Cafétéria MAXIMUM: 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.
Cafétéria MAXIMUM
Largest movements
- Cash +€51,097
up €51,097 (+19.8%), from €257,444 to €308,542
mainly Other debts (+€62,328) and Receivables within one year (+€35,871)
- Receivables within one year -€35,871
down €35,871 (-37.7%), from €95,192 to €59,321
of which Trade receivables: -€32,133
- Tangible fixed assets -€14,134
down €14,134 (-29.5%), from €47,957 to €33,824
of which Leasing and similar rights: -€10,903
- Other debts +€62,328
up €62,328 (+96.1%), from €64,862 to €127,190
- Profit (loss) carried forward -€55,874
down €55,874 (-41.1%), from €136,038 to €80,164
- Current portion of long-term debt -€29,020
down €29,020 (-83.4%), from €34,782 to €5,761
- Trade debts +€18,705
up €18,705 (+20.6%), from €90,799 to €109,505
- Tax, wage and social debts +€7,985
up €7,985 (+24.9%), from €32,020 to €40,005
of which Remuneration and social security: +€5,647
- Gross operating margin -€83,118
down €83,118 (-21.0%), from €396,696 to €313,578
- Staff costs -€45,392
down €45,392 (-15.0%), from €302,830 to €257,438
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 | €405,043 | €406,543 | +€1,500 | +0.4% |
| Fixed assets | 21/28 | €48,275 | €34,142 | -€14,134 | -29.3% |
| Tangible fixed assets | 22/27 | €47,957 | €33,824 | -€14,134 | -29.5% |
| Plant, machinery and equipment | 23 | €11,545 | €12,180 | +€635 | +5.5% |
| Furniture and vehicles | 24 | €4,261 | €2,290 | -€1,972 | -46.3% |
| Leasing and similar rights | 25 | €19,331 | €8,428 | -€10,903 | -56.4% |
| Other tangible fixed assets | 26 | €12,820 | €10,926 | -€1,894 | -14.8% |
| Financial fixed assets | 28 | €318 | €318 | = | 0.0% |
| Current assets | 29/58 | €356,767 | €372,401 | +€15,634 | +4.4% |
| Stocks and contracts in progress | 3 | €2,358 | €2,358 | = | 0.0% |
| Stocks | 30/36 | €2,358 | €2,358 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €95,192 | €59,321 | -€35,871 | -37.7% |
| Trade receivables | 40 | €78,067 | €45,934 | -€32,133 | -41.2% |
| Other amounts receivable | 41 | €17,125 | €13,387 | -€3,737 | -21.8% |
| Cash at bank and in hand | 54/58 | €257,444 | €308,542 | +€51,097 | +19.8% |
| Deferred charges and accrued income | 490/1 | €1,773 | €2,180 | +€407 | +23.0% |
| Total equity and liabilities | 10/49 | €405,043 | €406,543 | +€1,500 | +0.4% |
| Equity | 10/15 | €167,404 | €111,530 | -€55,874 | -33.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €12,816 | €12,816 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,383 | €9,383 | = | 0.0% |
| Distributable reserves | 133 | €3,433 | €3,433 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,038 | €80,164 | -€55,874 | -41.1% |
| Amounts payable | 17/49 | €237,638 | €295,013 | +€57,374 | +24.1% |
| Amounts payable after more than one year | 17 | €8,893 | €3,132 | -€5,761 | -64.8% |
| Financial debts | 170/4 | €8,893 | €3,132 | -€5,761 | -64.8% |
| Amounts payable within one year | 42/48 | €225,858 | €287,084 | +€61,226 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €34,782 | €5,761 | -€29,020 | -83.4% |
| Financial debts | 43 | €3,396 | €4,623 | +€1,227 | +36.1% |
| Credit institutions | 430/8 | €3,396 | €4,623 | +€1,227 | +36.1% |
| Trade debts | 44 | €90,799 | €109,505 | +€18,705 | +20.6% |
| Suppliers | 440/4 | €90,799 | €109,505 | +€18,705 | +20.6% |
| Taxes, remuneration and social security | 45 | €32,020 | €40,005 | +€7,985 | +24.9% |
| Taxes | 450/3 | €2 | €2,340 | +€2,338 | +111,337% |
| Remuneration and social security | 454/9 | €32,018 | €37,665 | +€5,647 | +17.6% |
| Other amounts payable | 47/48 | €64,862 | €127,190 | +€62,328 | +96.1% |
| Accrued charges and deferred income | 492/3 | €2,887 | €4,797 | +€1,910 | +66.2% |
| Remuneration, social security and pensions | 62 | €302,830 | €257,438 | -€45,392 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,934 | €18,402 | -€3,533 | -16.1% |
| Other operating charges | 640/8 | €2,663 | €2,507 | -€156 | -5.9% |
| Gross operating margin | 9900 | €396,696 | €313,578 | -€83,118 | -21.0% |
| Operating profit (loss) | 9901 | €69,269 | €35,232 | -€34,037 | -49.1% |
| Financial income | 75/76B | €3,648 | €2,238 | -€1,410 | -38.6% |
| Recurring financial income | 75 | €3,648 | €2,238 | -€1,410 | -38.6% |
| Financial charges | 65/66B | €7,296 | €8,501 | +€1,205 | +16.5% |
| Recurring financial charges | 65 | €7,296 | €8,501 | +€1,205 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €65,622 | €28,970 | -€36,652 | -55.9% |
| Income taxes | 67/77 | €9,514 | €9,844 | +€330 | +3.5% |
| Profit (loss) for the period | 9904 | €56,108 | €19,126 | -€36,982 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,108 | €19,126 | -€36,982 | -65.9% |
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 24 October 2026 via checked.be.