +414% |
| Total equity and liabilities | 10/49 | €28,194 | €54,052 | +€25,858 | +91.7% |
| Equity | 10/15 | €14,852 | €40,576 | +€25,723 | +173% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,852 | €35,576 | +€25,723 | +261% |
| Amounts payable | 17/49 | €13,342 | €13,476 | +€134 | +1.0% |
| Amounts payable within one year | 42/48 | €13,342 | €13,476 | +€134 | +1.0% |
| Trade debts | 44 | €3,071 | €1,701 | -€1,370 | -44.6% |
| Suppliers | 440/4 | €3,071 | €1,701 | -€1,370 | -44.6% |
| Taxes, remuneration and social security | 45 | €4,935 | €11,775 | +€6,841 | +139% |
| Taxes | 450/3 | €4,073 | €10,340 | +€6,267 | +154% |
| Remuneration and social security | 454/9 | €861 | €1,435 | +€574 | +66.6% |
| Other amounts payable | 47/48 | €5,337 | - | -€5,337 | |
| Remuneration, social security and pensions | 62 | €10,711 | €17,905 | +€7,194 | +67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,615 | €4,380 | -€235 | -5.1% |
| Other operating charges | 640/8 | €7,344 | €5,960 | -€1,384 | -18.8% |
| Gross operating margin | 9900 | €37,470 | €65,776 | +€28,305 | +75.5% |
| Operating profit (loss) | 9901 | €14,800 | €37,531 | +€22,731 | +154% |
| Financial income | 75/76B | €16 | €26 | +€10 | +60.2% |
| Recurring financial income | 75 | €16 | €26 | +€10 | +60.2% |
| Financial charges | 65/66B | €2,501 | €3,259 | +€758 | +30.3% |
| Recurring financial charges | 65 | €2,501 | €3,259 | +€758 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €12,315 | €34,298 | +€21,982 | +178% |
| Income taxes | 67/77 | €2,463 | €8,574 | +€6,111 | +248% |
| Profit (loss) for the period | 9904 | €9,852 | €25,723 | +€15,871 | +161% |
| Profit (loss) for the period to be appropriated | 9905 | €9,852 | €25,723 | +€15,871 | +161% |
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 13 October 2026 via checked.be.