CAFES DE PAUW: 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.
CAFES DE PAUW
Largest movements
- Cash +€19,813
up €19,813 (+68.5%), from €28,914 to €48,728
mainly Net result for the year (+€30,853) and Depreciation (+€27,674)
- Tangible fixed assets -€19,708
down €19,708 (-9.7%), from €203,906 to €184,198
of which Plant, machinery and equipment: -€11,379
- Stocks and contracts +€16,344
up €16,344 (+39.8%), from €41,111 to €57,456
- Reserves +€37,000
up €37,000 (+366%), from €10,103 to €47,103
- Other debts -€17,601
down €17,601 (-59.0%), from €29,854 to €12,252
- Debts after one year -€9,490
down €9,490 (-17.9%), from €52,985 to €43,495
- Trade debts +€8,992
up €8,992 (+40.5%), from €22,217 to €31,209
- Profit (loss) carried forward -€6,147
down €6,147 (-4.9%), from €125,622 to €119,475
- Gross operating margin +€60,923
up €60,923 (+84.1%), from €72,476 to €133,399
- Provisions +€44,000
no longer reported in 2025 (was -€44,000)
- Financial income -€13,260
down €13,260 (-88.3%), from €15,021 to €1,761
- Taxes -€10,163
down €10,163 (-36.7%), from €27,662 to €17,499
- Staff costs +€9,742
up €9,742 (+24.6%), from €39,598 to €49,340
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 | €285,103 | €298,760 | +€13,657 | +4.8% |
| Fixed assets | 21/28 | €206,206 | €186,498 | -€19,708 | -9.6% |
| Tangible fixed assets | 22/27 | €203,906 | €184,198 | -€19,708 | -9.7% |
| Plant, machinery and equipment | 23 | €95,309 | €83,930 | -€11,379 | -11.9% |
| Other tangible fixed assets | 26 | €108,597 | €100,269 | -€8,329 | -7.7% |
| Financial fixed assets | 28 | €2,300 | €2,300 | = | 0.0% |
| Current assets | 29/58 | €78,897 | €112,262 | +€33,365 | +42.3% |
| Stocks and contracts in progress | 3 | €41,111 | €57,456 | +€16,344 | +39.8% |
| Stocks | 30/36 | €41,111 | €57,456 | +€16,344 | +39.8% |
| Amounts receivable within one year | 40/41 | €8,871 | €6,079 | -€2,793 | -31.5% |
| Trade receivables | 40 | €4,662 | €4,566 | -€97 | -2.1% |
| Other amounts receivable | 41 | €4,209 | €1,513 | -€2,696 | -64.1% |
| Cash at bank and in hand | 54/58 | €28,914 | €48,728 | +€19,813 | +68.5% |
| Total equity and liabilities | 10/49 | €285,103 | €298,760 | +€13,657 | +4.8% |
| Equity | 10/15 | €156,177 | €187,030 | +€30,853 | +19.8% |
| Contributions | 10/11 | €20,452 | €20,452 | = | 0.0% |
| Contributions outside capital | 11 | €20,452 | €20,452 | = | 0.0% |
| Other | 1109/19 | €20,452 | €20,452 | = | 0.0% |
| Reserves | 13 | €10,103 | €47,103 | +€37,000 | +366% |
| Distributable reserves | 133 | €10,103 | €47,103 | +€37,000 | +366% |
| Profit (loss) carried forward | 14 | €125,622 | €119,475 | -€6,147 | -4.9% |
| Amounts payable | 17/49 | €128,926 | €111,730 | -€17,196 | -13.3% |
| Amounts payable after more than one year | 17 | €52,985 | €43,495 | -€9,490 | -17.9% |
| Financial debts | 170/4 | €52,985 | €43,495 | -€9,490 | -17.9% |
| Amounts payable within one year | 42/48 | €75,941 | €68,235 | -€7,706 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €9,036 | €9,490 | +€454 | +5.0% |
| Trade debts | 44 | €22,217 | €31,209 | +€8,992 | +40.5% |
| Suppliers | 440/4 | €22,217 | €31,209 | +€8,992 | +40.5% |
| Taxes, remuneration and social security | 45 | €14,834 | €15,283 | +€449 | +3.0% |
| Taxes | 450/3 | €9,271 | €7,808 | -€1,463 | -15.8% |
| Remuneration and social security | 454/9 | €5,563 | €7,476 | +€1,912 | +34.4% |
| Other amounts payable | 47/48 | €29,854 | €12,252 | -€17,601 | -59.0% |
| Remuneration, social security and pensions | 62 | €39,598 | €49,340 | +€9,742 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,434 | €27,674 | +€4,240 | +18.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€44,000 | - | +€44,000 | |
| Other operating charges | 640/8 | €2,865 | €3,052 | +€187 | +6.5% |
| Gross operating margin | 9900 | €72,476 | €133,399 | +€60,923 | +84.1% |
| Operating profit (loss) | 9901 | €50,579 | €53,333 | +€2,754 | +5.4% |
| Financial income | 75/76B | €15,021 | €1,761 | -€13,260 | -88.3% |
| Recurring financial income | 75 | €15,021 | €1,761 | -€13,260 | -88.3% |
| Financial charges | 65/66B | €5,593 | €6,743 | +€1,150 | +20.6% |
| Recurring financial charges | 65 | €5,593 | €6,743 | +€1,150 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €60,007 | €48,352 | -€11,655 | -19.4% |
| Income taxes | 67/77 | €27,662 | €17,499 | -€10,163 | -36.7% |
| Profit (loss) for the period | 9904 | €32,345 | €30,853 | -€1,492 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,345 | €30,853 | -€1,492 | -4.6% |
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 30 October 2026 via checked.be.