CAFES VANHOVE: 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 VANHOVE
Largest movements
- Cash +€143,752
up €143,752 (+49.1%), from €292,589 to €436,341
mainly Net result for the year (+€186,431) and Other debts (+€99,655)
- Tangible fixed assets +€37,408
up €37,408 (+30.8%), from €121,371 to €158,778
of which Land and buildings: +€39,232
- Stocks and contracts +€11,396
up €11,396 (+9.2%), from €124,065 to €135,462
- Other debts +€99,655
up €99,655 (+101%), from €98,871 to €198,526
- Tax, wage and social debts +€56,021
up €56,021 (+117%), from €47,691 to €103,712
of which Taxes: +€36,796
- Debts after one year +€32,186
up €32,186 (+149%), from €21,671 to €53,857
- Gross operating margin +€149,770
up €149,770 (+50.3%), from €297,901 to €447,671
- Taxes +€37,413
up €37,413 (+136%), from €27,497 to €64,910
- Financial charges +€9,814
up €9,814 (+233%), from €4,207 to €14,021
- Other operating charges -€6,442
down €6,442 (-37.9%), from €17,014 to €10,572
- Depreciation -€5,767
down €5,767 (-21.3%), from €27,073 to €21,306
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 | €613,356 | €800,148 | +€186,792 | +30.5% |
| Fixed assets | 21/28 | €121,647 | €159,055 | +€37,408 | +30.8% |
| Tangible fixed assets | 22/27 | €121,371 | €158,778 | +€37,408 | +30.8% |
| Land and buildings | 22 | €52,714 | €91,946 | +€39,232 | +74.4% |
| Plant, machinery and equipment | 23 | €28,808 | €40,036 | +€11,228 | +39.0% |
| Furniture and vehicles | 24 | €22,511 | €13,584 | -€8,927 | -39.7% |
| Assets under construction and advance payments | 27 | €17,337 | €13,212 | -€4,125 | -23.8% |
| Financial fixed assets | 28 | €277 | €277 | = | 0.0% |
| Current assets | 29/58 | €491,709 | €641,093 | +€149,384 | +30.4% |
| Stocks and contracts in progress | 3 | €124,065 | €135,462 | +€11,396 | +9.2% |
| Stocks | 30/36 | €124,065 | €135,462 | +€11,396 | +9.2% |
| Amounts receivable within one year | 40/41 | €75,054 | €68,288 | -€6,766 | -9.0% |
| Trade receivables | 40 | €37,321 | €51,575 | +€14,254 | +38.2% |
| Other amounts receivable | 41 | €37,733 | €16,713 | -€21,020 | -55.7% |
| Cash at bank and in hand | 54/58 | €292,589 | €436,341 | +€143,752 | +49.1% |
| Deferred charges and accrued income | 490/1 | - | €1,002 | +€1,002 | |
| Total equity and liabilities | 10/49 | €613,356 | €800,148 | +€186,792 | +30.5% |
| Equity | 10/15 | €304,375 | €304,375 | = | 0.0% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €100,584 | €100,584 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,645 | €43,645 | = | 0.0% |
| Distributable reserves | 133 | €53,220 | €53,220 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,607 | €166,607 | = | 0.0% |
| Amounts payable | 17/49 | €308,981 | €495,773 | +€186,792 | +60.5% |
| Amounts payable after more than one year | 17 | €21,671 | €53,857 | +€32,186 | +149% |
| Financial debts | 170/4 | €21,671 | €53,857 | +€32,186 | +149% |
| Amounts payable within one year | 42/48 | €286,286 | €441,916 | +€155,630 | +54.4% |
| Current portion of amounts payable after more than one year | 42 | €7,598 | €14,988 | +€7,390 | +97.3% |
| Trade debts | 44 | €132,126 | €124,689 | -€7,437 | -5.6% |
| Suppliers | 440/4 | €132,126 | €124,689 | -€7,437 | -5.6% |
| Taxes, remuneration and social security | 45 | €47,691 | €103,712 | +€56,021 | +117% |
| Taxes | 450/3 | €29,184 | €65,980 | +€36,796 | +126% |
| Remuneration and social security | 454/9 | €18,507 | €37,732 | +€19,225 | +104% |
| Other amounts payable | 47/48 | €98,871 | €198,526 | +€99,655 | +101% |
| Accrued charges and deferred income | 492/3 | €1,024 | - | -€1,024 | |
| Remuneration, social security and pensions | 62 | €152,887 | €154,862 | +€1,975 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,073 | €21,306 | -€5,767 | -21.3% |
| Other operating charges | 640/8 | €17,014 | €10,572 | -€6,442 | -37.9% |
| Gross operating margin | 9900 | €297,901 | €447,671 | +€149,770 | +50.3% |
| Operating profit (loss) | 9901 | €100,927 | €260,931 | +€160,005 | +159% |
| Financial income | 75/76B | €1,340 | €4,431 | +€3,091 | +231% |
| Recurring financial income | 75 | €1,340 | €4,431 | +€3,091 | +231% |
| Financial charges | 65/66B | €4,207 | €14,021 | +€9,814 | +233% |
| Recurring financial charges | 65 | €4,207 | €14,021 | +€9,814 | +233% |
| Profit (loss) for the period before taxes | 9903 | €98,059 | €251,341 | +€153,282 | +156% |
| Income taxes | 67/77 | €27,497 | €64,910 | +€37,413 | +136% |
| Profit (loss) for the period | 9904 | €70,562 | €186,431 | +€115,869 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €70,562 | €186,431 | +€115,869 | +164% |
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 28 October 2026 via checked.be.