CAKE & COFFEE: 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.
CAKE & COFFEE
Largest movements
- Financial fixed assets -€2,000
down €2,000 (-57.1%), from €3,500 to €1,500
- Cash +€1,738
up €1,738 (+371.4%), from €468 to €2,206
mainly Trade debts (+€3,197) and Investment in fixed assets (net) (+€2,000)
- Tangible fixed assets -€688
down €688 (-82.2%), from €836 to €149
- Receivables within one year -€651
down €651 (-96.6%), from €674 to €23
of which Trade receivables: -€652
- Deferred charges and accrued income +€446
up €446 (+57.2%), from €779 to €1,225
- Profit (loss) carried forward -€5,076
down €5,076 (-33.8%), from -€15,024 to -€20,100
- Trade debts +€3,197
up €3,197 (+568.1%), from €563 to €3,760
- Tax, wage and social debts +€815
up €815 (+157.2%), from €518 to €1,333
- Other debts +€203
up €203 (+11.0%), from €1,848 to €2,051
- Gross operating margin -€7,743
down €7,743, from €4,635 to -€3,108
- Depreciation -€328
down €328 (-32.3%), from €1,015 to €688
- Financial charges +€95
up €95 (+28.3%), from €335 to €430
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 | €7,275 | €6,434 | -€841 | -11.6% |
| Fixed assets | 21/28 | €4,336 | €1,649 | -€2,688 | -62.0% |
| Tangible fixed assets | 22/27 | €836 | €149 | -€688 | -82.2% |
| Plant, machinery and equipment | 23 | €836 | €149 | -€688 | -82.2% |
| Financial fixed assets | 28 | €3,500 | €1,500 | -€2,000 | -57.1% |
| Current assets | 29/58 | €2,939 | €4,785 | +€1,846 | +62.8% |
| Stocks and contracts in progress | 3 | €1,018 | €1,331 | +€313 | +30.8% |
| Stocks | 30/36 | €1,018 | €1,331 | +€313 | +30.8% |
| Amounts receivable within one year | 40/41 | €674 | €23 | -€651 | -96.6% |
| Trade receivables | 40 | €652 | €0 | -€652 | -100.0% |
| Other amounts receivable | 41 | €22 | €23 | +€1 | +5.1% |
| Cash at bank and in hand | 54/58 | €468 | €2,206 | +€1,738 | +371.4% |
| Deferred charges and accrued income | 490/1 | €779 | €1,225 | +€446 | +57.2% |
| Total equity and liabilities | 10/49 | €7,275 | €6,434 | -€841 | -11.6% |
| Equity | 10/15 | €3,576 | -€1,500 | -€5,076 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,024 | -€20,100 | -€5,076 | -33.8% |
| Amounts payable | 17/49 | €3,700 | €7,934 | +€4,234 | +114.5% |
| Amounts payable within one year | 42/48 | €2,930 | €7,145 | +€4,215 | +143.9% |
| Trade debts | 44 | €563 | €3,760 | +€3,197 | +568.1% |
| Suppliers | 440/4 | €563 | €3,760 | +€3,197 | +568.1% |
| Taxes, remuneration and social security | 45 | €518 | €1,333 | +€815 | +157.2% |
| Taxes | 450/3 | €518 | €1,333 | +€815 | +157.2% |
| Other amounts payable | 47/48 | €1,848 | €2,051 | +€203 | +11.0% |
| Accrued charges and deferred income | 492/3 | €770 | €789 | +€19 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,015 | €688 | -€328 | -32.3% |
| Other operating charges | 640/8 | €875 | €890 | +€14 | +1.6% |
| Gross operating margin | 9900 | €4,635 | -€3,108 | -€7,743 | |
| Operating profit (loss) | 9901 | €2,745 | -€4,686 | -€7,430 | |
| Financial income | 75/76B | €49 | €40 | -€9 | -18.5% |
| Recurring financial income | 75 | €49 | €40 | -€9 | -18.5% |
| Financial charges | 65/66B | €335 | €430 | +€95 | +28.3% |
| Recurring financial charges | 65 | €335 | €430 | +€95 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €2,458 | -€5,076 | -€7,534 | |
| Profit (loss) for the period | 9904 | €2,458 | -€5,076 | -€7,534 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,458 | -€5,076 | -€7,534 |
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.