GRAND CAFE: 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.
GRAND CAFE
Largest movements
- Cash +€73,956
up €73,956 (+78.7%), from €94,019 to €167,975
mainly Net result for the year (+€119,920) and Investment in fixed assets (net) (+€21,615)
- Receivables within one year +€25,858
up €25,858 (+453%), from €5,707 to €31,565
of which Other amounts receivable: +€28,925
- Tangible fixed assets -€21,615
down €21,615 (-100%), from €21,615 to €0
of which Plant, machinery and equipment: -€12,467
- Stocks and contracts -€17,927
down €17,927 (-100%), from €17,927 to €0
- Reserves +€86,364
up €86,364 (+32.5%), from €265,584 to €351,948
of which Distributable reserves: +€86,364
- Trade debts -€36,589
down €36,589 (-90.4%), from €40,469 to €3,880
- Profit (loss) carried forward +€33,556
up €33,556 (+11,931%), from €281 to €33,837
- Tax, wage and social debts -€32,505
down €32,505 (-82.9%), from €39,212 to €6,707
of which Remuneration and social security: -€20,266
- Accrued charges and deferred income +€8,096
up €8,096 (+534%), from €1,517 to €9,613
- Staff costs -€146,781
down €146,781 (-47.9%), from €306,338 to €159,558
- Gross operating margin -€82,565
down €82,565 (-19.8%), from €415,957 to €333,392
- Taxes +€19,993
up €19,993 (+61.2%), from €32,664 to €52,657
- Depreciation -€6,281
down €6,281 (-100%), from €6,281 to €0
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 | €409,037 | €467,957 | +€58,921 | +14.4% |
| Fixed assets | 21/28 | €21,615 | €0 | -€21,615 | -100% |
| Tangible fixed assets | 22/27 | €21,615 | €0 | -€21,615 | -100% |
| Land and buildings | 22 | €8,299 | €0 | -€8,299 | -100% |
| Plant, machinery and equipment | 23 | €12,467 | €0 | -€12,467 | -100% |
| Furniture and vehicles | 24 | €850 | €0 | -€850 | -100% |
| Current assets | 29/58 | €387,421 | €467,957 | +€80,536 | +20.8% |
| Stocks and contracts in progress | 3 | €17,927 | €0 | -€17,927 | -100% |
| Stocks | 30/36 | €17,927 | €0 | -€17,927 | -100% |
| Amounts receivable within one year | 40/41 | €5,707 | €31,565 | +€25,858 | +453% |
| Trade receivables | 40 | €4,352 | €1,285 | -€3,067 | -70.5% |
| Other amounts receivable | 41 | €1,355 | €30,280 | +€28,925 | +2,135% |
| Current investments | 50/53 | €250,000 | €252,000 | +€2,000 | +0.8% |
| Cash at bank and in hand | 54/58 | €94,019 | €167,975 | +€73,956 | +78.7% |
| Deferred charges and accrued income | 490/1 | €19,769 | €16,418 | -€3,351 | -17.0% |
| Total equity and liabilities | 10/49 | €409,037 | €467,957 | +€58,921 | +14.4% |
| Equity | 10/15 | €327,839 | €447,758 | +€119,920 | +36.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €265,584 | €351,948 | +€86,364 | +32.5% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €259,387 | €345,750 | +€86,364 | +33.3% |
| Profit (loss) carried forward | 14 | €281 | €33,837 | +€33,556 | +11,931% |
| Amounts payable | 17/49 | €81,198 | €20,199 | -€60,999 | -75.1% |
| Amounts payable within one year | 42/48 | €79,681 | €10,586 | -€69,095 | -86.7% |
| Trade debts | 44 | €40,469 | €3,880 | -€36,589 | -90.4% |
| Suppliers | 440/4 | €40,469 | €3,880 | -€36,589 | -90.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €39,212 | €6,707 | -€32,505 | -82.9% |
| Taxes | 450/3 | €18,946 | €6,707 | -€12,239 | -64.6% |
| Remuneration and social security | 454/9 | €20,266 | €0 | -€20,266 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,517 | €9,613 | +€8,096 | +534% |
| Non-recurring operating income | 76A | - | €176,563 | +€176,563 | |
| Remuneration, social security and pensions | 62 | €306,338 | €159,558 | -€146,781 | -47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,281 | €0 | -€6,281 | -100% |
| Other operating charges | 640/8 | €3,379 | €1,834 | -€1,545 | -45.7% |
| Gross operating margin | 9900 | €415,957 | €333,392 | -€82,565 | -19.8% |
| Operating profit (loss) | 9901 | €99,959 | €172,000 | +€72,042 | +72.1% |
| Financial income | 75/76B | €2,155 | €2,760 | +€605 | +28.1% |
| Recurring financial income | 75 | €2,155 | €2,760 | +€605 | +28.1% |
| Financial charges | 65/66B | €1,926 | €2,184 | +€259 | +13.4% |
| Recurring financial charges | 65 | €1,926 | €2,184 | +€259 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €100,189 | €172,576 | +€72,388 | +72.3% |
| Income taxes | 67/77 | €32,664 | €52,657 | +€19,993 | +61.2% |
| Profit (loss) for the period | 9904 | €67,525 | €119,920 | +€52,395 | +77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,525 | €119,920 | +€52,395 | +77.6% |
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 18 October 2026 via checked.be.