CAFENIO - KOUROS: 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.
CAFENIO - KOUROS
Largest movements
- Receivables within one year -€91,262
down €91,262 (-67.0%), from €136,215 to €44,952
of which Trade receivables: -€90,042
- Cash +€56,640
up €56,640 (+59,943%), from €94 to €56,735
mainly Receivables within one year (+€91,262) and Other debts (+€20,289)
- Stocks and contracts +€12,719
up €12,719 (+129%), from €9,832 to €22,551
- Intangible fixed assets -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Tangible fixed assets -€3,480
down €3,480 (-56.2%), from €6,187 to €2,707
of which Furniture and vehicles: -€3,100
- Trade debts -€73,927
down €73,927 (-98.0%), from €75,424 to €1,498
- Other debts +€20,289
up €20,289 (+478%), from €4,248 to €24,537
- Profit (loss) carried forward +€15,628
up €15,628 (+22.2%), from €70,548 to €86,177
- Tax, wage and social debts +€8,879
up €8,879 (+90.5%), from €9,807 to €18,685
of which Taxes: +€12,062
- Financial income -€15,176
no longer reported in 2025 (was €15,176)
- Gross operating margin +€12,036
up €12,036 (+34.2%), from €35,198 to €47,234
- Staff costs -€9,336
down €9,336 (-89.6%), from €10,416 to €1,081
- Depreciation -€5,351
down €5,351 (-38.7%), from €13,831 to €8,480
- Taxes +€2,787
up €2,787 (+86.2%), from €3,233 to €6,020
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.
Derived cash bridge
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 | €181,444 | €151,398 | -€30,046 | -16.6% |
| Fixed assets | 21/28 | €26,287 | €17,807 | -€8,480 | -32.3% |
| Intangible fixed assets | 21 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Tangible fixed assets | 22/27 | €6,187 | €2,707 | -€3,480 | -56.2% |
| Plant, machinery and equipment | 23 | €380 | €0 | -€380 | -100% |
| Furniture and vehicles | 24 | €5,807 | €2,707 | -€3,100 | -53.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €155,157 | €133,591 | -€21,566 | -13.9% |
| Stocks and contracts in progress | 3 | €9,832 | €22,551 | +€12,719 | +129% |
| Stocks | 30/36 | €9,832 | €22,551 | +€12,719 | +129% |
| Amounts receivable within one year | 40/41 | €136,215 | €44,952 | -€91,262 | -67.0% |
| Trade receivables | 40 | €134,718 | €44,676 | -€90,042 | -66.8% |
| Other amounts receivable | 41 | €1,497 | €276 | -€1,221 | -81.5% |
| Current investments | 50/53 | €9,016 | €9,016 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €94 | €56,735 | +€56,640 | +59,943% |
| Deferred charges and accrued income | 490/1 | - | €337 | +€337 | |
| Total equity and liabilities | 10/49 | €181,444 | €151,398 | -€30,046 | -16.6% |
| Equity | 10/15 | €91,008 | €106,637 | +€15,628 | +17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,548 | €86,177 | +€15,628 | +22.2% |
| Amounts payable | 17/49 | €90,436 | €44,762 | -€45,674 | -50.5% |
| Amounts payable within one year | 42/48 | €89,479 | €44,762 | -€44,718 | -50.0% |
| Financial debts | 43 | - | €41 | +€41 | |
| Credit institutions | 430/8 | - | €41 | +€41 | |
| Trade debts | 44 | €75,424 | €1,498 | -€73,927 | -98.0% |
| Suppliers | 440/4 | €75,424 | €1,498 | -€73,927 | -98.0% |
| Taxes, remuneration and social security | 45 | €9,807 | €18,685 | +€8,879 | +90.5% |
| Taxes | 450/3 | €6,624 | €18,685 | +€12,062 | +182% |
| Remuneration and social security | 454/9 | €3,183 | - | -€3,183 | |
| Other amounts payable | 47/48 | €4,248 | €24,537 | +€20,289 | +478% |
| Accrued charges and deferred income | 492/3 | €957 | €0 | -€957 | -100% |
| Remuneration, social security and pensions | 62 | €10,416 | €1,081 | -€9,336 | -89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,831 | €8,480 | -€5,351 | -38.7% |
| Other operating charges | 640/8 | €12,431 | €14,738 | +€2,307 | +18.6% |
| Gross operating margin | 9900 | €35,198 | €47,234 | +€12,036 | +34.2% |
| Operating profit (loss) | 9901 | -€1,481 | €22,935 | +€24,416 | |
| Financial income | 75/76B | €15,176 | - | -€15,176 | |
| Recurring financial income | 75 | €15,176 | - | -€15,176 | |
| Financial charges | 65/66B | €1,095 | €1,286 | +€191 | +17.4% |
| Recurring financial charges | 65 | €1,095 | €1,286 | +€191 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €12,600 | €21,649 | +€9,049 | +71.8% |
| Income taxes | 67/77 | €3,233 | €6,020 | +€2,787 | +86.2% |
| Profit (loss) for the period | 9904 | €9,366 | €15,628 | +€6,262 | +66.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,366 | €15,628 | +€6,262 | +66.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.