Café Winok: 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.
What changed
Café Winok
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€86,646
2024 · €71,233+€15,413
Equity
€993,625
2024 · €915,567+€78,058
Cash
€140,025
2024 · €169,272-€29,248
Balance sheet total
€2.0m
2024 · €1.9m+€93,400
Largest movements
Assets
- Tangible fixed assets +€84,277
up €84,277 (+5.2%), from €1.6m to €1.7m
of which Land and buildings: +€95,347
- Stocks and contracts +€40,906
up €40,906 (+108%), from €37,774 to €78,680
- Cash -€29,248
down €29,248 (-17.3%), from €169,272 to €140,025
mainly Investment in fixed assets (net) (-€184,077) and Debts after one year (-€49,759)
Equity and liabilities
- Reserves +€85,813
up €85,813 (+40.5%), from €211,658 to €297,470
of which Distributable reserves: +€87,608
- Debts after one year -€49,759
down €49,759 (-8.6%), from €581,721 to €531,962
- Other debts +€47,215
up €47,215 (+26.2%), from €180,174 to €227,389
Income statement
- Gross operating margin +€158,475
up €158,475 (+28.4%), from €557,507 to €715,982
- Staff costs +€92,611
up €92,611 (+23.6%), from €392,338 to €484,948
- Depreciation +€39,228
up €39,228 (+56.3%), from €69,685 to €108,914
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.
Result 2024
€71,233
Gross operating margin
+€158,475
Staff costs
-€92,611
Depreciation
-€39,228
Other operating charges
-€824
Financial income
+€198
Financial charges
-€4,707
Taxes
-€5,890
Result 2025
€86,646
raises the resultlowers the result
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.
From operations
+€212,655
Investment
-€184,077
Financing
-€57,826
Cash 2024
€169,272
From operations (derived)
+€212,655
Net result for the year
+€86,646
Depreciation
+€108,914
Stocks and contracts
-€40,906
Receivables within one year
-€4,375
Deferred charges and accrued income
-€2,203
Provisions
-€2,171
Trade debts
+€3,864
Tax, wage and social debts
+€11,897
Advances received
+€479
Other debts
+€47,215
Accrued charges and deferred income
+€3,296
Investment (derived)
-€184,077
Investment in fixed assets (net)
-€184,077
Financing
-€57,826
Debts after one year
-€49,759
Current portion of long-term debt
+€521
Contributions, distributions and other
-€8,587
Cash 2025
€140,025
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,875,481 | €1,968,882 | +€93,400 | +5.0% |
| Fixed assets | 21/28 | €1,651,387 | €1,726,551 | +€75,164 | +4.6% |
| Intangible fixed assets | 21 | €21,171 | €12,057 | -€9,114 | -43.0% |
| Tangible fixed assets | 22/27 | €1,629,766 | €1,714,043 | +€84,277 | +5.2% |
| Land and buildings | 22 | €1,510,321 | €1,605,668 | +€95,347 | +6.3% |
| Plant, machinery and equipment | 23 | €101,765 | €93,085 | -€8,680 | -8.5% |
| Furniture and vehicles | 24 | €17,680 | €15,291 | -€2,390 | -13.5% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €224,094 | €242,331 | +€18,237 | +8.1% |
| Stocks and contracts in progress | 3 | €37,774 | €78,680 | +€40,906 | +108% |
| Stocks | 30/36 | €37,774 | €78,680 | +€40,906 | +108% |
| Amounts receivable within one year | 40/41 | €15,077 | €19,452 | +€4,375 | +29.0% |
| Trade receivables | 40 | €8,787 | €11,843 | +€3,056 | +34.8% |
| Other amounts receivable | 41 | €6,291 | €7,610 | +€1,319 | +21.0% |
| Cash at bank and in hand | 54/58 | €169,272 | €140,025 | -€29,248 | -17.3% |
| Deferred charges and accrued income | 490/1 | €1,970 | €4,174 | +€2,203 | +112% |
| Total equity and liabilities | 10/49 | €1,875,481 | €1,968,882 | +€93,400 | +5.0% |
| Equity | 10/15 | €915,567 | €993,625 | +€78,058 | +8.5% |
| Contributions | 10/11 | €578,194 | €578,194 | = | 0.0% |
| Reserves | 13 | €211,658 | €297,470 | +€85,813 | +40.5% |
| Tax-exempt reserves | 132 | €33,806 | €32,011 | -€1,796 | -5.3% |
| Distributable reserves | 133 | €177,851 | €265,460 | +€87,608 | +49.3% |
| Investment grants | 15 | €125,716 | €117,961 | -€7,754 | -6.2% |
| Provisions and deferred taxes | 16 | €40,868 | €38,697 | -€2,171 | -5.3% |
| Deferred taxes | 168 | €40,868 | €38,697 | -€2,171 | -5.3% |
| Amounts payable | 17/49 | €919,047 | €936,560 | +€17,513 | +1.9% |
| Amounts payable after more than one year | 17 | €581,721 | €531,962 | -€49,759 | -8.6% |
| Financial debts | 170/4 | €581,721 | €531,962 | -€49,759 | -8.6% |
| Amounts payable within one year | 42/48 | €337,326 | €401,302 | +€63,976 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €49,238 | €49,759 | +€521 | +1.1% |
| Trade debts | 44 | €14,432 | €18,296 | +€3,864 | +26.8% |
| Suppliers | 440/4 | €14,432 | €18,296 | +€3,864 | +26.8% |
| Advances received on contracts in progress | 46 | €63 | €542 | +€479 | +766% |
| Taxes, remuneration and social security | 45 | €93,419 | €105,316 | +€11,897 | +12.7% |
| Taxes | 450/3 | €44,753 | €47,586 | +€2,833 | +6.3% |
| Remuneration and social security | 454/9 | €48,666 | €57,730 | +€9,063 | +18.6% |
| Other amounts payable | 47/48 | €180,174 | €227,389 | +€47,215 | +26.2% |
| Accrued charges and deferred income | 492/3 | - | €3,296 | +€3,296 | |
| Remuneration, social security and pensions | 62 | €392,338 | €484,948 | +€92,611 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,685 | €108,914 | +€39,228 | +56.3% |
| Other operating charges | 640/8 | €3,882 | €4,706 | +€824 | +21.2% |
| Gross operating margin | 9900 | €557,507 | €715,982 | +€158,475 | +28.4% |
| Operating profit (loss) | 9901 | €91,602 | €117,414 | +€25,812 | +28.2% |
| Financial income | 75/76B | €7,608 | €7,806 | +€198 | +2.6% |
| Recurring financial income | 75 | €7,608 | €7,806 | +€198 | +2.6% |
| Financial charges | 65/66B | €22,845 | €27,552 | +€4,707 | +20.6% |
| Recurring financial charges | 65 | €22,845 | €27,552 | +€4,707 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €76,365 | €97,668 | +€21,303 | +27.9% |
| Transfer from deferred taxes | 780 | €2,171 | €2,171 | +€0 | 0.0% |
| Income taxes | 67/77 | €7,303 | €13,193 | +€5,890 | +80.7% |
| Profit (loss) for the period | 9904 | €71,233 | €86,646 | +€15,413 | +21.6% |
| Transfer from tax-exempt reserves | 789 | €1,796 | €1,796 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,028 | €88,441 | +€15,413 | +21.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.