Café Van de Velde: 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 Van de Velde
Largest movements
- Tangible fixed assets -€19,514
down €19,514 (-22.0%), from €88,536 to €69,021
- Cash +€11,005
up €11,005 (+34.6%), from €31,851 to €42,856
mainly Tax, wage and social debts (+€34,281) and Depreciation (+€21,733)
- Deferred charges and accrued income +€2,038
up €2,038 (+14.9%), from €13,699 to €15,737
- Profit (loss) carried forward -€43,404
down €43,404 (-84.8%), from -€51,192 to -€94,596
- Tax, wage and social debts +€34,281
up €34,281 (+64.2%), from €53,413 to €87,694
of which Remuneration and social security: +€37,460
- Debts after one year -€18,929
down €18,929 (-95.7%), from €19,781 to €852
- Trade debts +€14,764
up €14,764 (+31.9%), from €46,259 to €61,022
- Current portion of long-term debt +€9,986
new in 2025: €9,986
- Gross operating margin +€106,390
up €106,390 (+43.6%), from €243,989 to €350,379
- Staff costs +€95,482
up €95,482 (+35.1%), from €272,379 to €367,861
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.
Cash bridge derived
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 | €143,993 | €137,191 | -€6,802 | -4.7% |
| Fixed assets | 21/28 | €93,496 | €73,981 | -€19,514 | -20.9% |
| Tangible fixed assets | 22/27 | €88,536 | €69,021 | -€19,514 | -22.0% |
| Plant, machinery and equipment | 23 | €39,294 | €30,286 | -€9,007 | -22.9% |
| Furniture and vehicles | 24 | €10,023 | €9,241 | -€782 | -7.8% |
| Other tangible fixed assets | 26 | €39,219 | €29,494 | -€9,725 | -24.8% |
| Financial fixed assets | 28 | €4,960 | €4,960 | = | 0.0% |
| Current assets | 29/58 | €50,497 | €63,209 | +€12,712 | +25.2% |
| Amounts receivable within one year | 40/41 | €4,947 | €4,616 | -€331 | -6.7% |
| Trade receivables | 40 | €3,878 | €4,287 | +€408 | +10.5% |
| Other amounts receivable | 41 | €1,068 | €330 | -€739 | -69.2% |
| Cash at bank and in hand | 54/58 | €31,851 | €42,856 | +€11,005 | +34.6% |
| Deferred charges and accrued income | 490/1 | €13,699 | €15,737 | +€2,038 | +14.9% |
| Total equity and liabilities | 10/49 | €143,993 | €137,191 | -€6,802 | -4.7% |
| Equity | 10/15 | -€21,192 | -€64,596 | -€43,404 | -204.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,192 | -€94,596 | -€43,404 | -84.8% |
| Amounts payable | 17/49 | €165,186 | €201,787 | +€36,602 | +22.2% |
| Amounts payable after more than one year | 17 | €19,781 | €852 | -€18,929 | -95.7% |
| Financial debts | 170/4 | €19,781 | €852 | -€18,929 | -95.7% |
| Amounts payable within one year | 42/48 | €145,405 | €200,935 | +€55,530 | +38.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,986 | +€9,986 | |
| Trade debts | 44 | €46,259 | €61,022 | +€14,764 | +31.9% |
| Suppliers | 440/4 | €46,259 | €61,022 | +€14,764 | +31.9% |
| Taxes, remuneration and social security | 45 | €53,413 | €87,694 | +€34,281 | +64.2% |
| Taxes | 450/3 | €25,536 | €22,358 | -€3,179 | -12.4% |
| Remuneration and social security | 454/9 | €27,876 | €65,336 | +€37,460 | +134.4% |
| Other amounts payable | 47/48 | €45,733 | €42,233 | -€3,500 | -7.7% |
| Remuneration, social security and pensions | 62 | €272,379 | €367,861 | +€95,482 | +35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,491 | €21,733 | +€243 | +1.1% |
| Gross operating margin | 9900 | €243,989 | €350,379 | +€106,390 | +43.6% |
| Operating profit (loss) | 9901 | -€49,880 | -€39,215 | +€10,666 | +21.4% |
| Financial charges | 65/66B | €1,312 | €4,189 | +€2,877 | +219.3% |
| Recurring financial charges | 65 | €1,312 | €4,189 | +€2,877 | +219.3% |
| Profit (loss) for the period before taxes | 9903 | -€51,192 | -€43,404 | +€7,788 | +15.2% |
| Profit (loss) for the period | 9904 | -€51,192 | -€43,404 | +€7,788 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,192 | -€43,404 | +€7,788 | +15.2% |
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 11 October 2026 via checked.be.