CAFES RIGO: 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 RIGO
Largest movements
- Receivables within one year +€22,151
up €22,151 (+26.0%), from €85,321 to €107,472
of which Trade receivables: +€26,239
- Stocks and contracts -€9,824
down €9,824 (-9.1%), from €108,461 to €98,637
- Cash +€5,252
up €5,252 (+4.7%), from €111,724 to €116,975
mainly Net result for the year (+€26,743) and Depreciation (+€14,909)
- Reserves +€26,000
up €26,000 (+171%), from €15,200 to €41,200
of which Distributable reserves: +€26,000
- Debts after one year -€8,427
down €8,427 (-64.6%), from €13,054 to €4,627
- Tax, wage and social debts +€6,269
up €6,269 (+25.9%), from €24,228 to €30,498
of which Remuneration and social security: +€3,220
- Gross operating margin +€37,581
up €37,581 (+41.6%), from €90,407 to €127,988
- Staff costs -€11,176
down €11,176 (-14.2%), from €78,982 to €67,806
- Taxes +€9,904
up €9,904 (+4,248%), from €233 to €10,137
- Write-downs +€4,782
new in 2025: €4,782
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 | €350,672 | €373,404 | +€22,732 | +6.5% |
| Fixed assets | 21/28 | €43,130 | €44,624 | +€1,493 | +3.5% |
| Tangible fixed assets | 22/27 | €37,220 | €38,713 | +€1,493 | +4.0% |
| Land and buildings | 22 | €6,048 | €4,511 | -€1,537 | -25.4% |
| Plant, machinery and equipment | 23 | €24,009 | €32,746 | +€8,737 | +36.4% |
| Furniture and vehicles | 24 | €7,162 | €1,456 | -€5,706 | -79.7% |
| Financial fixed assets | 28 | €5,911 | €5,911 | = | 0.0% |
| Current assets | 29/58 | €307,541 | €328,780 | +€21,238 | +6.9% |
| Stocks and contracts in progress | 3 | €108,461 | €98,637 | -€9,824 | -9.1% |
| Stocks | 30/36 | €108,461 | €98,637 | -€9,824 | -9.1% |
| Amounts receivable within one year | 40/41 | €85,321 | €107,472 | +€22,151 | +26.0% |
| Trade receivables | 40 | €79,402 | €105,641 | +€26,239 | +33.0% |
| Other amounts receivable | 41 | €5,919 | €1,831 | -€4,088 | -69.1% |
| Cash at bank and in hand | 54/58 | €111,724 | €116,975 | +€5,252 | +4.7% |
| Deferred charges and accrued income | 490/1 | €2,035 | €5,695 | +€3,659 | +180% |
| Total equity and liabilities | 10/49 | €350,672 | €373,404 | +€22,732 | +6.5% |
| Equity | 10/15 | €215,575 | €242,318 | +€26,743 | +12.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €15,200 | €41,200 | +€26,000 | +171% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €9,000 | €35,000 | +€26,000 | +289% |
| Profit (loss) carried forward | 14 | €138,375 | €139,118 | +€743 | +0.5% |
| Amounts payable | 17/49 | €135,097 | €131,086 | -€4,011 | -3.0% |
| Amounts payable after more than one year | 17 | €13,054 | €4,627 | -€8,427 | -64.6% |
| Financial debts | 170/4 | €13,054 | €4,627 | -€8,427 | -64.6% |
| Amounts payable within one year | 42/48 | €122,042 | €126,458 | +€4,416 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €8,132 | €8,427 | +€295 | +3.6% |
| Trade debts | 44 | €89,683 | €87,534 | -€2,149 | -2.4% |
| Suppliers | 440/4 | €89,683 | €87,534 | -€2,149 | -2.4% |
| Taxes, remuneration and social security | 45 | €24,228 | €30,498 | +€6,269 | +25.9% |
| Taxes | 450/3 | €3,979 | €7,029 | +€3,049 | +76.6% |
| Remuneration and social security | 454/9 | €20,249 | €23,469 | +€3,220 | +15.9% |
| Remuneration, social security and pensions | 62 | €78,982 | €67,806 | -€11,176 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,861 | €14,909 | -€952 | -6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,782 | +€4,782 | |
| Other operating charges | 640/8 | €969 | €1,522 | +€553 | +57.1% |
| Gross operating margin | 9900 | €90,407 | €127,988 | +€37,581 | +41.6% |
| Operating profit (loss) | 9901 | -€5,405 | €38,969 | +€44,374 | |
| Financial income | 75/76B | €49 | €5 | -€44 | -90.7% |
| Recurring financial income | 75 | €49 | €5 | -€44 | -90.7% |
| Financial charges | 65/66B | €2,215 | €2,093 | -€121 | -5.5% |
| Recurring financial charges | 65 | €2,215 | €2,093 | -€121 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,571 | €36,880 | +€44,450 | |
| Income taxes | 67/77 | €233 | €10,137 | +€9,904 | +4,248% |
| Profit (loss) for the period | 9904 | -€7,804 | €26,743 | +€34,547 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,804 | €26,743 | +€34,547 |
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 18 October 2026 via checked.be.