Cafélien: 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.
Cafélien
Largest movements
- Stocks and contracts +€3,498
up €3,498 (+84.9%), from €4,122 to €7,620
- Intangible fixed assets -€1,000
down €1,000 (-11.1%), from €9,000 to €8,000
- Cash +€204
up €204 (+4.9%), from €4,187 to €4,391
mainly Debts after one year (+€7,610) and Trade debts (+€4,181)
- Other debts -€8,547
down €8,547 (-86.5%), from €9,887 to €1,339
- Debts after one year +€7,610
new in 2025: €7,610
- Trade debts +€4,181
up €4,181 (+129.4%), from €3,232 to €7,413
- Accrued charges and deferred income -€396
down €396 (-100.0%), from €396 to €0
- Other operating charges +€1,331
new in 2025: €1,331
- Gross operating margin -€341
down €341 (-10.1%), from €3,392 to €3,051
- Taxes -€309
down €309 (-63.4%), from €488 to €179
- Financial charges -€176
down €176 (-31.2%), from €565 to €389
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 | €17,569 | €20,398 | +€2,829 | +16.1% |
| Fixed assets | 21/28 | €9,000 | €8,000 | -€1,000 | -11.1% |
| Intangible fixed assets | 21 | €9,000 | €8,000 | -€1,000 | -11.1% |
| Current assets | 29/58 | €8,569 | €12,398 | +€3,829 | +44.7% |
| Stocks and contracts in progress | 3 | €4,122 | €7,620 | +€3,498 | +84.9% |
| Stocks | 30/36 | €4,122 | €7,620 | +€3,498 | +84.9% |
| Amounts receivable within one year | 40/41 | €261 | €387 | +€126 | +48.4% |
| Other amounts receivable | 41 | €261 | €387 | +€126 | +48.4% |
| Cash at bank and in hand | 54/58 | €4,187 | €4,391 | +€204 | +4.9% |
| Total equity and liabilities | 10/49 | €17,569 | €20,398 | +€2,829 | +16.1% |
| Equity | 10/15 | €1,339 | €1,491 | +€152 | +11.4% |
| Reserves | 13 | €1,339 | €1,491 | +€152 | +11.4% |
| Distributable reserves | 133 | €1,339 | €1,491 | +€152 | +11.4% |
| Amounts payable | 17/49 | €16,230 | €18,906 | +€2,676 | +16.5% |
| Amounts payable after more than one year | 17 | - | €7,610 | +€7,610 | |
| Financial debts | 170/4 | - | €7,610 | +€7,610 | |
| Amounts payable within one year | 42/48 | €15,833 | €11,296 | -€4,537 | -28.7% |
| Trade debts | 44 | €3,232 | €7,413 | +€4,181 | +129.4% |
| Suppliers | 440/4 | €3,232 | €7,413 | +€4,181 | +129.4% |
| Taxes, remuneration and social security | 45 | €2,715 | €2,544 | -€171 | -6.3% |
| Taxes | 450/3 | €2,715 | €2,544 | -€171 | -6.3% |
| Other amounts payable | 47/48 | €9,887 | €1,339 | -€8,547 | -86.5% |
| Accrued charges and deferred income | 492/3 | €396 | €0 | -€396 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,331 | +€1,331 | |
| Gross operating margin | 9900 | €3,392 | €3,051 | -€341 | -10.1% |
| Operating profit (loss) | 9901 | €2,392 | €720 | -€1,672 | -69.9% |
| Financial charges | 65/66B | €565 | €389 | -€176 | -31.2% |
| Recurring financial charges | 65 | €565 | €389 | -€176 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €1,827 | €331 | -€1,496 | -81.9% |
| Income taxes | 67/77 | €488 | €179 | -€309 | -63.4% |
| Profit (loss) for the period | 9904 | €1,339 | €152 | -€1,187 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,339 | €152 | -€1,187 | -88.6% |
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.