Café X.O.: 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 X.O.
Largest movements
- Tangible fixed assets -€19,425
down €19,425 (-30.5%), from €63,747 to €44,322
of which Plant, machinery and equipment: -€18,483
- Receivables within one year +€15,441
up €15,441 (+194%), from €7,952 to €23,393
of which Trade receivables: +€20,106
- Stocks and contracts -€10,810
down €10,810 (-77.6%), from €13,936 to €3,126
- Deferred charges and accrued income -€2,502
down €2,502 (-72.7%), from €3,442 to €940
- Profit (loss) carried forward +€74,624
up €74,624 (+67.0%), from -€111,432 to -€36,808
- Trade debts -€56,267
down €56,267 (-79.3%), from €70,926 to €14,659
- Debts after one year -€14,719
down €14,719 (-97.7%), from €15,062 to €343
- Tax, wage and social debts -€14,228
down €14,228 (-65.4%), from €21,767 to €7,539
- Current portion of long-term debt -€6,900
down €6,900 (-31.9%), from €21,619 to €14,719
- Gross operating margin +€54,168
up €54,168 (+28.4%), from €191,057 to €245,224
- Staff costs +€35,681
up €35,681 (+34.1%), from €104,602 to €140,283
- Taxes -€20,535
no longer reported in 2025 (was €20,535)
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 | €95,271 | €77,663 | -€17,609 | -18.5% |
| Fixed assets | 21/28 | €63,747 | €44,322 | -€19,425 | -30.5% |
| Tangible fixed assets | 22/27 | €63,747 | €44,322 | -€19,425 | -30.5% |
| Plant, machinery and equipment | 23 | €61,586 | €43,103 | -€18,483 | -30.0% |
| Furniture and vehicles | 24 | €2,161 | €1,220 | -€941 | -43.6% |
| Current assets | 29/58 | €31,524 | €33,340 | +€1,816 | +5.8% |
| Stocks and contracts in progress | 3 | €13,936 | €3,126 | -€10,810 | -77.6% |
| Stocks | 30/36 | €13,936 | €3,126 | -€10,810 | -77.6% |
| Amounts receivable within one year | 40/41 | €7,952 | €23,393 | +€15,441 | +194% |
| Trade receivables | 40 | - | €20,106 | +€20,106 | |
| Other amounts receivable | 41 | €7,952 | €3,288 | -€4,664 | -58.7% |
| Cash at bank and in hand | 54/58 | €6,194 | €5,881 | -€313 | -5.1% |
| Deferred charges and accrued income | 490/1 | €3,442 | €940 | -€2,502 | -72.7% |
| Total equity and liabilities | 10/49 | €95,271 | €77,663 | -€17,609 | -18.5% |
| Equity | 10/15 | -€92,832 | -€18,208 | +€74,624 | +80.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,432 | -€36,808 | +€74,624 | +67.0% |
| Amounts payable | 17/49 | €188,103 | €95,870 | -€92,233 | -49.0% |
| Amounts payable after more than one year | 17 | €15,062 | €343 | -€14,719 | -97.7% |
| Financial debts | 170/4 | €15,062 | €343 | -€14,719 | -97.7% |
| Amounts payable within one year | 42/48 | €173,041 | €95,527 | -€77,514 | -44.8% |
| Current portion of amounts payable after more than one year | 42 | €21,619 | €14,719 | -€6,900 | -31.9% |
| Trade debts | 44 | €70,926 | €14,659 | -€56,267 | -79.3% |
| Suppliers | 440/4 | €70,926 | €14,659 | -€56,267 | -79.3% |
| Advances received on contracts in progress | 46 | €7,380 | €7,696 | +€316 | +4.3% |
| Taxes, remuneration and social security | 45 | €21,767 | €7,539 | -€14,228 | -65.4% |
| Remuneration and social security | 454/9 | €21,767 | €7,539 | -€14,228 | -65.4% |
| Other amounts payable | 47/48 | €51,349 | €50,914 | -€435 | -0.8% |
| Remuneration, social security and pensions | 62 | €104,602 | €140,283 | +€35,681 | +34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,210 | €21,554 | +€344 | +1.6% |
| Other operating charges | 640/8 | €3,342 | €4,514 | +€1,171 | +35.0% |
| Gross operating margin | 9900 | €191,057 | €245,224 | +€54,168 | +28.4% |
| Operating profit (loss) | 9901 | €61,902 | €78,874 | +€16,972 | +27.4% |
| Financial income | 75/76B | €55 | €116 | +€61 | +110% |
| Recurring financial income | 75 | €55 | €116 | +€61 | +110% |
| Financial charges | 65/66B | €3,007 | €4,366 | +€1,360 | +45.2% |
| Recurring financial charges | 65 | €3,007 | €4,366 | +€1,360 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €58,951 | €74,624 | +€15,673 | +26.6% |
| Income taxes | 67/77 | €20,535 | - | -€20,535 | |
| Profit (loss) for the period | 9904 | €38,416 | €74,624 | +€36,208 | +94.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,416 | €74,624 | +€36,208 | +94.3% |
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 22 October 2026 via checked.be.