CAFFE AL DENTE: 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.
What changed
CAFFE AL DENTE
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€60,268
2024 · -€11,347-€48,921
Equity
-€92,493
2024 · -€32,225-€60,268
Cash
€719
2024 · €906-€187
Balance sheet total
€106,740
2024 · €155,205-€48,465
Largest movements
Assets
- Stocks and contracts -€35,663
down €35,663 (-39.6%), from €89,947 to €54,285
- Tangible fixed assets -€13,144
down €13,144 (-22.0%), from €59,656 to €46,512
of which Other tangible fixed assets: -€7,813
Equity and liabilities
- Profit (loss) carried forward -€60,268
down €60,268 (-89.3%), from -€67,499 to -€127,767
- Other debts +€29,711
up €29,711 (+54.5%), from €54,559 to €84,270
- Accrued charges and deferred income +€18,662
up €18,662 (+467%), from €4,000 to €22,662
- Tax, wage and social debts -€17,011
down €17,011 (-24.3%), from €70,042 to €53,031
of which Remuneration and social security: -€10,413
- Trade debts -€13,297
down €13,297 (-30.8%), from €43,240 to €29,943
Income statement
- Gross operating margin -€62,121
down €62,121 (-10.9%), from €569,284 to €507,163
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.
Result 2024
-€11,347
Gross operating margin
-€62,121
Staff costs
+€5,307
Depreciation
+€3,906
Write-downs
-€983
Other operating charges
+€2,519
Other operating items
+€507
Financial income
+€41
Financial charges
+€1,901
Result 2025
-€60,268
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€9,730
Investment
-€3,655
Financing
-€6,262
Cash 2024
€906
From operations (derived)
+€9,730
Net result for the year
-€60,268
Depreciation
+€16,799
Stocks and contracts
+€35,663
Receivables within one year
-€529
Trade debts
-€13,297
Tax, wage and social debts
-€17,011
Other debts
+€29,711
Accrued charges and deferred income
+€18,662
Investment (derived)
-€3,655
Investment in fixed assets (net)
-€3,655
Financing
-€6,262
Current portion of long-term debt
-€6,262
Cash 2025
€719
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,205 | €106,740 | -€48,465 | -31.2% |
| Fixed assets | 21/28 | €61,349 | €48,205 | -€13,144 | -21.4% |
| Tangible fixed assets | 22/27 | €59,656 | €46,512 | -€13,144 | -22.0% |
| Plant, machinery and equipment | 23 | €28,497 | €24,105 | -€4,392 | -15.4% |
| Furniture and vehicles | 24 | €2,582 | €1,644 | -€939 | -36.3% |
| Other tangible fixed assets | 26 | €28,577 | €20,763 | -€7,813 | -27.3% |
| Financial fixed assets | 28 | €1,693 | €1,693 | = | 0.0% |
| Current assets | 29/58 | €93,856 | €58,535 | -€35,321 | -37.6% |
| Stocks and contracts in progress | 3 | €89,947 | €54,285 | -€35,663 | -39.6% |
| Stocks | 30/36 | €89,947 | €54,285 | -€35,663 | -39.6% |
| Amounts receivable within one year | 40/41 | €3,003 | €3,531 | +€529 | +17.6% |
| Trade receivables | 40 | €3,003 | - | -€3,003 | |
| Other amounts receivable | 41 | - | €3,531 | +€3,531 | |
| Cash at bank and in hand | 54/58 | €906 | €719 | -€187 | -20.6% |
| Total equity and liabilities | 10/49 | €155,205 | €106,740 | -€48,465 | -31.2% |
| Equity | 10/15 | -€32,225 | -€92,493 | -€60,268 | -187% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,675 | €16,675 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,815 | €14,815 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,499 | -€127,767 | -€60,268 | -89.3% |
| Amounts payable | 17/49 | €187,430 | €199,233 | +€11,804 | +6.3% |
| Amounts payable within one year | 42/48 | €183,430 | €176,571 | -€6,858 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €15,589 | €9,327 | -€6,262 | -40.2% |
| Trade debts | 44 | €43,240 | €29,943 | -€13,297 | -30.8% |
| Suppliers | 440/4 | €43,240 | €29,943 | -€13,297 | -30.8% |
| Taxes, remuneration and social security | 45 | €70,042 | €53,031 | -€17,011 | -24.3% |
| Taxes | 450/3 | €24,163 | €17,565 | -€6,598 | -27.3% |
| Remuneration and social security | 454/9 | €45,879 | €35,466 | -€10,413 | -22.7% |
| Other amounts payable | 47/48 | €54,559 | €84,270 | +€29,711 | +54.5% |
| Accrued charges and deferred income | 492/3 | €4,000 | €22,662 | +€18,662 | +467% |
| Non-recurring operating income | 76A | - | €9,429 | +€9,429 | |
| Remuneration, social security and pensions | 62 | €546,592 | €541,285 | -€5,307 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,706 | €16,799 | -€3,906 | -18.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €983 | +€983 | |
| Other operating charges | 640/8 | €3,523 | €1,004 | -€2,519 | -71.5% |
| Non-recurring operating charges | 66A | €507 | - | -€507 | |
| Gross operating margin | 9900 | €569,284 | €507,163 | -€62,121 | -10.9% |
| Operating profit (loss) | 9901 | -€2,044 | -€52,908 | -€50,863 | -2,488% |
| Financial income | 75/76B | - | €41 | +€41 | |
| Recurring financial income | 75 | - | €41 | +€41 | |
| Financial charges | 65/66B | €9,303 | €7,401 | -€1,901 | -20.4% |
| Recurring financial charges | 65 | €9,303 | €7,401 | -€1,901 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,347 | -€60,268 | -€48,921 | -431% |
| Profit (loss) for the period | 9904 | -€11,347 | -€60,268 | -€48,921 | -431% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,347 | -€60,268 | -€48,921 | -431% |
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 16 October 2026 via checked.be.