GRI 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.
GRI CAFE
Largest movements
- Tangible fixed assets -€15,613
down €15,613 (-82.9%), from €18,840 to €3,227
of which Furniture and vehicles: -€12,751
- Cash +€11,239
up €11,239 (+111%), from €10,127 to €21,365
mainly Depreciation (+€16,173) and Other debts (+€7,230)
- Deferred charges and accrued income -€2,279
down €2,279 (-62.4%), from €3,652 to €1,374
- Receivables within one year -€1,417
down €1,417 (-3.3%), from €42,635 to €41,218
- Tax, wage and social debts -€7,639
down €7,639 (-35.6%), from €21,482 to €13,843
- Other debts +€7,230
up €7,230 (+131%), from €5,500 to €12,730
- Profit (loss) carried forward -€6,971
down €6,971 (-14.8%), from €47,139 to €40,168
- Gross operating margin +€3,778
up €3,778 (+25.3%), from €14,940 to €18,718
- Financial charges +€2,259
up €2,259 (+1,346%), from €168 to €2,426
- Other operating charges -€2,013
down €2,013 (-47.2%), from €4,266 to €2,253
- Financial income -€1,569
down €1,569 (-40.5%), from €3,879 to €2,309
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 | €81,713 | €73,598 | -€8,115 | -9.9% |
| Fixed assets | 21/28 | €24,840 | €9,227 | -€15,613 | -62.9% |
| Tangible fixed assets | 22/27 | €18,840 | €3,227 | -€15,613 | -82.9% |
| Plant, machinery and equipment | 23 | €5,541 | €2,678 | -€2,863 | -51.7% |
| Furniture and vehicles | 24 | €13,299 | €549 | -€12,751 | -95.9% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €56,873 | €64,372 | +€7,498 | +13.2% |
| Stocks and contracts in progress | 3 | €459 | €415 | -€44 | -9.6% |
| Stocks | 30/36 | €459 | €415 | -€44 | -9.6% |
| Amounts receivable within one year | 40/41 | €42,635 | €41,218 | -€1,417 | -3.3% |
| Other amounts receivable | 41 | €42,635 | €41,218 | -€1,417 | -3.3% |
| Cash at bank and in hand | 54/58 | €10,127 | €21,365 | +€11,239 | +111% |
| Deferred charges and accrued income | 490/1 | €3,652 | €1,374 | -€2,279 | -62.4% |
| Total equity and liabilities | 10/49 | €81,713 | €73,598 | -€8,115 | -9.9% |
| Equity | 10/15 | €52,139 | €45,168 | -€6,971 | -13.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,139 | €40,168 | -€6,971 | -14.8% |
| Amounts payable | 17/49 | €29,574 | €28,430 | -€1,144 | -3.9% |
| Amounts payable within one year | 42/48 | €29,574 | €28,430 | -€1,144 | -3.9% |
| Trade debts | 44 | €2,592 | €1,857 | -€734 | -28.3% |
| Suppliers | 440/4 | €2,592 | €1,857 | -€734 | -28.3% |
| Taxes, remuneration and social security | 45 | €21,482 | €13,843 | -€7,639 | -35.6% |
| Taxes | 450/3 | €21,482 | €13,843 | -€7,639 | -35.6% |
| Other amounts payable | 47/48 | €5,500 | €12,730 | +€7,230 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,195 | €16,173 | -€22 | -0.1% |
| Other operating charges | 640/8 | €4,266 | €2,253 | -€2,013 | -47.2% |
| Non-recurring operating charges | 66A | - | €5,317 | +€5,317 | |
| Gross operating margin | 9900 | €14,940 | €18,718 | +€3,778 | +25.3% |
| Operating profit (loss) | 9901 | -€5,520 | -€5,025 | +€495 | +9.0% |
| Financial income | 75/76B | €3,879 | €2,309 | -€1,569 | -40.5% |
| Recurring financial income | 75 | €3,879 | €2,309 | -€1,569 | -40.5% |
| Financial charges | 65/66B | €168 | €2,426 | +€2,259 | +1,346% |
| Recurring financial charges | 65 | €168 | €2,426 | +€2,259 | +1,346% |
| Profit (loss) for the period before taxes | 9903 | -€1,809 | -€5,142 | -€3,333 | -184% |
| Income taxes | 67/77 | €1,836 | €1,829 | -€7 | -0.4% |
| Profit (loss) for the period | 9904 | -€3,645 | -€6,971 | -€3,326 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,645 | -€6,971 | -€3,326 | -91.2% |
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 13 October 2026 via checked.be.