Cafraclé: 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.
Cafraclé
Largest movements
- Tangible fixed assets -€30,372
down €30,372 (-4.3%), from €713,951 to €683,579
of which Land and buildings: -€23,362
- Cash +€9,889
up €9,889 (+69.8%), from €14,169 to €24,058
mainly Depreciation (+€55,108) and Other debts (+€24,510)
- Reserves -€29,508
down €29,508 (-5.1%), from €580,027 to €550,519
of which Tax-exempt reserves: -€22,008
- Other debts +€24,510
up €24,510 (+98.0%), from €25,002 to €49,513
- Debts after one year -€12,000
down €12,000 (-60.0%), from €20,000 to €8,000
- Tax, wage and social debts +€11,433
up €11,433 (+300.0%), from €3,811 to €15,244
- Financial charges -€8,673
down €8,673 (-91.1%), from €9,516 to €843
- Taxes +€6,304
up €6,304 (+165.4%), from €3,811 to €10,115
- Gross operating margin +€4,666
up €4,666 (+9.6%), from €48,388 to €53,054
- Depreciation +€2,102
up €2,102 (+4.0%), from €53,006 to €55,108
- Financial income -€717
down €717 (-7.0%), from €10,254 to €9,537
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 | €856,734 | €843,167 | -€13,567 | -1.6% |
| Fixed assets | 21/28 | €713,951 | €683,579 | -€30,372 | -4.3% |
| Tangible fixed assets | 22/27 | €713,951 | €683,579 | -€30,372 | -4.3% |
| Land and buildings | 22 | €704,558 | €681,196 | -€23,362 | -3.3% |
| Plant, machinery and equipment | 23 | €9,392 | €2,383 | -€7,009 | -74.6% |
| Current assets | 29/58 | €142,783 | €159,588 | +€16,804 | +11.8% |
| Current investments | 50/53 | €128,614 | €135,529 | +€6,915 | +5.4% |
| Cash at bank and in hand | 54/58 | €14,169 | €24,058 | +€9,889 | +69.8% |
| Total equity and liabilities | 10/49 | €856,734 | €843,167 | -€13,567 | -1.6% |
| Equity | 10/15 | €654,416 | €625,401 | -€29,015 | -4.4% |
| Contributions | 10/11 | €28,525 | €28,525 | = | 0.0% |
| Reserves | 13 | €580,027 | €550,519 | -€29,508 | -5.1% |
| Tax-exempt reserves | 132 | €239,961 | €217,953 | -€22,008 | -9.2% |
| Distributable reserves | 133 | €340,065 | €332,565 | -€7,500 | -2.2% |
| Profit (loss) carried forward | 14 | €45,864 | €46,357 | +€493 | +1.1% |
| Provisions and deferred taxes | 16 | €140,200 | €132,864 | -€7,336 | -5.2% |
| Deferred taxes | 168 | €140,200 | €132,864 | -€7,336 | -5.2% |
| Amounts payable | 17/49 | €62,118 | €84,902 | +€22,784 | +36.7% |
| Amounts payable after more than one year | 17 | €20,000 | €8,000 | -€12,000 | -60.0% |
| Financial debts | 170/4 | €20,000 | €8,000 | -€12,000 | -60.0% |
| Amounts payable within one year | 42/48 | €42,118 | €76,902 | +€34,784 | +82.6% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €12,000 | = | 0.0% |
| Trade debts | 44 | €1,305 | €146 | -€1,159 | -88.8% |
| Suppliers | 440/4 | €1,305 | €146 | -€1,159 | -88.8% |
| Taxes, remuneration and social security | 45 | €3,811 | €15,244 | +€11,433 | +300.0% |
| Taxes | 450/3 | €3,811 | €15,244 | +€11,433 | +300.0% |
| Other amounts payable | 47/48 | €25,002 | €49,513 | +€24,510 | +98.0% |
| Non-recurring operating income | 76A | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,006 | €55,108 | +€2,102 | +4.0% |
| Other operating charges | 640/8 | €5,196 | €5,376 | +€180 | +3.5% |
| Gross operating margin | 9900 | €48,388 | €53,054 | +€4,666 | +9.6% |
| Operating profit (loss) | 9901 | -€9,814 | -€7,430 | +€2,384 | +24.3% |
| Financial income | 75/76B | €10,254 | €9,537 | -€717 | -7.0% |
| Recurring financial income | 75 | €10,254 | €9,537 | -€717 | -7.0% |
| Financial charges | 65/66B | €9,516 | €843 | -€8,673 | -91.1% |
| Recurring financial charges | 65 | €9,516 | €843 | -€8,673 | -91.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,076 | €1,264 | +€10,340 | |
| Transfer from deferred taxes | 780 | €7,356 | €7,336 | -€20 | -0.3% |
| Income taxes | 67/77 | €3,811 | €10,115 | +€6,304 | +165.4% |
| Profit (loss) for the period | 9904 | -€5,531 | -€1,515 | +€4,016 | +72.6% |
| Transfer from tax-exempt reserves | 789 | €22,069 | €22,008 | -€61 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,538 | €20,493 | +€3,955 | +23.9% |
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 3 October 2026 via checked.be.