CAFES UBUNTU: 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 UBUNTU
Largest movements
- Receivables within one year -€16,912
down €16,912 (-82.7%), from €20,439 to €3,527
of which Trade receivables: -€15,444
- Stocks and contracts +€9,213
up €9,213 (+157%), from €5,886 to €15,100
- Tangible fixed assets -€7,849
down €7,849 (-18.6%), from €42,231 to €34,382
of which Plant, machinery and equipment: -€6,982
- Deferred charges and accrued income +€1,027
new in 2025: €1,027
- Intangible fixed assets +€1,003
new in 2025: €1,003
- Other debts -€29,248
down €29,248 (-99.1%), from €29,520 to €272
- Tax, wage and social debts +€21,550
up €21,550 (+87.4%), from €24,656 to €46,206
of which Remuneration and social security: +€12,288
- Debts after one year +€21,361
up €21,361 (+314%), from €6,803 to €28,164
- Trade debts -€19,298
down €19,298 (-73.6%), from €26,235 to €6,936
- Profit (loss) carried forward -€9,455
down €9,455 (-176%), from -€5,370 to -€14,825
- Turnover +€99,791
up €99,791 (+37.2%), from €268,144 to €367,936
- Gross operating margin +€68,359
up €68,359 (+59.8%), from €114,384 to €182,743
- Staff costs +€43,229
up €43,229 (+46.7%), from €92,611 to €135,839
- Purchases and services +€24,267
up €24,267 (+14.6%), from €166,209 to €190,476
- Financial charges +€16,769
up €16,769 (+167%), from €10,046 to €26,815
of which Non-recurring financial charges: +€16,141
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 | €93,955 | €80,183 | -€13,772 | -14.7% |
| Fixed assets | 21/28 | €42,731 | €35,911 | -€6,821 | -16.0% |
| Intangible fixed assets | 21 | - | €1,003 | +€1,003 | |
| Tangible fixed assets | 22/27 | €42,231 | €34,382 | -€7,849 | -18.6% |
| Plant, machinery and equipment | 23 | €23,839 | €16,857 | -€6,982 | -29.3% |
| Furniture and vehicles | 24 | €316 | €118 | -€198 | -62.5% |
| Other tangible fixed assets | 26 | €18,076 | €17,407 | -€669 | -3.7% |
| Financial fixed assets | 28 | €500 | €525 | +€25 | +5.0% |
| Current assets | 29/58 | €51,224 | €44,272 | -€6,952 | -13.6% |
| Stocks and contracts in progress | 3 | €5,886 | €15,100 | +€9,213 | +157% |
| Stocks | 30/36 | €5,886 | €15,100 | +€9,213 | +157% |
| Amounts receivable within one year | 40/41 | €20,439 | €3,527 | -€16,912 | -82.7% |
| Trade receivables | 40 | €18,765 | €3,321 | -€15,444 | -82.3% |
| Other amounts receivable | 41 | €1,673 | €205 | -€1,468 | -87.7% |
| Cash at bank and in hand | 54/58 | €24,899 | €24,619 | -€280 | -1.1% |
| Deferred charges and accrued income | 490/1 | - | €1,027 | +€1,027 | |
| Total equity and liabilities | 10/49 | €93,955 | €80,183 | -€13,772 | -14.7% |
| Equity | 10/15 | -€370 | -€9,825 | -€9,455 | -2,556% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,370 | -€14,825 | -€9,455 | -176% |
| Amounts payable | 17/49 | €94,325 | €90,007 | -€4,317 | -4.6% |
| Amounts payable after more than one year | 17 | €6,803 | €28,164 | +€21,361 | +314% |
| Financial debts | 170/4 | €6,803 | €28,164 | +€21,361 | +314% |
| Amounts payable within one year | 42/48 | €87,110 | €60,217 | -€26,893 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €6,700 | €6,803 | +€103 | +1.5% |
| Trade debts | 44 | €26,235 | €6,936 | -€19,298 | -73.6% |
| Suppliers | 440/4 | €26,235 | €6,936 | -€19,298 | -73.6% |
| Taxes, remuneration and social security | 45 | €24,656 | €46,206 | +€21,550 | +87.4% |
| Taxes | 450/3 | €4,441 | €13,703 | +€9,262 | +209% |
| Remuneration and social security | 454/9 | €20,215 | €32,503 | +€12,288 | +60.8% |
| Other amounts payable | 47/48 | €29,520 | €272 | -€29,248 | -99.1% |
| Accrued charges and deferred income | 492/3 | €411 | €1,626 | +€1,215 | +295% |
| Turnover | 70 | €268,144 | €367,936 | +€99,791 | +37.2% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €166,209 | €190,476 | +€24,267 | +14.6% |
| Remuneration, social security and pensions | 62 | €92,611 | €135,839 | +€43,229 | +46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,305 | €17,851 | +€546 | +3.2% |
| Other operating charges | 640/8 | €3,643 | €2,878 | -€765 | -21.0% |
| Non-recurring operating charges | 66A | - | €989 | +€989 | |
| Gross operating margin | 9900 | €114,384 | €182,743 | +€68,359 | +59.8% |
| Operating profit (loss) | 9901 | €825 | €25,185 | +€24,360 | +2,953% |
| Financial income | 75/76B | - | €81 | +€81 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Non-recurring financial income | 76B | - | €72 | +€72 | |
| Financial charges | 65/66B | €10,046 | €26,815 | +€16,769 | +167% |
| Recurring financial charges | 65 | €4,165 | €4,792 | +€627 | +15.1% |
| Non-recurring financial charges | 66B | €5,881 | €22,023 | +€16,141 | +274% |
| Profit (loss) for the period before taxes | 9903 | -€9,221 | -€1,549 | +€7,672 | +83.2% |
| Income taxes | 67/77 | - | €7,906 | +€7,906 | |
| Profit (loss) for the period | 9904 | -€9,221 | -€9,455 | -€234 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,221 | -€9,455 | -€234 | -2.5% |
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 26 October 2026 via checked.be.