CAFEVA: 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.
CAFEVA
Largest movements
- Current investments +€74,849
up €74,849 (+26.7%), from €280,000 to €354,849
- Cash +€35,059
up €35,059 (+316.5%), from €11,077 to €46,137
mainly Net result for the year (+€123,602) and Depreciation (+€14,384)
- Tangible fixed assets -€9,158
down €9,158 (-17.6%), from €52,054 to €42,895
of which Land and buildings: -€7,677
- Deferred charges and accrued income -€5,831
down €5,831 (-97.5%), from €5,982 to €151
- Profit (loss) carried forward +€123,602
new in 2025: €123,602
- Reserves -€19,924
down €19,924 (-8.0%), from €250,516 to €230,592
- Debts after one year -€14,609
no longer reported in 2025 (was €14,609)
- Other debts +€9,046
up €9,046 (+34.0%), from €26,618 to €35,664
- Gross operating margin +€30,142
up €30,142 (+14.2%), from €212,602 to €242,744
- Depreciation -€7,021
down €7,021 (-32.8%), from €21,405 to €14,384
- Financial income +€4,990
up €4,990 (+68.1%), from €7,330 to €12,320
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 | €357,588 | €452,208 | +€94,620 | +26.5% |
| Fixed assets | 21/28 | €52,054 | €42,895 | -€9,158 | -17.6% |
| Tangible fixed assets | 22/27 | €52,054 | €42,895 | -€9,158 | -17.6% |
| Land and buildings | 22 | €33,179 | €25,502 | -€7,677 | -23.1% |
| Plant, machinery and equipment | 23 | €18,163 | €17,393 | -€769 | -4.2% |
| Furniture and vehicles | 24 | €712 | - | -€712 | |
| Current assets | 29/58 | €305,535 | €409,313 | +€103,778 | +34.0% |
| Stocks and contracts in progress | 3 | €1,046 | €1,315 | +€269 | +25.7% |
| Stocks | 30/36 | €1,046 | €1,315 | +€269 | +25.7% |
| Amounts receivable within one year | 40/41 | €7,430 | €6,861 | -€569 | -7.7% |
| Trade receivables | 40 | €5,010 | €6,833 | +€1,823 | +36.4% |
| Other amounts receivable | 41 | €2,420 | €27 | -€2,392 | -98.9% |
| Current investments | 50/53 | €280,000 | €354,849 | +€74,849 | +26.7% |
| Cash at bank and in hand | 54/58 | €11,077 | €46,137 | +€35,059 | +316.5% |
| Deferred charges and accrued income | 490/1 | €5,982 | €151 | -€5,831 | -97.5% |
| Total equity and liabilities | 10/49 | €357,588 | €452,208 | +€94,620 | +26.5% |
| Equity | 10/15 | €262,916 | €366,594 | +€103,678 | +39.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €250,516 | €230,592 | -€19,924 | -8.0% |
| Distributable reserves | 133 | €250,516 | €230,592 | -€19,924 | -8.0% |
| Profit (loss) carried forward | 14 | - | €123,602 | +€123,602 | |
| Amounts payable | 17/49 | €94,672 | €85,614 | -€9,058 | -9.6% |
| Amounts payable after more than one year | 17 | €14,609 | - | -€14,609 | |
| Financial debts | 170/4 | €14,609 | - | -€14,609 | |
| Amounts payable within one year | 42/48 | €78,299 | €85,498 | +€7,200 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €17,281 | €14,609 | -€2,673 | -15.5% |
| Trade debts | 44 | €18,744 | €16,720 | -€2,024 | -10.8% |
| Suppliers | 440/4 | €18,744 | €16,720 | -€2,024 | -10.8% |
| Taxes, remuneration and social security | 45 | €15,655 | €18,505 | +€2,850 | +18.2% |
| Taxes | 450/3 | €12,491 | €16,548 | +€4,057 | +32.5% |
| Remuneration and social security | 454/9 | €3,164 | €1,957 | -€1,207 | -38.2% |
| Other amounts payable | 47/48 | €26,618 | €35,664 | +€9,046 | +34.0% |
| Accrued charges and deferred income | 492/3 | €1,765 | €116 | -€1,649 | -93.4% |
| Remuneration, social security and pensions | 62 | €67,245 | €67,584 | +€340 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,405 | €14,384 | -€7,021 | -32.8% |
| Other operating charges | 640/8 | €2,052 | €2,486 | +€434 | +21.2% |
| Gross operating margin | 9900 | €212,602 | €242,744 | +€30,142 | +14.2% |
| Operating profit (loss) | 9901 | €121,900 | €158,290 | +€36,389 | +29.9% |
| Financial income | 75/76B | €7,330 | €12,320 | +€4,990 | +68.1% |
| Recurring financial income | 75 | €7,330 | €12,320 | +€4,990 | +68.1% |
| Financial charges | 65/66B | €3,669 | €4,628 | +€959 | +26.2% |
| Recurring financial charges | 65 | €3,669 | €4,628 | +€959 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €125,562 | €165,982 | +€40,420 | +32.2% |
| Income taxes | 67/77 | €41,089 | €42,380 | +€1,291 | +3.1% |
| Profit (loss) for the period | 9904 | €84,473 | €123,602 | +€39,129 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,473 | €123,602 | +€39,129 | +46.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.