Caféa: what changed
Two fiscal 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.
Caféa
Largest movements
- Cash -€4,073
down €4,073 (-45.2%), from €9,004 to €4,931
mainly Net result for the year (-€6,403) and Trade debts (-€4,085)
- Stocks and contracts -€2,000
down €2,000 (-34.8%), from €5,750 to €3,750
- Tangible fixed assets -€1,761
down €1,761 (-29.1%), from €6,061 to €4,300
of which Furniture and vehicles: -€1,021
- Deferred charges and accrued income -€1,106
no longer reported in 2024 (was €1,106)
- Profit (loss) carried forward -€6,403
down €6,403 (-67.1%), from -€9,537 to -€15,940
- Trade debts -€4,085
down €4,085 (-52.3%), from €7,808 to €3,724
- Tax, wage and social debts +€1,907
up €1,907 (+21.8%), from €8,744 to €10,650
of which Remuneration and social security: +€2,609
- Short-term financial debts -€1,227
down €1,227 (-46.6%), from €2,632 to €1,406
- Other debts +€720
up €720 (+421.9%), from €171 to €891
- Gross operating margin -€12,995
down €12,995 (-36.2%), from €35,912 to €22,918
- Staff costs -€4,633
down €4,633 (-15.7%), from €29,563 to €24,929
- Other operating charges -€757
down €757 (-28.3%), from €2,675 to €1,918
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,069 | €12,981 | -€9,088 | -41.2% |
| Fixed assets | 21/28 | €6,061 | €4,300 | -€1,761 | -29.1% |
| Tangible fixed assets | 22/27 | €6,061 | €4,300 | -€1,761 | -29.1% |
| Plant, machinery and equipment | 23 | €2,960 | €2,220 | -€740 | -25.0% |
| Furniture and vehicles | 24 | €3,101 | €2,080 | -€1,021 | -32.9% |
| Current assets | 29/58 | €16,008 | €8,681 | -€7,326 | -45.8% |
| Stocks and contracts in progress | 3 | €5,750 | €3,750 | -€2,000 | -34.8% |
| Stocks | 30/36 | €5,750 | €3,750 | -€2,000 | -34.8% |
| Amounts receivable within one year | 40/41 | €147 | - | -€147 | |
| Trade receivables | 40 | €147 | - | -€147 | |
| Cash at bank and in hand | 54/58 | €9,004 | €4,931 | -€4,073 | -45.2% |
| Deferred charges and accrued income | 490/1 | €1,106 | - | -€1,106 | |
| Total equity and liabilities | 10/49 | €22,069 | €12,981 | -€9,088 | -41.2% |
| Equity | 10/15 | -€3,287 | -€9,690 | -€6,403 | -194.8% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,537 | -€15,940 | -€6,403 | -67.1% |
| Amounts payable | 17/49 | €25,355 | €22,671 | -€2,684 | -10.6% |
| Amounts payable after more than one year | 17 | €6,000 | €6,000 | = | 0.0% |
| Financial debts | 170/4 | €6,000 | €6,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,355 | €16,671 | -€2,684 | -13.9% |
| Financial debts | 43 | €2,632 | €1,406 | -€1,227 | -46.6% |
| Credit institutions | 430/8 | €2,632 | €1,406 | -€1,227 | -46.6% |
| Trade debts | 44 | €7,808 | €3,724 | -€4,085 | -52.3% |
| Suppliers | 440/4 | €7,808 | €3,724 | -€4,085 | -52.3% |
| Taxes, remuneration and social security | 45 | €8,744 | €10,650 | +€1,907 | +21.8% |
| Taxes | 450/3 | €3,887 | €3,185 | -€702 | -18.1% |
| Remuneration and social security | 454/9 | €4,857 | €7,466 | +€2,609 | +53.7% |
| Other amounts payable | 47/48 | €171 | €891 | +€720 | +421.9% |
| Remuneration, social security and pensions | 62 | €29,563 | €24,929 | -€4,633 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,761 | €1,761 | = | 0.0% |
| Other operating charges | 640/8 | €2,675 | €1,918 | -€757 | -28.3% |
| Gross operating margin | 9900 | €35,912 | €22,918 | -€12,995 | -36.2% |
| Operating profit (loss) | 9901 | €1,914 | -€5,691 | -€7,605 | |
| Financial income | 75/76B | €2 | €14 | +€12 | +681.8% |
| Recurring financial income | 75 | €2 | €14 | +€12 | +681.8% |
| Financial charges | 65/66B | €691 | €726 | +€35 | +5.1% |
| Recurring financial charges | 65 | €691 | €726 | +€35 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €1,225 | -€6,403 | -€7,628 | |
| Profit (loss) for the period | 9904 | €1,225 | -€6,403 | -€7,628 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,225 | -€6,403 | -€7,628 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.