Cafeine.be: 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.
Cafeine.be
Largest movements
- Cash -€5,567
down €5,567 (-8.9%), from €62,255 to €56,688
mainly Contributions, distributions and other (-€62,925) and Investment in fixed assets (net) (-€29,703)
- Receivables within one year +€5,403
up €5,403 (+19.5%), from €27,756 to €33,159
of which Other amounts receivable: +€5,243
- Other debts +€26,529
new in 2025: €26,529
- Reserves -€16,315
down €16,315 (-4.7%), from €345,307 to €328,992
- Tax, wage and social debts -€4,840
down €4,840 (-29.3%), from €16,516 to €11,676
of which Taxes: -€7,121
- Gross operating margin -€24,937
down €24,937 (-20.7%), from €120,485 to €95,548
- Taxes -€7,453
down €7,453 (-27.0%), from €27,620 to €20,167
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 | €393,929 | €396,083 | +€2,154 | +0.5% |
| Fixed assets | 21/28 | €243,601 | €245,294 | +€1,693 | +0.7% |
| Tangible fixed assets | 22/27 | €243,601 | €245,294 | +€1,693 | +0.7% |
| Land and buildings | 22 | €149,988 | €142,418 | -€7,570 | -5.0% |
| Plant, machinery and equipment | 23 | €81,337 | €89,758 | +€8,421 | +10.4% |
| Furniture and vehicles | 24 | €12,275 | €13,118 | +€843 | +6.9% |
| Current assets | 29/58 | €150,328 | €150,789 | +€461 | +0.3% |
| Stocks and contracts in progress | 3 | €233 | €194 | -€39 | -16.7% |
| Stocks | 30/36 | €233 | €194 | -€39 | -16.7% |
| Amounts receivable within one year | 40/41 | €27,756 | €33,159 | +€5,403 | +19.5% |
| Trade receivables | 40 | €27,756 | €27,916 | +€160 | +0.6% |
| Other amounts receivable | 41 | - | €5,243 | +€5,243 | |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,255 | €56,688 | -€5,567 | -8.9% |
| Deferred charges and accrued income | 490/1 | €85 | €748 | +€663 | +779.2% |
| Total equity and liabilities | 10/49 | €393,929 | €396,083 | +€2,154 | +0.5% |
| Equity | 10/15 | €365,307 | €348,992 | -€16,315 | -4.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €345,307 | €328,992 | -€16,315 | -4.7% |
| Distributable reserves | 133 | €345,307 | €328,992 | -€16,315 | -4.7% |
| Amounts payable | 17/49 | €28,622 | €47,091 | +€18,469 | +64.5% |
| Amounts payable within one year | 42/48 | €26,155 | €46,889 | +€20,734 | +79.3% |
| Trade debts | 44 | €9,639 | €8,685 | -€954 | -9.9% |
| Suppliers | 440/4 | €9,639 | €8,685 | -€954 | -9.9% |
| Taxes, remuneration and social security | 45 | €16,516 | €11,676 | -€4,840 | -29.3% |
| Taxes | 450/3 | €16,516 | €9,395 | -€7,121 | -43.1% |
| Remuneration and social security | 454/9 | - | €2,280 | +€2,280 | |
| Other amounts payable | 47/48 | - | €26,529 | +€26,529 | |
| Accrued charges and deferred income | 492/3 | €2,467 | €202 | -€2,265 | -91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,517 | €28,010 | +€492 | +1.8% |
| Other operating charges | 640/8 | €1,512 | €1,684 | +€171 | +11.3% |
| Gross operating margin | 9900 | €120,485 | €95,548 | -€24,937 | -20.7% |
| Operating profit (loss) | 9901 | €91,455 | €65,855 | -€25,600 | -28.0% |
| Financial income | 75/76B | €1,652 | €1,366 | -€286 | -17.3% |
| Recurring financial income | 75 | €1,652 | €1,366 | -€286 | -17.3% |
| Financial charges | 65/66B | €427 | €445 | +€18 | +4.2% |
| Recurring financial charges | 65 | €427 | €445 | +€18 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €92,681 | €66,777 | -€25,905 | -28.0% |
| Income taxes | 67/77 | €27,620 | €20,167 | -€7,453 | -27.0% |
| Profit (loss) for the period | 9904 | €65,062 | €46,610 | -€18,452 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,062 | €46,610 | -€18,452 | -28.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.