Grands Cafés: 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.
Grands Cafés
Largest movements
- Financial fixed assets +€6.6m
up €6.6m (+8808.3%), from €75,003 to €6.7m
- Receivables within one year +€116,261
up €116,261 (+118.8%), from €97,843 to €214,104
of which Other amounts receivable: +€114,683
- Debts after one year +€4.9m
new in 2025: €4.9m
- Revaluation surpluses +€1.2m
new in 2025: €1.2m
- Current portion of long-term debt +€467,392
new in 2025: €467,392
- Reserves +€126,189
up €126,189 (+109.8%), from €114,937 to €241,126
- Gross operating margin +€271,524
up €271,524 (+127.2%), from €213,471 to €484,995
- Staff costs +€209,195
up €209,195 (+329.4%), from €63,517 to €272,713
- Financial charges +€44,692
up €44,692 (+12734.2%), from €351 to €45,043
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 | €240,232 | €6,931,996 | +€6.7m | +2785.5% |
| Fixed assets | 21/28 | €89,267 | €6,691,347 | +€6.6m | +7395.9% |
| Tangible fixed assets | 22/27 | €14,264 | €9,877 | -€4,388 | -30.8% |
| Plant, machinery and equipment | 23 | €569 | €402 | -€167 | -29.3% |
| Furniture and vehicles | 24 | €13,695 | €9,474 | -€4,221 | -30.8% |
| Financial fixed assets | 28 | €75,003 | €6,681,471 | +€6.6m | +8808.3% |
| Current assets | 29/58 | €150,964 | €240,649 | +€89,684 | +59.4% |
| Amounts receivable within one year | 40/41 | €97,843 | €214,104 | +€116,261 | +118.8% |
| Trade receivables | 40 | €1,527 | €3,104 | +€1,578 | +103.4% |
| Other amounts receivable | 41 | €96,317 | €211,000 | +€114,683 | +119.1% |
| Cash at bank and in hand | 54/58 | €50,527 | €22,698 | -€27,829 | -55.1% |
| Deferred charges and accrued income | 490/1 | €2,594 | €3,847 | +€1,252 | +48.3% |
| Total equity and liabilities | 10/49 | €240,232 | €6,931,996 | +€6.7m | +2785.5% |
| Equity | 10/15 | €117,937 | €1,432,148 | +€1.3m | +1114.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €1,188,022 | +€1.2m | |
| Reserves | 13 | €114,937 | €241,126 | +€126,189 | +109.8% |
| Distributable reserves | 133 | €114,937 | €241,126 | +€126,189 | +109.8% |
| Amounts payable | 17/49 | €122,295 | €5,499,848 | +€5.4m | +4397.2% |
| Amounts payable after more than one year | 17 | - | €4,870,934 | +€4.9m | |
| Financial debts | 170/4 | - | €4,870,934 | +€4.9m | |
| Amounts payable within one year | 42/48 | €122,295 | €628,914 | +€506,620 | +414.3% |
| Current portion of amounts payable after more than one year | 42 | - | €467,392 | +€467,392 | |
| Trade debts | 44 | €10,211 | €17,468 | +€7,256 | +71.1% |
| Suppliers | 440/4 | €10,211 | €17,468 | +€7,256 | +71.1% |
| Taxes, remuneration and social security | 45 | €64,420 | €99,865 | +€35,445 | +55.0% |
| Taxes | 450/3 | €36,060 | €48,485 | +€12,425 | +34.5% |
| Remuneration and social security | 454/9 | €28,359 | €51,380 | +€23,021 | +81.2% |
| Other amounts payable | 47/48 | €47,664 | €44,190 | -€3,474 | -7.3% |
| Remuneration, social security and pensions | 62 | €63,517 | €272,713 | +€209,195 | +329.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,253 | €4,388 | +€2,134 | +94.7% |
| Other operating charges | 640/8 | €486 | €563 | +€76 | +15.7% |
| Gross operating margin | 9900 | €213,471 | €484,995 | +€271,524 | +127.2% |
| Operating profit (loss) | 9901 | €147,214 | €207,332 | +€60,118 | +40.8% |
| Financial income | 75/76B | €0 | €46 | +€46 | +232350.0% |
| Recurring financial income | 75 | €0 | €46 | +€46 | +232350.0% |
| Financial charges | 65/66B | €351 | €45,043 | +€44,692 | +12734.2% |
| Recurring financial charges | 65 | €351 | €45,043 | +€44,692 | +12734.2% |
| Profit (loss) for the period before taxes | 9903 | €146,863 | €162,336 | +€15,473 | +10.5% |
| Income taxes | 67/77 | €31,926 | €36,147 | +€4,221 | +13.2% |
| Profit (loss) for the period | 9904 | €114,937 | €126,189 | +€11,252 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €114,937 | €126,189 | +€11,252 | +9.8% |
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 10 October 2026 via checked.be.