Caffé e Gusto: 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.
Caffé e Gusto
Largest movements
- Intangible fixed assets -€4,286
down €4,286 (-57.2%), from €7,494 to €3,208
- Receivables within one year +€3,887
up €3,887 (+21.3%), from €18,255 to €22,142
of which Other amounts receivable: +€3,404
- Cash -€1,325
down €1,325 (-8.9%), from €14,878 to €13,553
mainly Debts after one year (-€4,659) and Receivables within one year (-€3,887)
- Tangible fixed assets -€1,173
down €1,173 (-27.5%), from €4,262 to €3,089
- Deferred charges and accrued income -€587
down €587 (-79.7%), from €736 to €149
- Debts after one year -€4,659
down €4,659 (-74.6%), from €6,245 to €1,586
- Current portion of long-term debt -€1,464
down €1,464 (-23.9%), from €6,123 to €4,659
- Tax, wage and social debts +€1,021
up €1,021 (+758.6%), from €135 to €1,156
of which Taxes: +€1,021
- Short-term financial debts +€732
up €732 (+72.9%), from €1,005 to €1,737
- Reserves +€529
up €529 (+2.9%), from €18,479 to €19,008
- Gross operating margin -€22,252
down €22,252 (-68.9%), from €32,288 to €10,036
- Depreciation -€851
down €851 (-13.5%), from €6,310 to €5,459
- Financial charges -€719
down €719 (-33.6%), from €2,139 to €1,420
- Taxes -€647
down €647 (-35.9%), from €1,803 to €1,156
- Financial income +€463
up €463 (+70.6%), from €657 to €1,120
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 | €45,625 | €42,141 | -€3,485 | -7.6% |
| Fixed assets | 21/28 | €11,756 | €6,297 | -€5,459 | -46.4% |
| Intangible fixed assets | 21 | €7,494 | €3,208 | -€4,286 | -57.2% |
| Tangible fixed assets | 22/27 | €4,262 | €3,089 | -€1,173 | -27.5% |
| Land and buildings | 22 | €2,800 | €2,420 | -€380 | -13.6% |
| Plant, machinery and equipment | 23 | €440 | €110 | -€330 | -74.9% |
| Furniture and vehicles | 24 | €1,022 | €559 | -€463 | -45.3% |
| Current assets | 29/58 | €33,869 | €35,844 | +€1,974 | +5.8% |
| Amounts receivable within one year | 40/41 | €18,255 | €22,142 | +€3,887 | +21.3% |
| Trade receivables | 40 | - | €482 | +€482 | |
| Other amounts receivable | 41 | €18,255 | €21,659 | +€3,404 | +18.6% |
| Cash at bank and in hand | 54/58 | €14,878 | €13,553 | -€1,325 | -8.9% |
| Deferred charges and accrued income | 490/1 | €736 | €149 | -€587 | -79.7% |
| Total equity and liabilities | 10/49 | €45,625 | €42,141 | -€3,485 | -7.6% |
| Equity | 10/15 | €28,479 | €29,008 | +€529 | +1.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €18,479 | €19,008 | +€529 | +2.9% |
| Distributable reserves | 133 | €18,479 | €19,008 | +€529 | +2.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €17,147 | €13,133 | -€4,014 | -23.4% |
| Amounts payable after more than one year | 17 | €6,245 | €1,586 | -€4,659 | -74.6% |
| Financial debts | 170/4 | €6,245 | €1,586 | -€4,659 | -74.6% |
| Amounts payable within one year | 42/48 | €10,902 | €11,547 | +€645 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €6,123 | €4,659 | -€1,464 | -23.9% |
| Financial debts | 43 | €1,005 | €1,737 | +€732 | +72.9% |
| Credit institutions | 430/8 | €1,005 | €1,737 | +€732 | +72.9% |
| Trade debts | 44 | €3,640 | €3,995 | +€355 | +9.8% |
| Suppliers | 440/4 | €3,640 | €3,995 | +€355 | +9.8% |
| Taxes, remuneration and social security | 45 | €135 | €1,156 | +€1,021 | +758.6% |
| Taxes | 450/3 | €135 | €1,156 | +€1,021 | +758.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,310 | €5,459 | -€851 | -13.5% |
| Other operating charges | 640/8 | €2,845 | €2,592 | -€254 | -8.9% |
| Gross operating margin | 9900 | €32,288 | €10,036 | -€22,252 | -68.9% |
| Operating profit (loss) | 9901 | €23,133 | €1,985 | -€21,147 | -91.4% |
| Financial income | 75/76B | €657 | €1,120 | +€463 | +70.6% |
| Recurring financial income | 75 | €657 | €1,120 | +€463 | +70.6% |
| Financial charges | 65/66B | €2,139 | €1,420 | -€719 | -33.6% |
| Recurring financial charges | 65 | €2,139 | €1,420 | -€719 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €21,650 | €1,685 | -€19,965 | -92.2% |
| Income taxes | 67/77 | €1,803 | €1,156 | -€647 | -35.9% |
| Profit (loss) for the period | 9904 | €19,847 | €529 | -€19,318 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,847 | €529 | -€19,318 | -97.3% |
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 6 October 2026 via checked.be.