D-Cafiné: 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.
D-Cafiné
Largest movements
- Cash +€47,755
up €47,755 (+327%), from €14,594 to €62,349
mainly Net result for the year (+€45,083) and Tax, wage and social debts (+€9,237)
- Receivables within one year +€10,890
new in 2025: €10,890
- Tangible fixed assets -€4,165
down €4,165 (-19.7%), from €21,117 to €16,952
of which Furniture and vehicles: -€4,082
- Profit (loss) carried forward +€45,083
up €45,083 (+174%), from €25,924 to €71,007
- Tax, wage and social debts +€9,237
up €9,237 (+129%), from €7,171 to €16,407
- Gross operating margin +€48,803
up €48,803 (+277%), from €17,601 to €66,403
- Taxes +€8,905
up €8,905 (+308%), from €2,891 to €11,795
- Other operating charges +€2,995
up €2,995 (+528%), from €567 to €3,562
- Depreciation +€1,473
up €1,473 (+36.7%), from €4,019 to €5,492
- Staff costs -€1,390
no longer reported in 2025 (was €1,390)
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 | €37,819 | €92,621 | +€54,802 | +145% |
| Fixed assets | 21/28 | €21,117 | €16,952 | -€4,165 | -19.7% |
| Tangible fixed assets | 22/27 | €21,117 | €16,952 | -€4,165 | -19.7% |
| Plant, machinery and equipment | 23 | €3,589 | €3,506 | -€83 | -2.3% |
| Furniture and vehicles | 24 | €17,528 | €13,447 | -€4,082 | -23.3% |
| Current assets | 29/58 | €16,702 | €75,669 | +€58,967 | +353% |
| Amounts receivable within one year | 40/41 | - | €10,890 | +€10,890 | |
| Trade receivables | 40 | - | €10,890 | +€10,890 | |
| Cash at bank and in hand | 54/58 | €14,594 | €62,349 | +€47,755 | +327% |
| Deferred charges and accrued income | 490/1 | €2,107 | €2,430 | +€322 | +15.3% |
| Total equity and liabilities | 10/49 | €37,819 | €92,621 | +€54,802 | +145% |
| Equity | 10/15 | €28,424 | €73,507 | +€45,083 | +159% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,924 | €71,007 | +€45,083 | +174% |
| Amounts payable | 17/49 | €9,394 | €19,114 | +€9,720 | +103% |
| Amounts payable within one year | 42/48 | €9,394 | €19,114 | +€9,720 | +103% |
| Trade debts | 44 | €1,470 | €1,420 | -€50 | -3.4% |
| Suppliers | 440/4 | €1,470 | €1,420 | -€50 | -3.4% |
| Taxes, remuneration and social security | 45 | €7,171 | €16,407 | +€9,237 | +129% |
| Taxes | 450/3 | €7,171 | €16,407 | +€9,237 | +129% |
| Other amounts payable | 47/48 | €754 | €1,286 | +€532 | +70.6% |
| Remuneration, social security and pensions | 62 | €1,390 | - | -€1,390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,019 | €5,492 | +€1,473 | +36.7% |
| Other operating charges | 640/8 | €567 | €3,562 | +€2,995 | +528% |
| Gross operating margin | 9900 | €17,601 | €66,403 | +€48,803 | +277% |
| Operating profit (loss) | 9901 | €11,625 | €57,349 | +€45,724 | +393% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €346 | €471 | +€125 | +36.0% |
| Recurring financial charges | 65 | €346 | €471 | +€125 | +36.0% |
| Profit (loss) for the period before taxes | 9903 | €11,279 | €56,878 | +€45,599 | +404% |
| Income taxes | 67/77 | €2,891 | €11,795 | +€8,905 | +308% |
| Profit (loss) for the period | 9904 | €8,388 | €45,083 | +€36,695 | +437% |
| Profit (loss) for the period to be appropriated | 9905 | €8,388 | €45,083 | +€36,695 | +437% |
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.