Caféspelen Sam: 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.
Caféspelen Sam
Largest movements
- Cash -€6,516
down €6,516 (-31.0%), from €21,013 to €14,497
mainly Other debts (-€6,054) and Tax, wage and social debts (-€2,129)
- Receivables within one year -€587
down €587 (-94.6%), from €620 to €33
of which Trade receivables: -€595
- Tangible fixed assets -€265
down €265 (-90.1%), from €294 to €29
- Other debts -€6,054
down €6,054 (-9.8%), from €61,989 to €55,935
- Tax, wage and social debts -€2,129
down €2,129 (-82.6%), from €2,577 to €448
- Profit (loss) carried forward +€789
up €789 (+1.3%), from -€62,248 to -€61,459
- Gross operating margin -€4,882
down €4,882 (-69.8%), from €6,993 to €2,111
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 | €21,927 | €14,559 | -€7,367 | -33.6% |
| Fixed assets | 21/28 | €294 | €29 | -€265 | -90.1% |
| Tangible fixed assets | 22/27 | €294 | €29 | -€265 | -90.1% |
| Furniture and vehicles | 24 | €294 | €29 | -€265 | -90.1% |
| Current assets | 29/58 | €21,633 | €14,530 | -€7,103 | -32.8% |
| Amounts receivable within one year | 40/41 | €620 | €33 | -€587 | -94.6% |
| Trade receivables | 40 | €595 | - | -€595 | |
| Other amounts receivable | 41 | €25 | €33 | +€8 | +33.3% |
| Cash at bank and in hand | 54/58 | €21,013 | €14,497 | -€6,516 | -31.0% |
| Total equity and liabilities | 10/49 | €21,927 | €14,559 | -€7,367 | -33.6% |
| Equity | 10/15 | -€44,048 | -€43,259 | +€789 | +1.8% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,248 | -€61,459 | +€789 | +1.3% |
| Amounts payable | 17/49 | €65,975 | €57,818 | -€8,156 | -12.4% |
| Amounts payable within one year | 42/48 | €65,975 | €57,818 | -€8,156 | -12.4% |
| Trade debts | 44 | €1,408 | €1,435 | +€27 | +1.9% |
| Suppliers | 440/4 | €1,408 | €1,435 | +€27 | +1.9% |
| Taxes, remuneration and social security | 45 | €2,577 | €448 | -€2,129 | -82.6% |
| Taxes | 450/3 | €2,577 | €448 | -€2,129 | -82.6% |
| Other amounts payable | 47/48 | €61,989 | €55,935 | -€6,054 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €265 | €265 | = | 0.0% |
| Other operating charges | 640/8 | €990 | €973 | -€18 | -1.8% |
| Gross operating margin | 9900 | €6,993 | €2,111 | -€4,882 | -69.8% |
| Operating profit (loss) | 9901 | €5,738 | €874 | -€4,864 | -84.8% |
| Financial income | 75/76B | €20 | €51 | +€31 | +152.3% |
| Recurring financial income | 75 | €20 | €51 | +€31 | +152.3% |
| Financial charges | 65/66B | €159 | €136 | -€22 | -14.0% |
| Recurring financial charges | 65 | €159 | €136 | -€22 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €5,600 | €789 | -€4,811 | -85.9% |
| Profit (loss) for the period | 9904 | €5,600 | €789 | -€4,811 | -85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,600 | €789 | -€4,811 | -85.9% |
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 10 October 2026 via checked.be.