Cappuccino: 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.
Cappuccino
Largest movements
- Cash -€6,952
down €6,952 (-17.9%), from €38,894 to €31,942
mainly Net result for the year (-€7,895) and Tax, wage and social debts (-€1,172)
- Tangible fixed assets -€3,713
down €3,713 (-42.8%), from €8,676 to €4,963
of which Plant, machinery and equipment: -€1,958
- Receivables within one year +€858
new in 2026: €858
- Reserves -€7,027
down €7,027 (-37.5%), from €18,762 to €11,735
- Tax, wage and social debts -€1,172
down €1,172 (-22.3%), from €5,259 to €4,088
of which Taxes: -€1,172
- Profit (loss) carried forward -€868
down €868, from €0 to -€868
- Gross operating margin -€26,737
down €26,737 (-93.4%), from €28,619 to €1,882
- Depreciation -€1,651
down €1,651 (-33.0%), from €5,000 to €3,349
- Financial charges -€478
down €478 (-9.3%), from €5,144 to €4,666
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,116 | €47,964 | -€9,152 | -16.0% |
| Fixed assets | 21/28 | €12,691 | €8,978 | -€3,713 | -29.3% |
| Tangible fixed assets | 22/27 | €8,676 | €4,963 | -€3,713 | -42.8% |
| Plant, machinery and equipment | 23 | €5,426 | €3,468 | -€1,958 | -36.1% |
| Other tangible fixed assets | 26 | €3,250 | €1,495 | -€1,755 | -54.0% |
| Financial fixed assets | 28 | €4,015 | €4,015 | = | 0.0% |
| Current assets | 29/58 | €44,425 | €38,986 | -€5,439 | -12.2% |
| Stocks and contracts in progress | 3 | €3,070 | €3,500 | +€431 | +14.0% |
| Stocks | 30/36 | €3,070 | €3,500 | +€431 | +14.0% |
| Amounts receivable within one year | 40/41 | - | €858 | +€858 | |
| Other amounts receivable | 41 | - | €858 | +€858 | |
| Cash at bank and in hand | 54/58 | €38,894 | €31,942 | -€6,952 | -17.9% |
| Deferred charges and accrued income | 490/1 | €2,462 | €2,685 | +€223 | +9.1% |
| Total equity and liabilities | 10/49 | €57,116 | €47,964 | -€9,152 | -16.0% |
| Equity | 10/15 | €37,362 | €29,467 | -€7,895 | -21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,762 | €11,735 | -€7,027 | -37.5% |
| Distributable reserves | 133 | €18,762 | €11,735 | -€7,027 | -37.5% |
| Profit (loss) carried forward | 14 | €0 | -€868 | -€868 | |
| Amounts payable | 17/49 | €19,754 | €18,497 | -€1,258 | -6.4% |
| Amounts payable after more than one year | 17 | €9,946 | €9,946 | = | 0.0% |
| Financial debts | 170/4 | €9,946 | €9,946 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,262 | €7,938 | -€1,324 | -14.3% |
| Trade debts | 44 | €3,304 | €2,954 | -€350 | -10.6% |
| Suppliers | 440/4 | €3,304 | €2,954 | -€350 | -10.6% |
| Taxes, remuneration and social security | 45 | €5,259 | €4,088 | -€1,172 | -22.3% |
| Taxes | 450/3 | €5,259 | €4,088 | -€1,172 | -22.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €699 | €897 | +€198 | +28.3% |
| Accrued charges and deferred income | 492/3 | €547 | €613 | +€66 | +12.1% |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €3,349 | -€1,651 | -33.0% |
| Other operating charges | 640/8 | €1,411 | €1,298 | -€112 | -8.0% |
| Non-recurring operating charges | 66A | - | €364 | +€364 | |
| Gross operating margin | 9900 | €28,619 | €1,882 | -€26,737 | -93.4% |
| Operating profit (loss) | 9901 | €22,208 | -€3,129 | -€25,337 | |
| Financial income | 75/76B | €157 | €52 | -€104 | -66.6% |
| Recurring financial income | 75 | €157 | €52 | -€104 | -66.6% |
| Financial charges | 65/66B | €5,144 | €4,666 | -€478 | -9.3% |
| Recurring financial charges | 65 | €5,144 | €4,666 | -€478 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €17,220 | -€7,743 | -€24,964 | |
| Income taxes | 67/77 | €175 | €152 | -€23 | -13.4% |
| Profit (loss) for the period | 9904 | €17,045 | -€7,895 | -€24,940 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,045 | -€7,895 | -€24,940 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.