CAFISCOM: 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.
CAFISCOM
Largest movements
- Tangible fixed assets +€17,849
up €17,849 (+56.4%), from €31,661 to €49,510
- Deferred charges and accrued income -€5,881
down €5,881 (-88.7%), from €6,627 to €746
- Receivables within one year -€1,517
down €1,517 (-6.1%), from €24,686 to €23,170
of which Trade receivables: -€4,084
- Cash +€1,318
up €1,318 (+3.2%), from €41,726 to €43,043
mainly Debts after one year (+€19,557) and Deferred charges and accrued income (+€5,881)
- Debts after one year +€19,557
up €19,557 (+144.9%), from €13,494 to €33,051
- Trade debts -€6,374
down €6,374 (-96.9%), from €6,576 to €203
- Other debts -€4,369
down €4,369 (-17.7%), from €24,715 to €20,346
- Current portion of long-term debt +€2,381
up €2,381 (+27.5%), from €8,667 to €11,049
- Turnover +€110,226
new in 2025: €110,226
- Purchases and services +€98,698
new in 2025: €98,698
- Gross operating margin -€9,164
down €9,164 (-38.3%), from €23,956 to €14,793
- Taxes -€2,599
down €2,599 (-57.3%), from €4,533 to €1,934
- Depreciation -€2,260
down €2,260 (-27.8%), from €8,125 to €5,865
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 | €104,700 | €116,469 | +€11,769 | +11.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €31,661 | €49,510 | +€17,849 | +56.4% |
| Tangible fixed assets | 22/27 | €31,661 | €49,510 | +€17,849 | +56.4% |
| Furniture and vehicles | 24 | €31,661 | €49,510 | +€17,849 | +56.4% |
| Current assets | 29/58 | €73,039 | €66,959 | -€6,080 | -8.3% |
| Amounts receivable within one year | 40/41 | €24,686 | €23,170 | -€1,517 | -6.1% |
| Trade receivables | 40 | €19,132 | €15,049 | -€4,084 | -21.3% |
| Other amounts receivable | 41 | €5,554 | €8,121 | +€2,567 | +46.2% |
| Cash at bank and in hand | 54/58 | €41,726 | €43,043 | +€1,318 | +3.2% |
| Deferred charges and accrued income | 490/1 | €6,627 | €746 | -€5,881 | -88.7% |
| Total equity and liabilities | 10/49 | €104,700 | €116,469 | +€11,769 | +11.2% |
| Equity | 10/15 | €44,052 | €43,589 | -€463 | -1.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,019 | €20,019 | = | 0.0% |
| Distributable reserves | 133 | €20,019 | €20,019 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,032 | €18,570 | -€463 | -2.4% |
| Amounts payable | 17/49 | €60,648 | €72,880 | +€12,232 | +20.2% |
| Amounts payable after more than one year | 17 | €13,494 | €33,051 | +€19,557 | +144.9% |
| Financial debts | 170/4 | €13,494 | €33,051 | +€19,557 | +144.9% |
| Amounts payable within one year | 42/48 | €47,081 | €39,797 | -€7,283 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €8,667 | €11,049 | +€2,381 | +27.5% |
| Trade debts | 44 | €6,576 | €203 | -€6,374 | -96.9% |
| Suppliers | 440/4 | €6,576 | €203 | -€6,374 | -96.9% |
| Taxes, remuneration and social security | 45 | €7,122 | €8,200 | +€1,078 | +15.1% |
| Taxes | 450/3 | €5,322 | €5,540 | +€218 | +4.1% |
| Remuneration and social security | 454/9 | €1,800 | €2,660 | +€860 | +47.8% |
| Other amounts payable | 47/48 | €24,715 | €20,346 | -€4,369 | -17.7% |
| Accrued charges and deferred income | 492/3 | €74 | €32 | -€42 | -56.6% |
| Turnover | 70 | - | €110,226 | +€110,226 | |
| Non-recurring operating income | 76A | €8,000 | - | -€8,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €98,698 | +€98,698 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,125 | €5,865 | -€2,260 | -27.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €4,722 | +€4,722 | |
| Gross operating margin | 9900 | €23,956 | €14,793 | -€9,164 | -38.3% |
| Operating profit (loss) | 9901 | €15,444 | €3,806 | -€11,638 | -75.4% |
| Financial income | 75/76B | €290 | €182 | -€108 | -37.2% |
| Recurring financial income | 75 | €290 | €182 | -€108 | -37.2% |
| Financial charges | 65/66B | €1,182 | €1,684 | +€502 | +42.5% |
| Recurring financial charges | 65 | €1,182 | €1,684 | +€502 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €14,553 | €2,305 | -€12,248 | -84.2% |
| Income taxes | 67/77 | €4,533 | €1,934 | -€2,599 | -57.3% |
| Profit (loss) for the period | 9904 | €10,019 | €370 | -€9,649 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,019 | €370 | -€9,649 | -96.3% |
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 9 October 2026 via checked.be.