CAFFE CON LATTE: 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.
CAFFE CON LATTE
Largest movements
- Cash -€54,554
down €54,554 (-46.1%), from €118,385 to €63,830
mainly Net result for the year (-€37,470) and Receivables within one year (-€20,863)
- Tangible fixed assets -€28,883
down €28,883 (-9.5%), from €304,880 to €275,997
of which Land and buildings: -€27,534
- Receivables within one year +€20,863
up €20,863 (+127.5%), from €16,366 to €37,229
of which Trade receivables: +€19,912
- Profit (loss) carried forward -€37,470
down €37,470 (-141.6%), from -€26,466 to -€63,935
- Accrued charges and deferred income -€19,752
down €19,752 (-49.8%), from €39,625 to €19,873
- Trade debts -€4,833
down €4,833 (-43.6%), from €11,074 to €6,241
- Gross operating margin -€59,452
down €59,452 (-86.0%), from €69,154 to €9,702
- Depreciation -€20,999
down €20,999 (-42.1%), from €49,882 to €28,883
- Taxes -€15,729
no longer reported in 2025 (was €15,729)
- Financial charges -€11,327
down €11,327 (-53.6%), from €21,132 to €9,805
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 | €441,263 | €378,555 | -€62,708 | -14.2% |
| Fixed assets | 21/28 | €304,880 | €275,997 | -€28,883 | -9.5% |
| Tangible fixed assets | 22/27 | €304,880 | €275,997 | -€28,883 | -9.5% |
| Land and buildings | 22 | €300,459 | €272,925 | -€27,534 | -9.2% |
| Plant, machinery and equipment | 23 | €1,738 | €1,049 | -€690 | -39.7% |
| Furniture and vehicles | 24 | €2,683 | €2,023 | -€660 | -24.6% |
| Current assets | 29/58 | €136,382 | €102,557 | -€33,825 | -24.8% |
| Amounts receivable within one year | 40/41 | €16,366 | €37,229 | +€20,863 | +127.5% |
| Trade receivables | 40 | €5,759 | €25,670 | +€19,912 | +345.8% |
| Other amounts receivable | 41 | €10,607 | €11,559 | +€952 | +9.0% |
| Cash at bank and in hand | 54/58 | €118,385 | €63,830 | -€54,554 | -46.1% |
| Deferred charges and accrued income | 490/1 | €1,632 | €1,498 | -€134 | -8.2% |
| Total equity and liabilities | 10/49 | €441,263 | €378,555 | -€62,708 | -14.2% |
| Equity | 10/15 | €82,808 | €45,339 | -€37,470 | -45.2% |
| Contributions | 10/11 | €65,040 | €65,040 | = | 0.0% |
| Reserves | 13 | €44,234 | €44,234 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,703 | €24,703 | = | 0.0% |
| Distributable reserves | 133 | €19,531 | €19,531 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,466 | -€63,935 | -€37,470 | -141.6% |
| Amounts payable | 17/49 | €358,454 | €333,216 | -€25,238 | -7.0% |
| Amounts payable after more than one year | 17 | €65,000 | €65,000 | = | 0.0% |
| Financial debts | 170/4 | €65,000 | €65,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €253,829 | €248,343 | -€5,486 | -2.2% |
| Trade debts | 44 | €11,074 | €6,241 | -€4,833 | -43.6% |
| Suppliers | 440/4 | €11,074 | €6,241 | -€4,833 | -43.6% |
| Taxes, remuneration and social security | 45 | €8,158 | €5,976 | -€2,181 | -26.7% |
| Taxes | 450/3 | €8,158 | €5,664 | -€2,493 | -30.6% |
| Remuneration and social security | 454/9 | - | €312 | +€312 | |
| Other amounts payable | 47/48 | €234,598 | €236,126 | +€1,528 | +0.7% |
| Accrued charges and deferred income | 492/3 | €39,625 | €19,873 | -€19,752 | -49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,882 | €28,883 | -€20,999 | -42.1% |
| Other operating charges | 640/8 | €9,286 | €8,647 | -€639 | -6.9% |
| Gross operating margin | 9900 | €69,154 | €9,702 | -€59,452 | -86.0% |
| Operating profit (loss) | 9901 | €9,986 | -€27,828 | -€37,814 | |
| Financial income | 75/76B | €409 | €164 | -€246 | -60.0% |
| Recurring financial income | 75 | €409 | €164 | -€246 | -60.0% |
| Financial charges | 65/66B | €21,132 | €9,805 | -€11,327 | -53.6% |
| Recurring financial charges | 65 | €21,132 | €9,805 | -€11,327 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,736 | -€37,470 | -€26,733 | -249.0% |
| Income taxes | 67/77 | €15,729 | - | -€15,729 | |
| Profit (loss) for the period | 9904 | -€26,466 | -€37,470 | -€11,004 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,466 | -€37,470 | -€11,004 | -41.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.