Cave à Dave: 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.
Cave à Dave
Largest movements
- Stocks and contracts -€27,391
down €27,391 (-25.5%), from €107,293 to €79,902
- Cash -€6,355
down €6,355 (-79.4%), from €8,000 to €1,645
mainly Trade debts (-€12,330) and Current portion of long-term debt (-€11,232)
- Trade debts -€12,330
down €12,330 (-14.0%), from €87,960 to €75,630
- Current portion of long-term debt -€11,232
no longer reported in 2025 (was €11,232)
- Tax, wage and social debts -€9,361
down €9,361 (-35.9%), from €26,082 to €16,721
- Profit (loss) carried forward -€2,608
down €2,608 (-21.4%), from €12,181 to €9,572
- Gross operating margin -€2,590
down €2,590 (-51.9%), from €4,992 to €2,402
- Taxes -€2,052
down €2,052 (-68.7%), from €2,988 to €937
- Financial charges -€1,109
down €1,109 (-41.9%), from €2,649 to €1,540
- Write-downs +€311
new in 2025: €311
- Other operating charges +€215
up €215 (+20.0%), from €1,072 to €1,287
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 | €139,454 | €103,923 | -€35,531 | -25.5% |
| Fixed assets | 21/28 | €2,089 | €1,152 | -€936 | -44.8% |
| Tangible fixed assets | 22/27 | €2,089 | €1,152 | -€936 | -44.8% |
| Plant, machinery and equipment | 23 | €237 | €163 | -€74 | -31.3% |
| Furniture and vehicles | 24 | €1,852 | €989 | -€862 | -46.6% |
| Current assets | 29/58 | €137,365 | €102,771 | -€34,594 | -25.2% |
| Stocks and contracts in progress | 3 | €107,293 | €79,902 | -€27,391 | -25.5% |
| Stocks | 30/36 | €107,293 | €79,902 | -€27,391 | -25.5% |
| Amounts receivable within one year | 40/41 | €20,285 | €19,412 | -€873 | -4.3% |
| Trade receivables | 40 | €12,978 | €15,836 | +€2,858 | +22.0% |
| Other amounts receivable | 41 | €7,306 | €3,576 | -€3,731 | -51.1% |
| Cash at bank and in hand | 54/58 | €8,000 | €1,645 | -€6,355 | -79.4% |
| Deferred charges and accrued income | 490/1 | €1,788 | €1,813 | +€25 | +1.4% |
| Total equity and liabilities | 10/49 | €139,454 | €103,923 | -€35,531 | -25.5% |
| Equity | 10/15 | €14,181 | €11,572 | -€2,608 | -18.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,181 | €9,572 | -€2,608 | -21.4% |
| Amounts payable | 17/49 | €125,274 | €92,351 | -€32,923 | -26.3% |
| Amounts payable within one year | 42/48 | €125,274 | €92,351 | -€32,923 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €11,232 | - | -€11,232 | |
| Trade debts | 44 | €87,960 | €75,630 | -€12,330 | -14.0% |
| Suppliers | 440/4 | €87,960 | €75,630 | -€12,330 | -14.0% |
| Taxes, remuneration and social security | 45 | €26,082 | €16,721 | -€9,361 | -35.9% |
| Taxes | 450/3 | €26,082 | €16,721 | -€9,361 | -35.9% |
| Non-recurring operating income | 76A | - | €7,686 | +€7,686 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €810 | €936 | +€127 | +15.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €311 | +€311 | |
| Other operating charges | 640/8 | €1,072 | €1,287 | +€215 | +20.0% |
| Gross operating margin | 9900 | €4,992 | €2,402 | -€2,590 | -51.9% |
| Operating profit (loss) | 9901 | €3,110 | -€131 | -€3,242 | |
| Financial income | 75/76B | €127 | - | -€127 | |
| Recurring financial income | 75 | €127 | - | -€127 | |
| Financial charges | 65/66B | €2,649 | €1,540 | -€1,109 | -41.9% |
| Recurring financial charges | 65 | €2,649 | €1,540 | -€1,109 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €588 | -€1,672 | -€2,260 | |
| Income taxes | 67/77 | €2,988 | €937 | -€2,052 | -68.7% |
| Profit (loss) for the period | 9904 | -€2,400 | -€2,608 | -€208 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,400 | -€2,608 | -€208 | -8.7% |
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 10 October 2026 via checked.be.