Eli's Café: what changed
Two fiscal 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.
Eli's Café
Largest movements
- Cash +€10,206
up €10,206 (+67.5%), from €15,121 to €25,328
mainly Net result for the year (+€17,323) and Trade debts (+€5,824)
- Tangible fixed assets +€6,115
up €6,115 (+18.2%), from €33,556 to €39,671
of which Other tangible fixed assets: +€9,842
- Profit (loss) carried forward +€17,323
up €17,323 (+73.7%), from -€23,519 to -€6,196
- Debts after one year -€8,719
down €8,719 (-38.3%), from €22,779 to €14,060
- Trade debts +€5,824
up €5,824 (+164.6%), from €3,539 to €9,363
- Short-term financial debts +€1,060
up €1,060 (+6.0%), from €17,539 to €18,599
of which Credit institutions: +€18,599
- Tax, wage and social debts +€1,047
up €1,047 (+11.5%), from €9,066 to €10,112
of which Taxes: +€870
- Gross operating margin +€36,187
up €36,187 (+101.4%), from €35,672 to €71,859
- Staff costs +€8,467
up €8,467 (+20.5%), from €41,350 to €49,816
- Financial income +€4,697
new in 2025: €4,697
- Other operating charges +€832
up €832 (+116.0%), from €717 to €1,549
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 | €50,361 | €67,144 | +€16,783 | +33.3% |
| Fixed assets | 21/28 | €33,556 | €39,671 | +€6,115 | +18.2% |
| Tangible fixed assets | 22/27 | €33,556 | €39,671 | +€6,115 | +18.2% |
| Furniture and vehicles | 24 | €23,396 | €19,668 | -€3,727 | -15.9% |
| Other tangible fixed assets | 26 | €10,161 | €20,003 | +€9,842 | +96.9% |
| Current assets | 29/58 | €16,805 | €27,473 | +€10,668 | +63.5% |
| Stocks and contracts in progress | 3 | €1,665 | €2,145 | +€481 | +28.9% |
| Stocks | 30/36 | €1,665 | €2,145 | +€481 | +28.9% |
| Cash at bank and in hand | 54/58 | €15,121 | €25,328 | +€10,206 | +67.5% |
| Deferred charges and accrued income | 490/1 | €19 | - | -€19 | |
| Total equity and liabilities | 10/49 | €50,361 | €67,144 | +€16,783 | +33.3% |
| Equity | 10/15 | -€20,519 | -€3,196 | +€17,323 | +84.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,519 | -€6,196 | +€17,323 | +73.7% |
| Amounts payable | 17/49 | €70,880 | €70,340 | -€540 | -0.8% |
| Amounts payable after more than one year | 17 | €22,779 | €14,060 | -€8,719 | -38.3% |
| Financial debts | 170/4 | €22,779 | €14,060 | -€8,719 | -38.3% |
| Amounts payable within one year | 42/48 | €47,301 | €55,480 | +€8,179 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €8,231 | €8,719 | +€488 | +5.9% |
| Financial debts | 43 | €17,539 | €18,599 | +€1,060 | +6.0% |
| Credit institutions | 430/8 | - | €18,599 | +€18,599 | |
| Other loans | 439 | €17,539 | - | -€17,539 | |
| Trade debts | 44 | €3,539 | €9,363 | +€5,824 | +164.6% |
| Suppliers | 440/4 | €3,539 | €9,363 | +€5,824 | +164.6% |
| Taxes, remuneration and social security | 45 | €9,066 | €10,112 | +€1,047 | +11.5% |
| Taxes | 450/3 | €5,646 | €6,516 | +€870 | +15.4% |
| Remuneration and social security | 454/9 | €3,420 | €3,597 | +€177 | +5.2% |
| Other amounts payable | 47/48 | €8,927 | €8,686 | -€241 | -2.7% |
| Accrued charges and deferred income | 492/3 | €800 | €800 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €41,350 | €49,816 | +€8,467 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,107 | €5,505 | +€397 | +7.8% |
| Other operating charges | 640/8 | €717 | €1,549 | +€832 | +116.0% |
| Gross operating margin | 9900 | €35,672 | €71,859 | +€36,187 | +101.4% |
| Operating profit (loss) | 9901 | -€11,503 | €14,989 | +€26,491 | |
| Financial income | 75/76B | - | €4,697 | +€4,697 | |
| Recurring financial income | 75 | - | €4,697 | +€4,697 | |
| Financial charges | 65/66B | €2,731 | €2,362 | -€369 | -13.5% |
| Recurring financial charges | 65 | €2,731 | €2,362 | -€369 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,234 | €17,323 | +€31,557 | |
| Profit (loss) for the period | 9904 | -€14,234 | €17,323 | +€31,557 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,234 | €17,323 | +€31,557 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.