Como 17: 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.
What changed
Como 17
NACE 56.301, Cafés and bars
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€142,291
2024 · €70,807+€71,484
Equity
€157,689
2024 · €72,998+€84,691
Cash
€211,520
2024 · €155,665+€55,854
Balance sheet total
€288,794
2024 · €234,915+€53,879
Largest movements
Assets
- Cash +€55,854
up €55,854 (+35.9%), from €155,665 to €211,520
mainly Net result for the year (+€142,291) and Depreciation (+€16,335)
- Tangible fixed assets -€8,413
down €8,413 (-17.6%), from €47,687 to €39,273
of which Furniture and vehicles: -€7,196
Equity and liabilities
- Profit (loss) carried forward +€72,291
up €72,291 (+3,496%), from €2,068 to €74,359
- Other debts -€20,000
down €20,000 (-22.2%), from €90,000 to €70,000
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Debts after one year -€7,979
down €7,979 (-85.4%), from €9,348 to €1,369
- Short-term financial debts -€3,232
down €3,232 (-45.1%), from €7,174 to €3,942
Income statement
- Gross operating margin +€102,444
up €102,444 (+27.4%), from €374,546 to €476,989
- Staff costs +€23,307
up €23,307 (+9.5%), from €245,194 to €268,501
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.
Result 2024
€70,807
Gross operating margin
+€102,444
Staff costs
-€23,307
Depreciation
-€4,269
Other operating charges
+€1,543
Other operating items
-€345
Financial income
+€415
Financial charges
-€1,030
Taxes
-€3,968
Result 2025
€142,291
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€132,200
Investment
-€7,922
Financing
-€68,423
Cash 2024
€155,665
From operations (derived)
+€132,200
Net result for the year
+€142,291
Depreciation
+€16,335
Stocks and contracts
-€2,451
Receivables within one year
-€2,676
Deferred charges and accrued income
-€1,311
Smaller working-capital items
-€69
Tax, wage and social debts
+€485
Advances received
-€405
Other debts
-€20,000
Investment (derived)
-€7,922
Investment in fixed assets (net)
-€7,922
Financing
-€68,423
Debts after one year
-€7,979
Current portion of long-term debt
+€388
Short-term financial debts
-€3,232
Contributions, distributions and other
-€57,600
Cash 2025
€211,520
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €234,915 | €288,794 | +€53,879 | +22.9% |
| Fixed assets | 21/28 | €57,131 | €48,718 | -€8,413 | -14.7% |
| Tangible fixed assets | 22/27 | €47,687 | €39,273 | -€8,413 | -17.6% |
| Land and buildings | 22 | €4,813 | €3,692 | -€1,121 | -23.3% |
| Plant, machinery and equipment | 23 | €20,414 | €20,318 | -€97 | -0.5% |
| Furniture and vehicles | 24 | €22,459 | €15,263 | -€7,196 | -32.0% |
| Financial fixed assets | 28 | €9,444 | €9,444 | = | 0.0% |
| Current assets | 29/58 | €177,784 | €240,077 | +€62,292 | +35.0% |
| Stocks and contracts in progress | 3 | €19,477 | €21,929 | +€2,451 | +12.6% |
| Stocks | 30/36 | €19,477 | €21,929 | +€2,451 | +12.6% |
| Amounts receivable within one year | 40/41 | €2,642 | €5,317 | +€2,676 | +101% |
| Trade receivables | 40 | - | €1,845 | +€1,845 | |
| Other amounts receivable | 41 | €2,642 | €3,472 | +€830 | +31.4% |
| Cash at bank and in hand | 54/58 | €155,665 | €211,520 | +€55,854 | +35.9% |
| Deferred charges and accrued income | 490/1 | - | €1,311 | +€1,311 | |
| Total equity and liabilities | 10/49 | €234,915 | €288,794 | +€53,879 | +22.9% |
| Equity | 10/15 | €72,998 | €157,689 | +€84,691 | +116% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €64,730 | €64,730 | = | 0.0% |
| Distributable reserves | 133 | €64,730 | €64,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,068 | €74,359 | +€72,291 | +3,496% |
| Amounts payable | 17/49 | €161,918 | €131,105 | -€30,813 | -19.0% |
| Amounts payable after more than one year | 17 | €9,348 | €1,369 | -€7,979 | -85.4% |
| Financial debts | 170/4 | €9,348 | €1,369 | -€7,979 | -85.4% |
| Amounts payable within one year | 42/48 | €152,569 | €129,604 | -€22,966 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €7,591 | €7,979 | +€388 | +5.1% |
| Financial debts | 43 | €7,174 | €3,942 | -€3,232 | -45.1% |
| Other loans | 439 | €7,174 | €3,942 | -€3,232 | -45.1% |
| Trade debts | 44 | €8,920 | €8,718 | -€202 | -2.3% |
| Suppliers | 440/4 | €8,920 | €8,718 | -€202 | -2.3% |
| Advances received on contracts in progress | 46 | €405 | €0 | -€405 | -100% |
| Taxes, remuneration and social security | 45 | €38,479 | €38,964 | +€485 | +1.3% |
| Taxes | 450/3 | €17,334 | €15,420 | -€1,913 | -11.0% |
| Remuneration and social security | 454/9 | €21,146 | €23,544 | +€2,398 | +11.3% |
| Other amounts payable | 47/48 | €90,000 | €70,000 | -€20,000 | -22.2% |
| Accrued charges and deferred income | 492/3 | - | €133 | +€133 | |
| Non-recurring operating income | 76A | €3,405 | €81 | -€3,324 | -97.6% |
| Remuneration, social security and pensions | 62 | €245,194 | €268,501 | +€23,307 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,066 | €16,335 | +€4,269 | +35.4% |
| Other operating charges | 640/8 | €10,743 | €9,200 | -€1,543 | -14.4% |
| Non-recurring operating charges | 66A | - | €345 | +€345 | |
| Gross operating margin | 9900 | €374,546 | €476,989 | +€102,444 | +27.4% |
| Operating profit (loss) | 9901 | €106,542 | €182,609 | +€76,066 | +71.4% |
| Financial income | 75/76B | €16 | €432 | +€415 | +2,558% |
| Recurring financial income | 75 | €16 | €432 | +€415 | +2,558% |
| Financial charges | 65/66B | €8,452 | €9,481 | +€1,030 | +12.2% |
| Recurring financial charges | 65 | €8,452 | €9,481 | +€1,030 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €98,107 | €173,559 | +€75,452 | +76.9% |
| Income taxes | 67/77 | €27,300 | €31,268 | +€3,968 | +14.5% |
| Profit (loss) for the period | 9904 | €70,807 | €142,291 | +€71,484 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €70,807 | €142,291 | +€71,484 | +101% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.