CANTINHO DO CAFE: 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.
CANTINHO DO CAFE
Largest movements
- Tangible fixed assets +€5,035
up €5,035 (+439%), from €1,147 to €6,181
of which Furniture and vehicles: +€4,292
- Stocks and contracts -€3,807
no longer reported in 2022 (was €3,807)
- Cash -€2,841
down €2,841 (-99.9%), from €2,845 to €4
mainly Investment in fixed assets (net) (-€6,204) and Accrued charges and deferred income (-€3,300)
- Receivables within one year -€2,825
down €2,825 (-19.9%), from €14,171 to €11,346
of which Other amounts receivable: -€2,390
- Profit (loss) carried forward +€6,592
up €6,592 (+272%), from €2,426 to €9,018
- Accrued charges and deferred income -€3,300
no longer reported in 2022 (was €3,300)
- Current portion of long-term debt -€2,567
down €2,567 (-58.3%), from €4,400 to €1,833
- Tax, wage and social debts -€2,174
down €2,174 (-44.8%), from €4,854 to €2,680
- Debts after one year -€1,833
no longer reported in 2022 (was €1,833)
- Turnover -€53,004
down €53,004 (-64.1%), from €82,742 to €29,738
- Purchases and services -€35,703
down €35,703 (-46.0%), from €77,617 to €41,913
- Gross operating margin +€6,106
up €6,106 (+110%), from €5,573 to €11,680
- Depreciation +€1,123
up €1,123 (+2,396%), from €47 to €1,170
- Taxes +€1,020
up €1,020 (+85.7%), from €1,191 to €2,210
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,970 | €17,531 | -€4,438 | -20.2% |
| Fixed assets | 21/28 | €1,147 | €6,181 | +€5,035 | +439% |
| Tangible fixed assets | 22/27 | €1,147 | €6,181 | +€5,035 | +439% |
| Plant, machinery and equipment | 23 | - | €743 | +€743 | |
| Furniture and vehicles | 24 | €1,147 | €5,438 | +€4,292 | +374% |
| Current assets | 29/58 | €20,823 | €11,350 | -€9,473 | -45.5% |
| Stocks and contracts in progress | 3 | €3,807 | - | -€3,807 | |
| Stocks | 30/36 | €3,807 | - | -€3,807 | |
| Amounts receivable within one year | 40/41 | €14,171 | €11,346 | -€2,825 | -19.9% |
| Trade receivables | 40 | €435 | - | -€435 | |
| Other amounts receivable | 41 | €13,736 | €11,346 | -€2,390 | -17.4% |
| Cash at bank and in hand | 54/58 | €2,845 | €4 | -€2,841 | -99.9% |
| Total equity and liabilities | 10/49 | €21,970 | €17,531 | -€4,438 | -20.2% |
| Equity | 10/15 | €6,426 | €13,018 | +€6,592 | +103% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,426 | €9,018 | +€6,592 | +272% |
| Amounts payable | 17/49 | €15,543 | €4,513 | -€11,030 | -71.0% |
| Amounts payable after more than one year | 17 | €1,833 | - | -€1,833 | |
| Financial debts | 170/4 | €1,833 | - | -€1,833 | |
| Amounts payable within one year | 42/48 | €10,410 | €4,513 | -€5,897 | -56.6% |
| Current portion of amounts payable after more than one year | 42 | €4,400 | €1,833 | -€2,567 | -58.3% |
| Trade debts | 44 | €1,156 | - | -€1,156 | |
| Suppliers | 440/4 | €1,156 | - | -€1,156 | |
| Taxes, remuneration and social security | 45 | €4,854 | €2,680 | -€2,174 | -44.8% |
| Taxes | 450/3 | €4,854 | €2,680 | -€2,174 | -44.8% |
| Accrued charges and deferred income | 492/3 | €3,300 | - | -€3,300 | |
| Turnover | 70 | €82,742 | €29,738 | -€53,004 | -64.1% |
| Non-recurring operating income | 76A | - | €21,193 | +€21,193 | |
| Goods, raw materials, services and sundry goods | 60/61 | €77,617 | €41,913 | -€35,703 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47 | €1,170 | +€1,123 | +2,396% |
| Other operating charges | 640/8 | €2,186 | €2,249 | +€63 | +2.9% |
| Gross operating margin | 9900 | €5,573 | €11,680 | +€6,106 | +110% |
| Operating profit (loss) | 9901 | €3,341 | €8,261 | +€4,921 | +147% |
| Financial income | 75/76B | €423 | €832 | +€409 | +96.7% |
| Recurring financial income | 75 | €423 | €832 | +€409 | +96.7% |
| Financial charges | 65/66B | €147 | €291 | +€144 | +98.2% |
| Recurring financial charges | 65 | €147 | €291 | +€144 | +98.2% |
| Profit (loss) for the period before taxes | 9903 | €3,617 | €8,802 | +€5,185 | +143% |
| Income taxes | 67/77 | €1,191 | €2,210 | +€1,020 | +85.7% |
| Profit (loss) for the period | 9904 | €2,426 | €6,592 | +€4,166 | +172% |
| Profit (loss) for the period to be appropriated | 9905 | €2,426 | €6,592 | +€4,166 | +172% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.