CARDINAL 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.
CARDINAL CAFE
Largest movements
- Cash -€7,355
down €7,355 (-6.7%), from €109,354 to €101,999
mainly Trade debts (-€9,111) and Accrued charges and deferred income (-€7,241)
- Trade debts -€9,111
down €9,111 (-40.5%), from €22,501 to €13,389
- Profit (loss) carried forward +€7,727
up €7,727 (+4.2%), from €183,401 to €191,128
- Accrued charges and deferred income -€7,241
down €7,241 (-32.4%), from €22,328 to €15,086
- Taxes -€21,775
down €21,775 (-79.7%), from €27,328 to €5,552
- Gross operating margin -€19,187
down €19,187 (-42.4%), from €45,250 to €26,063
- Financial charges -€15,337
down €15,337 (-92.3%), from €16,624 to €1,287
of which Non-recurring financial charges: -€14,508
- Other operating charges +€1,377
up €1,377 (+14.8%), from €9,277 to €10,654
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 | €248,689 | €242,064 | -€6,625 | -2.7% |
| Fixed assets | 21/28 | €1,321 | €961 | -€360 | -27.2% |
| Tangible fixed assets | 22/27 | €1,201 | €841 | -€360 | -30.0% |
| Plant, machinery and equipment | 23 | €1,201 | €841 | -€360 | -30.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €247,368 | €241,102 | -€6,265 | -2.5% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Trade receivables | 290 | €70,000 | €70,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,795 | €461 | -€1,334 | -74.3% |
| Stocks | 30/36 | €1,795 | €461 | -€1,334 | -74.3% |
| Amounts receivable within one year | 40/41 | €63,349 | €64,725 | +€1,376 | +2.2% |
| Other amounts receivable | 41 | €63,349 | €64,725 | +€1,376 | +2.2% |
| Cash at bank and in hand | 54/58 | €109,354 | €101,999 | -€7,355 | -6.7% |
| Deferred charges and accrued income | 490/1 | €2,870 | €3,918 | +€1,047 | +36.5% |
| Total equity and liabilities | 10/49 | €248,689 | €242,064 | -€6,625 | -2.7% |
| Equity | 10/15 | €203,861 | €211,588 | +€7,727 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €183,401 | €191,128 | +€7,727 | +4.2% |
| Amounts payable | 17/49 | €44,828 | €30,476 | -€14,353 | -32.0% |
| Amounts payable within one year | 42/48 | €22,501 | €15,389 | -€7,111 | -31.6% |
| Trade debts | 44 | €22,501 | €13,389 | -€9,111 | -40.5% |
| Suppliers | 440/4 | €22,501 | €13,389 | -€9,111 | -40.5% |
| Taxes, remuneration and social security | 45 | - | €2,000 | +€2,000 | |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Accrued charges and deferred income | 492/3 | €22,328 | €15,086 | -€7,241 | -32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €360 | €360 | = | 0.0% |
| Other operating charges | 640/8 | €9,277 | €10,654 | +€1,377 | +14.8% |
| Non-recurring operating charges | 66A | €210 | €482 | +€272 | +130% |
| Gross operating margin | 9900 | €45,250 | €26,063 | -€19,187 | -42.4% |
| Operating profit (loss) | 9901 | €35,403 | €14,566 | -€20,836 | -58.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €16,624 | €1,287 | -€15,337 | -92.3% |
| Recurring financial charges | 65 | €2,116 | €1,287 | -€829 | -39.2% |
| Non-recurring financial charges | 66B | €14,508 | - | -€14,508 | |
| Profit (loss) for the period before taxes | 9903 | €18,779 | €13,280 | -€5,499 | -29.3% |
| Income taxes | 67/77 | €27,328 | €5,552 | -€21,775 | -79.7% |
| Profit (loss) for the period | 9904 | -€8,549 | €7,727 | +€16,276 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,549 | €7,727 | +€16,276 |
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 16 October 2026 via checked.be.