CAFMEYER JUNIOR: 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.
CAFMEYER JUNIOR
Largest movements
- Cash +€71,593
up €71,593 (+132.3%), from €54,124 to €125,717
mainly Depreciation (+€50,490) and Receivables after one year (+€48,000)
- Tangible fixed assets -€48,506
down €48,506 (-14.9%), from €325,853 to €277,347
of which Other tangible fixed assets: -€29,051
- Receivables after one year -€48,000
no longer reported in 2025 (was €48,000)
- Stocks and contracts -€40,842
down €40,842 (-28.1%), from €145,358 to €104,516
- Deferred charges and accrued income -€9,477
down €9,477 (-49.4%), from €19,171 to €9,695
- Other debts -€60,299
no longer reported in 2025 (was €60,299)
- Debts after one year -€45,577
down €45,577 (-25.1%), from €181,592 to €136,015
- Reserves +€20,800
up €20,800 (+11.2%), from €185,400 to €206,200
- Gross operating margin +€30,312
up €30,312 (+15.9%), from €191,225 to €221,537
- Write-downs -€13,771
down €13,771, from €3,561 to -€10,211
- Taxes +€8,805
up €8,805 (+3862.9%), from €228 to €9,033
- Staff costs +€6,793
up €6,793 (+4.9%), from €138,211 to €145,005
- Depreciation +€2,446
up €2,446 (+5.1%), from €48,044 to €50,490
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 | €592,506 | €517,401 | -€75,106 | -12.7% |
| Fixed assets | 21/28 | €325,853 | €277,347 | -€48,506 | -14.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €325,853 | €277,347 | -€48,506 | -14.9% |
| Land and buildings | 22 | €156,049 | €153,889 | -€2,160 | -1.4% |
| Plant, machinery and equipment | 23 | €11,311 | €8,653 | -€2,658 | -23.5% |
| Furniture and vehicles | 24 | €56,217 | €41,580 | -€14,637 | -26.0% |
| Other tangible fixed assets | 26 | €102,276 | €73,225 | -€29,051 | -28.4% |
| Current assets | 29/58 | €266,653 | €240,054 | -€26,599 | -10.0% |
| Amounts receivable after more than one year | 29 | €48,000 | - | -€48,000 | |
| Other amounts receivable | 291 | €48,000 | - | -€48,000 | |
| Stocks and contracts in progress | 3 | €145,358 | €104,516 | -€40,842 | -28.1% |
| Stocks | 30/36 | €145,358 | €104,516 | -€40,842 | -28.1% |
| Amounts receivable within one year | 40/41 | - | €126 | +€126 | |
| Other amounts receivable | 41 | - | €126 | +€126 | |
| Cash at bank and in hand | 54/58 | €54,124 | €125,717 | +€71,593 | +132.3% |
| Deferred charges and accrued income | 490/1 | €19,171 | €9,695 | -€9,477 | -49.4% |
| Total equity and liabilities | 10/49 | €592,506 | €517,401 | -€75,106 | -12.7% |
| Equity | 10/15 | €238,557 | €259,444 | +€20,887 | +8.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €185,400 | €206,200 | +€20,800 | +11.2% |
| Distributable reserves | 133 | €185,400 | €206,200 | +€20,800 | +11.2% |
| Profit (loss) carried forward | 14 | €3,157 | €3,244 | +€87 | +2.8% |
| Amounts payable | 17/49 | €353,950 | €257,957 | -€95,993 | -27.1% |
| Amounts payable after more than one year | 17 | €181,592 | €136,015 | -€45,577 | -25.1% |
| Financial debts | 170/4 | €181,592 | €136,015 | -€45,577 | -25.1% |
| Amounts payable within one year | 42/48 | €172,358 | €121,942 | -€50,416 | -29.3% |
| Current portion of amounts payable after more than one year | 42 | €44,916 | €45,577 | +€662 | +1.5% |
| Trade debts | 44 | €6,513 | €10,137 | +€3,625 | +55.7% |
| Suppliers | 440/4 | €6,513 | €10,137 | +€3,625 | +55.7% |
| Taxes, remuneration and social security | 45 | €60,631 | €66,228 | +€5,597 | +9.2% |
| Taxes | 450/3 | €36,584 | €31,233 | -€5,351 | -14.6% |
| Remuneration and social security | 454/9 | €24,047 | €34,995 | +€10,948 | +45.5% |
| Other amounts payable | 47/48 | €60,299 | - | -€60,299 | |
| Non-recurring operating income | 76A | €5,612 | - | -€5,612 | |
| Remuneration, social security and pensions | 62 | €138,211 | €145,005 | +€6,793 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,044 | €50,490 | +€2,446 | +5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,561 | -€10,211 | -€13,771 | |
| Other operating charges | 640/8 | €850 | €1,446 | +€596 | +70.2% |
| Gross operating margin | 9900 | €191,225 | €221,537 | +€30,312 | +15.9% |
| Operating profit (loss) | 9901 | €559 | €34,807 | +€34,248 | +6127.1% |
| Financial income | 75/76B | €1,972 | - | -€1,972 | |
| Recurring financial income | 75 | €1,972 | - | -€1,972 | |
| Financial charges | 65/66B | €4,915 | €4,886 | -€29 | -0.6% |
| Recurring financial charges | 65 | €4,915 | €4,886 | -€29 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,385 | €29,921 | +€32,305 | |
| Income taxes | 67/77 | €228 | €9,033 | +€8,805 | +3862.9% |
| Profit (loss) for the period | 9904 | -€2,613 | €20,887 | +€23,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,613 | €20,887 | +€23,500 |
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 10 October 2026 via checked.be.