CAPPUCCINO WAREGEM: 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 WAREGEM
Largest movements
- Cash +€77,015
up €77,015 (+22.6%), from €340,239 to €417,253
mainly Depreciation (+€69,081) and Net result for the year (+€58,518)
- Tangible fixed assets -€29,189
down €29,189 (-9.2%), from €318,087 to €288,898
of which Plant, machinery and equipment: -€25,469
- Other debts +€29,558
up €29,558 (+88.9%), from €33,262 to €62,820
- Trade debts +€19,677
up €19,677 (+83.0%), from €23,712 to €43,388
- Tax, wage and social debts -€9,521
down €9,521 (-17.5%), from €54,334 to €44,813
of which Remuneration and social security: -€6,067
- Gross operating margin +€23,946
up €23,946 (+4.8%), from €494,237 to €518,184
- Depreciation -€6,672
down €6,672 (-8.8%), from €75,753 to €69,081
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.
Derived cash bridge
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 | €698,191 | €736,633 | +€38,442 | +5.5% |
| Fixed assets | 21/28 | €318,087 | €288,898 | -€29,189 | -9.2% |
| Tangible fixed assets | 22/27 | €318,087 | €288,898 | -€29,189 | -9.2% |
| Plant, machinery and equipment | 23 | €311,956 | €286,487 | -€25,469 | -8.2% |
| Furniture and vehicles | 24 | €6,131 | €2,411 | -€3,720 | -60.7% |
| Current assets | 29/58 | €380,104 | €447,735 | +€67,631 | +17.8% |
| Stocks and contracts in progress | 3 | €25,375 | €25,262 | -€113 | -0.4% |
| Stocks | 30/36 | €25,375 | €25,262 | -€113 | -0.4% |
| Amounts receivable within one year | 40/41 | €8,169 | €5,220 | -€2,950 | -36.1% |
| Trade receivables | 40 | €4,856 | €0 | -€4,856 | -100% |
| Other amounts receivable | 41 | €3,313 | €5,220 | +€1,906 | +57.5% |
| Cash at bank and in hand | 54/58 | €340,239 | €417,253 | +€77,015 | +22.6% |
| Deferred charges and accrued income | 490/1 | €6,321 | €0 | -€6,321 | -100% |
| Total equity and liabilities | 10/49 | €698,191 | €736,633 | +€38,442 | +5.5% |
| Equity | 10/15 | €584,394 | €582,912 | -€1,482 | -0.3% |
| Contributions | 10/11 | €102,032 | €102,032 | = | 0.0% |
| Reserves | 13 | €482,363 | €480,881 | -€1,482 | -0.3% |
| Distributable reserves | 133 | €482,363 | €480,881 | -€1,482 | -0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €113,797 | €153,721 | +€39,924 | +35.1% |
| Amounts payable within one year | 42/48 | €111,307 | €151,021 | +€39,714 | +35.7% |
| Trade debts | 44 | €23,712 | €43,388 | +€19,677 | +83.0% |
| Suppliers | 440/4 | €23,712 | €43,388 | +€19,677 | +83.0% |
| Taxes, remuneration and social security | 45 | €54,334 | €44,813 | -€9,521 | -17.5% |
| Taxes | 450/3 | €16,115 | €12,661 | -€3,454 | -21.4% |
| Remuneration and social security | 454/9 | €38,219 | €32,152 | -€6,067 | -15.9% |
| Other amounts payable | 47/48 | €33,262 | €62,820 | +€29,558 | +88.9% |
| Accrued charges and deferred income | 492/3 | €2,489 | €2,700 | +€211 | +8.5% |
| Non-recurring operating income | 76A | €9,050 | €0 | -€9,050 | -100% |
| Remuneration, social security and pensions | 62 | €371,495 | €375,903 | +€4,408 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,753 | €69,081 | -€6,672 | -8.8% |
| Other operating charges | 640/8 | €5,670 | €4,712 | -€958 | -16.9% |
| Gross operating margin | 9900 | €494,237 | €518,184 | +€23,946 | +4.8% |
| Operating profit (loss) | 9901 | €41,320 | €68,488 | +€27,168 | +65.7% |
| Financial income | 75/76B | €53 | €5 | -€48 | -90.3% |
| Recurring financial income | 75 | €53 | €5 | -€48 | -90.3% |
| Financial charges | 65/66B | €8,429 | €8,687 | +€258 | +3.1% |
| Recurring financial charges | 65 | €8,429 | €8,687 | +€258 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €32,944 | €59,806 | +€26,862 | +81.5% |
| Income taxes | 67/77 | €2,305 | €1,288 | -€1,017 | -44.1% |
| Profit (loss) for the period | 9904 | €30,639 | €58,518 | +€27,879 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,639 | €58,518 | +€27,879 | +91.0% |
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 23 October 2026 via checked.be.