DE CAIGNY: what changed
What changed
DE CAIGNY
NACE 47.252, Retail sale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€53,545
2024 · €382,292-€328,747
Equity
€1.6m
2024 · €2.0m-€306,455
Cash
€1.2m
2024 · €637,836+€528,144
Balance sheet total
€5.2m
2024 · €5.2m+€54,448
Largest movements
Assets
- Cash +€528,144
up €528,144 (+82.8%), from €637,836 to €1.2m
mainly Receivables within one year (+€362,813) and Trade debts (+€184,634)
- Receivables within one year -€362,813
down €362,813 (-26.7%), from €1.4m to €995,784
of which Trade receivables: -€330,822
- Receivables after one year -€157,237
down €157,237 (-100%), from €157,237 to €0
- Stocks and contracts +€102,049
up €102,049 (+4.2%), from €2.4m to €2.5m
Equity and liabilities
- Reserves -€307,000
down €307,000 (-16.2%), from €1.9m to €1.6m
of which Distributable reserves: -€307,000
- Trade debts +€184,634
up €184,634 (+11.8%), from €1.6m to €1.8m
- Tax, wage and social debts +€163,087
up €163,087 (+121%), from €134,931 to €298,018
of which Taxes: +€188,749
- Other debts -€150,995
down €150,995 (-100%), from €150,995 to €0
- Short-term financial debts +€124,991
up €124,991 (+20.5%), from €609,139 to €734,129
Income statement
- Write-downs +€155,266
up €155,266, from -€52,997 to €102,269
- Staff costs +€103,147
up €103,147 (+12.0%), from €859,558 to €962,705
- Gross operating margin -€100,393
down €100,393 (-6.5%), from €1.6m to €1.5m
- Taxes -€60,163
down €60,163 (-72.2%), from €83,308 to €23,145
- Depreciation +€22,547
up €22,547 (+15.6%), from €144,378 to €166,925
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€382,292
Gross operating margin
-€100,393
Staff costs
-€103,147
Depreciation
-€22,547
Write-downs
-€155,266
Other operating charges
-€5,426
Financial income
-€1,529
Financial charges
-€604
Taxes
+€60,163
Result 2025
€53,545
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€859,725
Investment
-€135,758
Financing
-€195,823
Cash 2024
€637,836
From operations (derived)
+€859,725
Net result for the year
+€53,545
Depreciation
+€166,925
Receivables after one year
+€157,237
Stocks and contracts
-€102,049
Receivables within one year
+€362,813
Deferred charges and accrued income
+€24,527
Trade debts
+€184,634
Tax, wage and social debts
+€163,087
Other debts
-€150,995
Investment (derived)
-€135,758
Investment in fixed assets (net)
-€135,758
Financing
-€195,823
Debts after one year
-€61,970
Current portion of long-term debt
+€101,157
Short-term financial debts
+€124,991
Contributions, distributions and other
-€360,000
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,169,312 | €5,223,760 | +€54,448 | +1.1% |
| Fixed assets | 21/28 | €563,334 | €532,167 | -€31,167 | -5.5% |
| Intangible fixed assets | 21 | €10,057 | €5,097 | -€4,960 | -49.3% |
| Tangible fixed assets | 22/27 | €535,299 | €509,092 | -€26,207 | -4.9% |
| Plant, machinery and equipment | 23 | €105,560 | €133,796 | +€28,236 | +26.7% |
| Furniture and vehicles | 24 | €332,505 | €257,074 | -€75,432 | -22.7% |
| Other tangible fixed assets | 26 | €97,234 | €118,222 | +€20,989 | +21.6% |
| Financial fixed assets | 28 | €17,978 | €17,978 | = | 0.0% |
| Current assets | 29/58 | €4,605,978 | €4,691,593 | +€85,615 | +1.9% |
| Amounts receivable after more than one year | 29 | €157,237 | €0 | -€157,237 | -100% |
| Other amounts receivable | 291 | €157,237 | €0 | -€157,237 | -100% |
| Stocks and contracts in progress | 3 | €2,415,784 | €2,517,832 | +€102,049 | +4.2% |
| Stocks | 30/36 | €2,415,784 | €2,517,832 | +€102,049 | +4.2% |
| Amounts receivable within one year | 40/41 | €1,358,598 | €995,784 | -€362,813 | -26.7% |
| Trade receivables | 40 | €1,249,751 | €918,929 | -€330,822 | -26.5% |
| Other amounts receivable | 41 | €108,846 | €76,855 | -€31,991 | -29.4% |
| Cash at bank and in hand | 54/58 | €637,836 | €1,165,979 | +€528,144 | +82.8% |
| Deferred charges and accrued income | 490/1 | €36,524 | €11,997 | -€24,527 | -67.2% |
| Total equity and liabilities | 10/49 | €5,169,312 | €5,223,760 | +€54,448 | +1.1% |
| Equity | 10/15 | €1,952,282 | €1,645,827 | -€306,455 | -15.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,890,200 | €1,583,200 | -€307,000 | -16.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,884,000 | €1,577,000 | -€307,000 | -16.3% |
| Profit (loss) carried forward | 14 | €82 | €627 | +€545 | +664% |
| Amounts payable | 17/49 | €3,217,030 | €3,577,933 | +€360,903 | +11.2% |
| Amounts payable after more than one year | 17 | €411,882 | €349,911 | -€61,970 | -15.0% |
| Financial debts | 170/4 | €306,256 | €349,911 | +€43,656 | +14.3% |
| Other amounts payable | 178/9 | €105,626 | €0 | -€105,626 | -100% |
| Amounts payable within one year | 42/48 | €2,805,148 | €3,228,022 | +€422,874 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €340,207 | €441,364 | +€101,157 | +29.7% |
| Financial debts | 43 | €609,139 | €734,129 | +€124,991 | +20.5% |
| Credit institutions | 430/8 | €609,139 | €734,129 | +€124,991 | +20.5% |
| Trade debts | 44 | €1,569,876 | €1,754,510 | +€184,634 | +11.8% |
| Suppliers | 440/4 | €1,569,876 | €1,754,510 | +€184,634 | +11.8% |
| Taxes, remuneration and social security | 45 | €134,931 | €298,018 | +€163,087 | +121% |
| Taxes | 450/3 | €16,969 | €205,718 | +€188,749 | +1,112% |
| Remuneration and social security | 454/9 | €117,962 | €92,300 | -€25,662 | -21.8% |
| Other amounts payable | 47/48 | €150,995 | €0 | -€150,995 | -100% |
| Remuneration, social security and pensions | 62 | €859,558 | €962,705 | +€103,147 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144,378 | €166,925 | +€22,547 | +15.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€52,997 | €102,269 | +€155,266 | |
| Other operating charges | 640/8 | €46,661 | €52,087 | +€5,426 | +11.6% |
| Gross operating margin | 9900 | €1,554,290 | €1,453,898 | -€100,393 | -6.5% |
| Operating profit (loss) | 9901 | €556,690 | €169,912 | -€386,778 | -69.5% |
| Financial income | 75/76B | €5,153 | €3,624 | -€1,529 | -29.7% |
| Recurring financial income | 75 | €5,153 | €3,624 | -€1,529 | -29.7% |
| Financial charges | 65/66B | €96,242 | €96,846 | +€604 | +0.6% |
| Recurring financial charges | 65 | €96,242 | €96,846 | +€604 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €465,600 | €76,690 | -€388,911 | -83.5% |
| Income taxes | 67/77 | €83,308 | €23,145 | -€60,163 | -72.2% |
| Profit (loss) for the period | 9904 | €382,292 | €53,545 | -€328,747 | -86.0% |
| Profit (loss) for the period to be appropriated | 9905 | €382,292 | €53,545 | -€328,747 | -86.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.