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CTK: 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

CTK

BE 0714.930.184
NACE 56.301, Cafés and bars
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€157,844
2024 · €83,708+€74,136
Equity
€245,162
2024 · €87,318+€157,844
Cash
€292,816
2024 · €170,055+€122,761
Balance sheet total
€538,078
2024 · €414,891+€123,186

Largest movements

2024 to 2025
Assets
  • Cash +€122,761

    up €122,761 (+72.2%), from €170,055 to €292,816

    mainly Net result for the year (+€157,844) and Depreciation (+€44,823)

  • Receivables within one year +€17,795

    up €17,795 (+82,347%), from €22 to €17,817

    of which Trade receivables: +€12,691

  • Tangible fixed assets -€13,038

    down €13,038 (-5.9%), from €220,150 to €207,112

    of which Other tangible fixed assets: -€7,985

  • Intangible fixed assets -€6,720

    no longer reported in 2025 (was €6,720)

Equity and liabilities
  • Reserves +€140,000

    up €140,000 (+182%), from €76,860 to €216,860

  • Other debts -€55,157

    down €55,157 (-83.1%), from €66,392 to €11,235

  • Tax, wage and social debts +€44,587

    up €44,587 (+39.2%), from €113,856 to €158,443

    of which Taxes: +€39,708

  • Debts after one year -€20,059

    down €20,059 (-17.5%), from €114,522 to €94,464

  • Profit (loss) carried forward +€17,844

    up €17,844 (+419%), from €4,258 to €22,102

Income statement
  • Gross operating margin +€314,913

    up €314,913 (+63.7%), from €494,512 to €809,425

  • Staff costs +€184,103

    up €184,103 (+56.1%), from €328,355 to €512,458

  • Taxes +€50,491

    up €50,491 (+191%), from €26,407 to €76,898

  • Financial charges -€8,893

    down €8,893 (-53.2%), from €16,715 to €7,821

From the 2024 result to the 2025 result

effect on the 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 €83,708
Gross operating margin +€314,913
Staff costs -€184,103
Depreciation -€7,670
Other operating charges -€515
Other operating items -€7,155
Financial income +€264
Financial charges +€8,893
Taxes -€50,491
Result 2025 €157,844
raises the resultlowers the resultnot broken down further in the accounts

Derived cash bridge

cash 2024 to 2025

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 +€166,805
Investment -€25,065
Financing -€18,979
Cash 2024 €170,055
Net result for the year +€157,844
Depreciation +€44,823
Receivables within one year -€17,795
Deferred charges and accrued income -€2,388
Trade debts -€5,109
Tax, wage and social debts +€44,587
Other debts -€55,157
Investment in fixed assets (net) -€25,065
Debts after one year -€20,059
Current portion of long-term debt +€1,080
Cash 2025 €292,816
brings cash intakes cash out
Every line side by side 46 lines
Line Code 2024 2025 Change %
Total assets 20/58 €414,891 €538,078 +€123,186 +29.7%
Fixed assets 21/28 €244,814 €225,057 -€19,758 -8.1%
Intangible fixed assets 21 €6,720 - -€6,720
Tangible fixed assets 22/27 €220,150 €207,112 -€13,038 -5.9%
Land and buildings 22 €898 €281 -€617 -68.7%
Plant, machinery and equipment 23 €10,157 €6,634 -€3,524 -34.7%
Furniture and vehicles 24 €53,498 €52,585 -€913 -1.7%
Other tangible fixed assets 26 €155,598 €147,613 -€7,985 -5.1%
Financial fixed assets 28 €17,945 €17,945 = 0.0%
Current assets 29/58 €170,077 €313,021 +€142,944 +84.0%
Amounts receivable within one year 40/41 €22 €17,817 +€17,795 +82,347%
Trade receivables 40 - €12,691 +€12,691
Other amounts receivable 41 €22 €5,126 +€5,104 +23,620%
Cash at bank and in hand 54/58 €170,055 €292,816 +€122,761 +72.2%
Deferred charges and accrued income 490/1 - €2,388 +€2,388
Total equity and liabilities 10/49 €414,891 €538,078 +€123,186 +29.7%
Equity 10/15 €87,318 €245,162 +€157,844 +181%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €76,860 €216,860 +€140,000 +182%
Distributable reserves 133 €76,860 €216,860 +€140,000 +182%
Profit (loss) carried forward 14 €4,258 €22,102 +€17,844 +419%
Amounts payable 17/49 €327,573 €292,915 -€34,658 -10.6%
Amounts payable after more than one year 17 €114,522 €94,464 -€20,059 -17.5%
Financial debts 170/4 €114,522 €94,464 -€20,059 -17.5%
Amounts payable within one year 42/48 €213,051 €198,451 -€14,599 -6.9%
Current portion of amounts payable after more than one year 42 €18,979 €20,059 +€1,080 +5.7%
Trade debts 44 €13,824 €8,716 -€5,109 -37.0%
Suppliers 440/4 €13,824 €8,716 -€5,109 -37.0%
Taxes, remuneration and social security 45 €113,856 €158,443 +€44,587 +39.2%
Taxes 450/3 €52,439 €92,147 +€39,708 +75.7%
Remuneration and social security 454/9 €61,417 €66,296 +€4,879 +7.9%
Other amounts payable 47/48 €66,392 €11,235 -€55,157 -83.1%
Remuneration, social security and pensions 62 €328,355 €512,458 +€184,103 +56.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €37,153 €44,823 +€7,670 +20.6%
Other operating charges 640/8 €2,260 €2,775 +€515 +22.8%
Non-recurring operating charges 66A - €7,155 +€7,155
Gross operating margin 9900 €494,512 €809,425 +€314,913 +63.7%
Operating profit (loss) 9901 €126,744 €242,214 +€115,470 +91.1%
Financial income 75/76B €86 €349 +€264 +308%
Recurring financial income 75 €86 €349 +€264 +308%
Financial charges 65/66B €16,715 €7,821 -€8,893 -53.2%
Recurring financial charges 65 €16,715 €7,821 -€8,893 -53.2%
Profit (loss) for the period before taxes 9903 €110,115 €234,742 +€124,627 +113%
Income taxes 67/77 €26,407 €76,898 +€50,491 +191%
Profit (loss) for the period 9904 €83,708 €157,844 +€74,136 +88.6%
Profit (loss) for the period to be appropriated 9905 €83,708 €157,844 +€74,136 +88.6%

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 30 October 2026 via checked.be.