cafématic: 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.
cafématic
Largest movements
- Tangible fixed assets +€31,079
up €31,079 (+44.9%), from €69,183 to €100,263
of which Furniture and vehicles: +€19,874
- Cash -€19,531
down €19,531 (-12.4%), from €157,427 to €137,896
mainly Contributions, distributions and other (-€60,000) and Investment in fixed assets (net) (-€55,218)
- Receivables within one year -€9,453
down €9,453 (-43.4%), from €21,806 to €12,353
of which Trade receivables: -€5,160
- Reserves +€31,500
up €31,500 (+64.4%), from €48,900 to €80,400
of which Distributable reserves: +€31,500
- Debts after one year -€16,832
down €16,832 (-30.8%), from €54,695 to €37,862
- Current portion of long-term debt -€9,668
down €9,668 (-36.5%), from €26,501 to €16,832
- Tax, wage and social debts -€5,068
down €5,068 (-4.5%), from €111,827 to €106,759
of which Remuneration and social security: -€38,598
- Gross operating margin +€158,671
up €158,671 (+17.6%), from €901,295 to €1.1m
- Staff costs +€122,532
up €122,532 (+16.8%), from €731,264 to €853,797
- Taxes +€31,082
up €31,082 (+94.9%), from €32,736 to €63,818
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 | €331,934 | €333,877 | +€1,943 | +0.6% |
| Fixed assets | 21/28 | €135,953 | €167,032 | +€31,079 | +22.9% |
| Tangible fixed assets | 22/27 | €69,183 | €100,263 | +€31,079 | +44.9% |
| Plant, machinery and equipment | 23 | €20,704 | €37,711 | +€17,007 | +82.1% |
| Furniture and vehicles | 24 | €12,806 | €32,680 | +€19,874 | +155.2% |
| Other tangible fixed assets | 26 | €35,673 | €29,872 | -€5,801 | -16.3% |
| Financial fixed assets | 28 | €66,769 | €66,769 | = | 0.0% |
| Current assets | 29/58 | €195,982 | €166,845 | -€29,136 | -14.9% |
| Stocks and contracts in progress | 3 | €12,177 | €13,676 | +€1,498 | +12.3% |
| Stocks | 30/36 | €12,177 | €13,676 | +€1,498 | +12.3% |
| Amounts receivable within one year | 40/41 | €21,806 | €12,353 | -€9,453 | -43.4% |
| Trade receivables | 40 | €5,160 | - | -€5,160 | |
| Other amounts receivable | 41 | €16,646 | €12,353 | -€4,293 | -25.8% |
| Cash at bank and in hand | 54/58 | €157,427 | €137,896 | -€19,531 | -12.4% |
| Deferred charges and accrued income | 490/1 | €4,571 | €2,921 | -€1,650 | -36.1% |
| Total equity and liabilities | 10/49 | €331,934 | €333,877 | +€1,943 | +0.6% |
| Equity | 10/15 | €113,311 | €145,157 | +€31,846 | +28.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €48,900 | €80,400 | +€31,500 | +64.4% |
| Tax-exempt reserves | 132 | €3,400 | €3,400 | = | 0.0% |
| Distributable reserves | 133 | €45,500 | €77,000 | +€31,500 | +69.2% |
| Profit (loss) carried forward | 14 | €45,861 | €46,207 | +€346 | +0.8% |
| Amounts payable | 17/49 | €218,623 | €188,720 | -€29,903 | -13.7% |
| Amounts payable after more than one year | 17 | €54,695 | €37,862 | -€16,832 | -30.8% |
| Financial debts | 170/4 | €54,695 | €37,862 | -€16,832 | -30.8% |
| Amounts payable within one year | 42/48 | €157,803 | €142,885 | -€14,918 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €26,501 | €16,832 | -€9,668 | -36.5% |
| Trade debts | 44 | €17,814 | €19,293 | +€1,480 | +8.3% |
| Suppliers | 440/4 | €17,814 | €19,293 | +€1,480 | +8.3% |
| Taxes, remuneration and social security | 45 | €111,827 | €106,759 | -€5,068 | -4.5% |
| Taxes | 450/3 | €13,559 | €47,089 | +€33,530 | +247.3% |
| Remuneration and social security | 454/9 | €98,268 | €59,670 | -€38,598 | -39.3% |
| Other amounts payable | 47/48 | €1,661 | - | -€1,661 | |
| Accrued charges and deferred income | 492/3 | €6,126 | €7,973 | +€1,847 | +30.2% |
| Non-recurring operating income | 76A | €28 | €402 | +€374 | +1343.2% |
| Remuneration, social security and pensions | 62 | €731,264 | €853,797 | +€122,532 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,470 | €24,138 | +€4,668 | +24.0% |
| Other operating charges | 640/8 | €3,002 | €9,015 | +€6,013 | +200.3% |
| Non-recurring operating charges | 66A | - | €2,569 | +€2,569 | |
| Gross operating margin | 9900 | €901,295 | €1,059,966 | +€158,671 | +17.6% |
| Operating profit (loss) | 9901 | €147,558 | €170,448 | +€22,889 | +15.5% |
| Financial income | 75/76B | €448 | €317 | -€131 | -29.3% |
| Recurring financial income | 75 | €448 | €317 | -€131 | -29.3% |
| Financial charges | 65/66B | €19,303 | €15,099 | -€4,204 | -21.8% |
| Recurring financial charges | 65 | €14,811 | €15,099 | +€288 | +1.9% |
| Non-recurring financial charges | 66B | €4,492 | - | -€4,492 | |
| Profit (loss) for the period before taxes | 9903 | €128,703 | €155,665 | +€26,962 | +20.9% |
| Income taxes | 67/77 | €32,736 | €63,818 | +€31,082 | +94.9% |
| Profit (loss) for the period | 9904 | €95,967 | €91,846 | -€4,120 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €95,967 | €91,846 | -€4,120 | -4.3% |
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 7 October 2026 via checked.be.