CAFES LEROY: what changed
CAFES LEROY
Largest movements
- Stocks and contracts +€53,428
up €53,428 (+32.9%), from €162,570 to €215,998
- Cash +€36,106
up €36,106 (+50.9%), from €70,914 to €107,020
mainly Depreciation (+€106,675) and Trade debts (+€70,066)
- Receivables within one year -€24,783
down €24,783 (-22.7%), from €109,218 to €84,435
of which Trade receivables: -€13,393
- Tangible fixed assets +€21,684
up €21,684 (+7.6%), from €286,770 to €308,454
of which Plant, machinery and equipment: +€18,477
- Trade debts +€70,066
up €70,066 (+1,187%), from €5,902 to €75,968
- Reserves +€58,593
up €58,593 (+243%), from €24,063 to €82,656
- Debts after one year -€49,366
down €49,366 (-40.4%), from €122,319 to €72,953
- Tax, wage and social debts +€15,990
up €15,990 (+136%), from €11,769 to €27,759
of which Taxes: +€13,479
- Current portion of long-term debt -€10,716
down €10,716 (-11.6%), from €92,237 to €81,520
- Gross operating margin +€63,524
up €63,524 (+18.4%), from €344,492 to €408,016
- Staff costs +€30,237
up €30,237 (+17.8%), from €169,670 to €199,907
- Depreciation +€24,941
up €24,941 (+30.5%), from €81,735 to €106,675
- Taxes +€8,652
up €8,652 (+39.4%), from €21,969 to €30,621
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €635,422 | €723,382 | +€87,961 | +13.8% |
| Fixed assets | 21/28 | €292,720 | €314,404 | +€21,684 | +7.4% |
| Tangible fixed assets | 22/27 | €286,770 | €308,454 | +€21,684 | +7.6% |
| Land and buildings | 22 | €55,588 | €54,397 | -€1,191 | -2.1% |
| Plant, machinery and equipment | 23 | €182,692 | €201,169 | +€18,477 | +10.1% |
| Furniture and vehicles | 24 | €48,491 | €52,888 | +€4,398 | +9.1% |
| Financial fixed assets | 28 | €5,950 | €5,950 | = | 0.0% |
| Current assets | 29/58 | €342,702 | €408,978 | +€66,277 | +19.3% |
| Stocks and contracts in progress | 3 | €162,570 | €215,998 | +€53,428 | +32.9% |
| Stocks | 30/36 | €162,570 | €215,998 | +€53,428 | +32.9% |
| Amounts receivable within one year | 40/41 | €109,218 | €84,435 | -€24,783 | -22.7% |
| Trade receivables | 40 | €97,226 | €83,833 | -€13,393 | -13.8% |
| Other amounts receivable | 41 | €11,992 | €603 | -€11,389 | -95.0% |
| Cash at bank and in hand | 54/58 | €70,914 | €107,020 | +€36,106 | +50.9% |
| Deferred charges and accrued income | 490/1 | - | €1,526 | +€1,526 | |
| Total equity and liabilities | 10/49 | €635,422 | €723,382 | +€87,961 | +13.8% |
| Equity | 10/15 | €393,273 | €449,704 | +€56,430 | +14.3% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €24,063 | €82,656 | +€58,593 | +243% |
| Distributable reserves | 133 | €24,063 | €82,656 | +€58,593 | +243% |
| Profit (loss) carried forward | 14 | €345,742 | €345,742 | = | 0.0% |
| Investment grants | 15 | €4,717 | €2,555 | -€2,162 | -45.8% |
| Amounts payable | 17/49 | €242,149 | €273,679 | +€31,530 | +13.0% |
| Amounts payable after more than one year | 17 | €122,319 | €72,953 | -€49,366 | -40.4% |
| Financial debts | 170/4 | €122,319 | €72,953 | -€49,366 | -40.4% |
| Amounts payable within one year | 42/48 | €112,875 | €191,277 | +€78,403 | +69.5% |
| Current portion of amounts payable after more than one year | 42 | €92,237 | €81,520 | -€10,716 | -11.6% |
| Trade debts | 44 | €5,902 | €75,968 | +€70,066 | +1,187% |
| Suppliers | 440/4 | €5,902 | €75,968 | +€70,066 | +1,187% |
| Taxes, remuneration and social security | 45 | €11,769 | €27,759 | +€15,990 | +136% |
| Taxes | 450/3 | - | €13,479 | +€13,479 | |
| Remuneration and social security | 454/9 | €11,769 | €14,280 | +€2,511 | +21.3% |
| Other amounts payable | 47/48 | €2,967 | €6,030 | +€3,063 | +103% |
| Accrued charges and deferred income | 492/3 | €6,954 | €9,448 | +€2,494 | +35.9% |
| Remuneration, social security and pensions | 62 | €169,670 | €199,907 | +€30,237 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,735 | €106,675 | +€24,941 | +30.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €657 | €321 | -€336 | -51.1% |
| Other operating charges | 640/8 | €6,748 | €7,271 | +€523 | +7.8% |
| Gross operating margin | 9900 | €344,492 | €408,016 | +€63,524 | +18.4% |
| Operating profit (loss) | 9901 | €85,682 | €93,841 | +€8,159 | +9.5% |
| Financial income | 75/76B | €2,465 | €3,901 | +€1,436 | +58.2% |
| Recurring financial income | 75 | €2,465 | €3,901 | +€1,436 | +58.2% |
| Financial charges | 65/66B | €7,783 | €8,529 | +€745 | +9.6% |
| Recurring financial charges | 65 | €7,783 | €8,529 | +€745 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €80,363 | €89,213 | +€8,850 | +11.0% |
| Income taxes | 67/77 | €21,969 | €30,621 | +€8,652 | +39.4% |
| Profit (loss) for the period | 9904 | €58,395 | €58,593 | +€198 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,395 | €58,593 | +€198 | +0.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.