Caffè Rosario: 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.
Caffè Rosario
Largest movements
- Tangible fixed assets -€15,148
down €15,148 (-19.0%), from €79,700 to €64,553
of which Other tangible fixed assets: -€9,655
- Cash -€10,827
down €10,827 (-22.5%), from €48,042 to €37,215
mainly Debts after one year (-€22,191) and Tax, wage and social debts (-€14,067)
- Intangible fixed assets -€4,000
down €4,000 (-16.1%), from €24,877 to €20,877
- Receivables after one year -€2,500
down €2,500 (-16.7%), from €15,000 to €12,500
- Stocks and contracts +€1,955
up €1,955 (+34.4%), from €5,678 to €7,632
- Debts after one year -€22,191
down €22,191 (-75.4%), from €29,436 to €7,246
- Tax, wage and social debts -€14,067
down €14,067 (-39.9%), from €35,253 to €21,185
of which Remuneration and social security: -€14,718
- Trade debts +€3,302
up €3,302 (+17.1%), from €19,271 to €22,574
- Current portion of long-term debt -€2,917
down €2,917 (-11.6%), from €25,107 to €22,191
- Short-term financial debts +€2,733
new in 2025: €2,733
- Gross operating margin -€50,864
down €50,864 (-26.2%), from €194,159 to €143,295
- Staff costs -€44,982
down €44,982 (-30.9%), from €145,370 to €100,388
- Depreciation -€3,177
down €3,177 (-13.2%), from €24,102 to €20,924
- Financial charges -€2,144
down €2,144 (-17.0%), from €12,611 to €10,467
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 | €188,608 | €158,202 | -€30,406 | -16.1% |
| Fixed assets | 21/28 | €104,577 | €85,429 | -€19,148 | -18.3% |
| Intangible fixed assets | 21 | €24,877 | €20,877 | -€4,000 | -16.1% |
| Tangible fixed assets | 22/27 | €79,700 | €64,553 | -€15,148 | -19.0% |
| Plant, machinery and equipment | 23 | €18,839 | €12,226 | -€6,613 | -35.1% |
| Furniture and vehicles | 24 | €815 | €1,936 | +€1,120 | +137% |
| Other tangible fixed assets | 26 | €60,046 | €50,391 | -€9,655 | -16.1% |
| Current assets | 29/58 | €84,031 | €72,773 | -€11,258 | -13.4% |
| Amounts receivable after more than one year | 29 | €15,000 | €12,500 | -€2,500 | -16.7% |
| Other amounts receivable | 291 | €15,000 | €12,500 | -€2,500 | -16.7% |
| Stocks and contracts in progress | 3 | €5,678 | €7,632 | +€1,955 | +34.4% |
| Stocks | 30/36 | €5,678 | €7,632 | +€1,955 | +34.4% |
| Amounts receivable within one year | 40/41 | €12,774 | €12,179 | -€595 | -4.7% |
| Trade receivables | 40 | €1,723 | €2,307 | +€584 | +33.9% |
| Other amounts receivable | 41 | €11,051 | €9,873 | -€1,179 | -10.7% |
| Cash at bank and in hand | 54/58 | €48,042 | €37,215 | -€10,827 | -22.5% |
| Deferred charges and accrued income | 490/1 | €2,538 | €3,246 | +€709 | +27.9% |
| Total equity and liabilities | 10/49 | €188,608 | €158,202 | -€30,406 | -16.1% |
| Equity | 10/15 | €49,926 | €50,273 | +€347 | +0.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,524 | €1,524 | = | 0.0% |
| Distributable reserves | 133 | €1,524 | €1,524 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,598 | -€1,251 | +€347 | +21.7% |
| Amounts payable | 17/49 | €138,682 | €107,929 | -€30,753 | -22.2% |
| Amounts payable after more than one year | 17 | €29,436 | €7,246 | -€22,191 | -75.4% |
| Financial debts | 170/4 | €29,436 | €7,246 | -€22,191 | -75.4% |
| Amounts payable within one year | 42/48 | €106,795 | €96,300 | -€10,495 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €25,107 | €22,191 | -€2,917 | -11.6% |
| Financial debts | 43 | - | €2,733 | +€2,733 | |
| Credit institutions | 430/8 | - | €2,733 | +€2,733 | |
| Trade debts | 44 | €19,271 | €22,574 | +€3,302 | +17.1% |
| Suppliers | 440/4 | €19,271 | €22,574 | +€3,302 | +17.1% |
| Taxes, remuneration and social security | 45 | €35,253 | €21,185 | -€14,067 | -39.9% |
| Taxes | 450/3 | €13,403 | €14,054 | +€651 | +4.9% |
| Remuneration and social security | 454/9 | €21,850 | €7,131 | -€14,718 | -67.4% |
| Other amounts payable | 47/48 | €27,164 | €27,618 | +€454 | +1.7% |
| Accrued charges and deferred income | 492/3 | €2,451 | €4,383 | +€1,932 | +78.8% |
| Remuneration, social security and pensions | 62 | €145,370 | €100,388 | -€44,982 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,102 | €20,924 | -€3,177 | -13.2% |
| Other operating charges | 640/8 | €7,941 | €8,043 | +€102 | +1.3% |
| Gross operating margin | 9900 | €194,159 | €143,295 | -€50,864 | -26.2% |
| Operating profit (loss) | 9901 | €16,746 | €13,940 | -€2,806 | -16.8% |
| Financial income | 75/76B | €0 | €504 | +€504 | +1,680,100% |
| Recurring financial income | 75 | €0 | €504 | +€504 | +1,680,100% |
| Financial charges | 65/66B | €12,611 | €10,467 | -€2,144 | -17.0% |
| Recurring financial charges | 65 | €12,611 | €10,467 | -€2,144 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €4,135 | €3,977 | -€158 | -3.8% |
| Income taxes | 67/77 | €1,413 | €630 | -€783 | -55.4% |
| Profit (loss) for the period | 9904 | €2,723 | €3,347 | +€625 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,723 | €3,347 | +€625 | +22.9% |
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 27 October 2026 via checked.be.