CAFETARIA: 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.
CAFETARIA
Largest movements
- Cash -€13,640
down €13,640 (-42.3%), from €32,257 to €18,617
mainly Other debts (-€24,506) and Investment in fixed assets (net) (-€17,812)
- Other debts -€24,506
down €24,506 (-59.6%), from €41,119 to €16,613
- Reserves +€21,200
up €21,200 (+32.9%), from €64,431 to €85,631
of which Distributable reserves: +€21,200
- Debts after one year -€6,017
no longer reported in 2025 (was €6,017)
- Tax, wage and social debts +€4,004
up €4,004 (+114.0%), from €3,513 to €7,517
of which Taxes: +€4,359
- Trade debts -€3,767
down €3,767 (-99.8%), from €3,773 to €6
- Gross operating margin -€44,494
down €44,494 (-31.9%), from €139,366 to €94,873
- Taxes -€5,701
down €5,701 (-34.7%), from €16,421 to €10,721
- Financial charges -€2,930
down €2,930 (-45.7%), from €6,415 to €3,485
- Depreciation +€1,526
up €1,526 (+8.8%), from €17,412 to €18,938
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 | €150,104 | €136,350 | -€13,753 | -9.2% |
| Fixed assets | 21/28 | €107,529 | €106,403 | -€1,126 | -1.0% |
| Tangible fixed assets | 22/27 | €107,239 | €106,153 | -€1,086 | -1.0% |
| Plant, machinery and equipment | 23 | €63,128 | €70,235 | +€7,107 | +11.3% |
| Furniture and vehicles | 24 | €44,112 | €35,918 | -€8,193 | -18.6% |
| Financial fixed assets | 28 | €290 | €250 | -€40 | -13.8% |
| Current assets | 29/58 | €42,574 | €29,947 | -€12,627 | -29.7% |
| Stocks and contracts in progress | 3 | €4,221 | €4,664 | +€444 | +10.5% |
| Stocks | 30/36 | €4,221 | €4,664 | +€444 | +10.5% |
| Amounts receivable within one year | 40/41 | €4,715 | €4,413 | -€302 | -6.4% |
| Trade receivables | 40 | €1,136 | €1,972 | +€836 | +73.5% |
| Other amounts receivable | 41 | €3,579 | €2,441 | -€1,138 | -31.8% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,257 | €18,617 | -€13,640 | -42.3% |
| Deferred charges and accrued income | 490/1 | €1,131 | €2,003 | +€872 | +77.0% |
| Total equity and liabilities | 10/49 | €150,104 | €136,350 | -€13,753 | -9.2% |
| Equity | 10/15 | €83,123 | €104,315 | +€21,192 | +25.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €64,431 | €85,631 | +€21,200 | +32.9% |
| Tax-exempt reserves | 132 | €2,822 | €2,822 | = | 0.0% |
| Distributable reserves | 133 | €61,609 | €82,809 | +€21,200 | +34.4% |
| Profit (loss) carried forward | 14 | €100 | €91 | -€8 | -8.4% |
| Amounts payable | 17/49 | €66,981 | €32,036 | -€34,945 | -52.2% |
| Amounts payable after more than one year | 17 | €6,017 | - | -€6,017 | |
| Financial debts | 170/4 | €6,017 | - | -€6,017 | |
| Amounts payable within one year | 42/48 | €56,325 | €30,153 | -€26,172 | -46.5% |
| Current portion of amounts payable after more than one year | 42 | €7,920 | €6,017 | -€1,903 | -24.0% |
| Trade debts | 44 | €3,773 | €6 | -€3,767 | -99.8% |
| Suppliers | 440/4 | €3,773 | €6 | -€3,767 | -99.8% |
| Taxes, remuneration and social security | 45 | €3,513 | €7,517 | +€4,004 | +114.0% |
| Taxes | 450/3 | €834 | €5,193 | +€4,359 | +522.5% |
| Remuneration and social security | 454/9 | €2,679 | €2,323 | -€355 | -13.3% |
| Other amounts payable | 47/48 | €41,119 | €16,613 | -€24,506 | -59.6% |
| Accrued charges and deferred income | 492/3 | €4,638 | €1,883 | -€2,755 | -59.4% |
| Remuneration, social security and pensions | 62 | €38,909 | €38,632 | -€277 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,412 | €18,938 | +€1,526 | +8.8% |
| Other operating charges | 640/8 | €1,842 | €1,906 | +€64 | +3.5% |
| Gross operating margin | 9900 | €139,366 | €94,873 | -€44,494 | -31.9% |
| Operating profit (loss) | 9901 | €81,203 | €35,397 | -€45,807 | -56.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +875.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +875.0% |
| Financial charges | 65/66B | €6,415 | €3,485 | -€2,930 | -45.7% |
| Recurring financial charges | 65 | €6,415 | €3,485 | -€2,930 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €74,788 | €31,912 | -€42,876 | -57.3% |
| Income taxes | 67/77 | €16,421 | €10,721 | -€5,701 | -34.7% |
| Profit (loss) for the period | 9904 | €58,367 | €21,192 | -€37,175 | -63.7% |
| Profit (loss) for the period to be appropriated | 9905 | €58,367 | €21,192 | -€37,175 | -63.7% |
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 7 October 2026 via checked.be.