CAFELUX: 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.
CAFELUX
Largest movements
- Cash -€103,622
down €103,622 (-86.2%), from €120,161 to €16,539
mainly Debts after one year (-€56,933) and Other debts (-€54,821)
- Receivables within one year -€49,420
down €49,420 (-63.5%), from €77,810 to €28,390
of which Other amounts receivable: -€34,885
- Intangible fixed assets -€23,125
down €23,125 (-27.8%), from €83,123 to €59,998
- Tangible fixed assets +€8,167
up €8,167 (+17.0%), from €47,958 to €56,125
of which Furniture and vehicles: +€21,950
- Debts after one year -€56,933
down €56,933 (-38.1%), from €149,555 to €92,622
- Other debts -€54,821
down €54,821 (-99.7%), from €54,980 to €159
- Tax, wage and social debts -€31,805
down €31,805 (-90.5%), from €35,149 to €3,344
of which Remuneration and social security: -€23,046
- Trade debts -€26,154
down €26,154 (-69.8%), from €37,449 to €11,295
- Investment grants -€5,941
no longer reported in 2024 (was €5,941)
- Gross operating margin -€79,721
down €79,721 (-19.1%), from €417,510 to €337,789
- Staff costs -€37,380
down €37,380 (-12.1%), from €308,314 to €270,934
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 | €343,809 | €173,105 | -€170,704 | -49.7% |
| Fixed assets | 21/28 | €131,281 | €116,323 | -€14,958 | -11.4% |
| Intangible fixed assets | 21 | €83,123 | €59,998 | -€23,125 | -27.8% |
| Tangible fixed assets | 22/27 | €47,958 | €56,125 | +€8,167 | +17.0% |
| Plant, machinery and equipment | 23 | €5,007 | €13,112 | +€8,105 | +161.9% |
| Furniture and vehicles | 24 | €25 | €21,975 | +€21,950 | +87798.8% |
| Other tangible fixed assets | 26 | €42,926 | €21,038 | -€21,888 | -51.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €212,528 | €56,782 | -€155,746 | -73.3% |
| Stocks and contracts in progress | 3 | €14,070 | €11,091 | -€2,979 | -21.2% |
| Stocks | 30/36 | €14,070 | €11,091 | -€2,979 | -21.2% |
| Amounts receivable within one year | 40/41 | €77,810 | €28,390 | -€49,420 | -63.5% |
| Trade receivables | 40 | €36,631 | €22,096 | -€14,535 | -39.7% |
| Other amounts receivable | 41 | €41,179 | €6,294 | -€34,885 | -84.7% |
| Cash at bank and in hand | 54/58 | €120,161 | €16,539 | -€103,622 | -86.2% |
| Deferred charges and accrued income | 490/1 | €487 | €762 | +€275 | +56.5% |
| Total equity and liabilities | 10/49 | €343,809 | €173,105 | -€170,704 | -49.7% |
| Equity | 10/15 | €7,866 | €5,212 | -€2,654 | -33.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,535 | -€15,248 | +€3,287 | +17.7% |
| Investment grants | 15 | €5,941 | - | -€5,941 | |
| Provisions and deferred taxes | 16 | €3,059 | - | -€3,059 | |
| Deferred taxes | 168 | €3,059 | - | -€3,059 | |
| Amounts payable | 17/49 | €332,884 | €167,893 | -€164,991 | -49.6% |
| Amounts payable after more than one year | 17 | €149,555 | €92,622 | -€56,933 | -38.1% |
| Financial debts | 170/4 | €149,555 | €92,622 | -€56,933 | -38.1% |
| Amounts payable within one year | 42/48 | €183,329 | €75,271 | -€108,058 | -58.9% |
| Current portion of amounts payable after more than one year | 42 | €55,751 | €60,473 | +€4,722 | +8.5% |
| Trade debts | 44 | €37,449 | €11,295 | -€26,154 | -69.8% |
| Suppliers | 440/4 | €37,449 | €11,295 | -€26,154 | -69.8% |
| Taxes, remuneration and social security | 45 | €35,149 | €3,344 | -€31,805 | -90.5% |
| Taxes | 450/3 | €12,103 | €3,344 | -€8,759 | -72.4% |
| Remuneration and social security | 454/9 | €23,046 | - | -€23,046 | |
| Other amounts payable | 47/48 | €54,980 | €159 | -€54,821 | -99.7% |
| Remuneration, social security and pensions | 62 | €308,314 | €270,934 | -€37,380 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,136 | €55,514 | +€3,378 | +6.5% |
| Other operating charges | 640/8 | €5,033 | €2,590 | -€2,443 | -48.5% |
| Gross operating margin | 9900 | €417,510 | €337,789 | -€79,721 | -19.1% |
| Operating profit (loss) | 9901 | €52,027 | €8,751 | -€43,276 | -83.2% |
| Financial income | 75/76B | €4,128 | €6,714 | +€2,586 | +62.6% |
| Recurring financial income | 75 | €4,128 | €6,714 | +€2,586 | +62.6% |
| Financial charges | 65/66B | €7,447 | €9,710 | +€2,263 | +30.4% |
| Recurring financial charges | 65 | €7,447 | €9,710 | +€2,263 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | €48,708 | €5,755 | -€42,953 | -88.2% |
| Transfer from deferred taxes | 780 | €1,530 | €3,059 | +€1,529 | +99.9% |
| Income taxes | 67/77 | €8,122 | €5,527 | -€2,595 | -31.9% |
| Profit (loss) for the period | 9904 | €42,116 | €3,287 | -€38,829 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,116 | €3,287 | -€38,829 | -92.2% |
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 6 October 2026 via checked.be.