CAFEDELUX: 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.
CAFEDELUX
Largest movements
- Current investments +€35,397
up €35,397 (+139.7%), from €25,330 to €60,727
- Receivables within one year +€28,897
up €28,897 (+54.6%), from €52,968 to €81,865
of which Trade receivables: +€25,056
- Cash -€24,288
down €24,288 (-4.5%), from €540,072 to €515,784
mainly Current investments (-€35,397) and Contributions, distributions and other (-€29,425)
- Tangible fixed assets +€7,635
up €7,635 (+44.1%), from €17,306 to €24,941
of which Other tangible fixed assets: +€8,996
- Reserves +€55,534
up €55,534 (+12.4%), from €446,962 to €502,497
of which Distributable reserves: +€55,534
- Tax, wage and social debts -€28,485
down €28,485 (-46.9%), from €60,759 to €32,274
of which Taxes: -€21,628
- Current portion of long-term debt +€11,684
up €11,684 (+232.0%), from €5,037 to €16,720
- Trade debts +€10,618
up €10,618 (+25.8%), from €41,123 to €51,741
- Gross operating margin -€20,725
down €20,725 (-5.4%), from €382,683 to €361,958
- Staff costs +€13,435
up €13,435 (+6.5%), from €207,512 to €220,947
- Taxes -€11,524
down €11,524 (-24.6%), from €46,864 to €35,340
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 | €638,357 | €686,497 | +€48,140 | +7.5% |
| Fixed assets | 21/28 | €17,306 | €24,941 | +€7,635 | +44.1% |
| Tangible fixed assets | 22/27 | €17,306 | €24,941 | +€7,635 | +44.1% |
| Plant, machinery and equipment | 23 | €12,863 | €11,279 | -€1,584 | -12.3% |
| Furniture and vehicles | 24 | €1,008 | €1,231 | +€223 | +22.1% |
| Other tangible fixed assets | 26 | €3,435 | €12,431 | +€8,996 | +261.9% |
| Current assets | 29/58 | €621,051 | €661,556 | +€40,505 | +6.5% |
| Stocks and contracts in progress | 3 | €1,530 | €2,875 | +€1,345 | +87.9% |
| Stocks | 30/36 | €1,530 | €2,875 | +€1,345 | +87.9% |
| Amounts receivable within one year | 40/41 | €52,968 | €81,865 | +€28,897 | +54.6% |
| Trade receivables | 40 | €37,125 | €62,181 | +€25,056 | +67.5% |
| Other amounts receivable | 41 | €15,843 | €19,684 | +€3,841 | +24.2% |
| Current investments | 50/53 | €25,330 | €60,727 | +€35,397 | +139.7% |
| Cash at bank and in hand | 54/58 | €540,072 | €515,784 | -€24,288 | -4.5% |
| Deferred charges and accrued income | 490/1 | €1,150 | €305 | -€846 | -73.5% |
| Total equity and liabilities | 10/49 | €638,357 | €686,497 | +€48,140 | +7.5% |
| Equity | 10/15 | €472,646 | €528,180 | +€55,534 | +11.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €446,962 | €502,497 | +€55,534 | +12.4% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,750 | €23,750 | = | 0.0% |
| Distributable reserves | 133 | €420,712 | €476,247 | +€55,534 | +13.2% |
| Profit (loss) carried forward | 14 | €683 | €683 | = | 0.0% |
| Provisions and deferred taxes | 16 | €10,494 | €10,494 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,494 | €10,494 | = | 0.0% |
| Pensions and similar obligations | 160 | €10,494 | €10,494 | = | 0.0% |
| Amounts payable | 17/49 | €155,218 | €147,824 | -€7,394 | -4.8% |
| Amounts payable within one year | 42/48 | €139,854 | €133,604 | -€6,250 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €5,037 | €16,720 | +€11,684 | +232.0% |
| Trade debts | 44 | €41,123 | €51,741 | +€10,618 | +25.8% |
| Suppliers | 440/4 | €41,123 | €51,741 | +€10,618 | +25.8% |
| Advances received on contracts in progress | 46 | €27,587 | €27,587 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €60,759 | €32,274 | -€28,485 | -46.9% |
| Taxes | 450/3 | €36,668 | €15,039 | -€21,628 | -59.0% |
| Remuneration and social security | 454/9 | €24,091 | €17,235 | -€6,857 | -28.5% |
| Other amounts payable | 47/48 | €5,349 | €5,282 | -€67 | -1.2% |
| Accrued charges and deferred income | 492/3 | €15,364 | €14,220 | -€1,144 | -7.4% |
| Remuneration, social security and pensions | 62 | €207,512 | €220,947 | +€13,435 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,182 | €5,632 | +€451 | +8.7% |
| Other operating charges | 640/8 | €7,031 | €7,659 | +€628 | +8.9% |
| Gross operating margin | 9900 | €382,683 | €361,958 | -€20,725 | -5.4% |
| Operating profit (loss) | 9901 | €162,958 | €127,720 | -€35,238 | -21.6% |
| Financial income | 75/76B | €379 | €397 | +€18 | +4.6% |
| Recurring financial income | 75 | €379 | €397 | +€18 | +4.6% |
| Financial charges | 65/66B | €7,524 | €7,817 | +€293 | +3.9% |
| Recurring financial charges | 65 | €7,524 | €7,817 | +€293 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €155,813 | €120,299 | -€35,514 | -22.8% |
| Income taxes | 67/77 | €46,864 | €35,340 | -€11,524 | -24.6% |
| Profit (loss) for the period | 9904 | €108,949 | €84,960 | -€23,990 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €108,949 | €84,960 | -€23,990 | -22.0% |
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 12 October 2026 via checked.be.