CAFESPELEN PATRICK: what changed
Two fiscal 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.
CAFESPELEN PATRICK
Largest movements
- Cash +€97,983
up €97,983 (+379.9%), from €25,794 to €123,777
mainly Net result for the year (+€88,834) and Depreciation (+€12,372)
- Tangible fixed assets -€13,420
down €13,420 (-27.8%), from €48,214 to €34,794
of which Plant, machinery and equipment: -€7,571
- Receivables within one year -€2,398
down €2,398 (-54.8%), from €4,373 to €1,975
of which Trade receivables: -€1,357
- Profit (loss) carried forward +€88,834
up €88,834 (+17.7%), from -€502,766 to -€413,932
- Debts after one year -€14,421
down €14,421 (-8.0%), from €180,696 to €166,275
- Tax, wage and social debts +€8,844
new in 2025: €8,844
- Gross operating margin +€62,239
up €62,239 (+149.0%), from €41,774 to €104,013
- Depreciation -€5,820
down €5,820 (-32.0%), from €18,193 to €12,372
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.
Cash bridge derived
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 | €81,664 | €163,377 | +€81,713 | +100.1% |
| Fixed assets | 21/28 | €48,214 | €34,794 | -€13,420 | -27.8% |
| Tangible fixed assets | 22/27 | €48,214 | €34,794 | -€13,420 | -27.8% |
| Plant, machinery and equipment | 23 | €36,502 | €28,931 | -€7,571 | -20.7% |
| Furniture and vehicles | 24 | €11,712 | €5,863 | -€5,849 | -49.9% |
| Current assets | 29/58 | €33,449 | €128,583 | +€95,134 | +284.4% |
| Amounts receivable within one year | 40/41 | €4,373 | €1,975 | -€2,398 | -54.8% |
| Trade receivables | 40 | €3,141 | €1,784 | -€1,357 | -43.2% |
| Other amounts receivable | 41 | €1,233 | €192 | -€1,041 | -84.5% |
| Cash at bank and in hand | 54/58 | €25,794 | €123,777 | +€97,983 | +379.9% |
| Deferred charges and accrued income | 490/1 | €3,282 | €2,831 | -€452 | -13.8% |
| Total equity and liabilities | 10/49 | €81,664 | €163,377 | +€81,713 | +100.1% |
| Equity | 10/15 | -€100,766 | -€11,932 | +€88,834 | +88.2% |
| Contributions | 10/11 | €402,000 | €402,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€502,766 | -€413,932 | +€88,834 | +17.7% |
| Amounts payable | 17/49 | €182,430 | €175,309 | -€7,121 | -3.9% |
| Amounts payable after more than one year | 17 | €180,696 | €166,275 | -€14,421 | -8.0% |
| Other amounts payable | 178/9 | €180,696 | €166,275 | -€14,421 | -8.0% |
| Amounts payable within one year | 42/48 | €1,734 | €9,034 | +€7,300 | +421.0% |
| Current portion of amounts payable after more than one year | 42 | €1,633 | - | -€1,633 | |
| Financial debts | 43 | €101 | - | -€101 | |
| Credit institutions | 430/8 | €101 | - | -€101 | |
| Trade debts | 44 | - | €190 | +€190 | |
| Suppliers | 440/4 | - | €190 | +€190 | |
| Taxes, remuneration and social security | 45 | - | €8,844 | +€8,844 | |
| Taxes | 450/3 | - | €8,844 | +€8,844 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,193 | €12,372 | -€5,820 | -32.0% |
| Other operating charges | 640/8 | €1,906 | €1,947 | +€41 | +2.1% |
| Gross operating margin | 9900 | €41,774 | €104,013 | +€62,239 | +149.0% |
| Operating profit (loss) | 9901 | €21,675 | €89,694 | +€68,018 | +313.8% |
| Financial income | 75/76B | €9 | €15 | +€6 | +66.5% |
| Recurring financial income | 75 | €9 | €15 | +€6 | +66.5% |
| Financial charges | 65/66B | €607 | €567 | -€41 | -6.7% |
| Recurring financial charges | 65 | €607 | €567 | -€41 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €21,077 | €89,142 | +€68,065 | +322.9% |
| Income taxes | 67/77 | €305 | €308 | +€4 | +1.3% |
| Profit (loss) for the period | 9904 | €20,773 | €88,834 | +€68,061 | +327.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,773 | €88,834 | +€68,061 | +327.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.