I and C: what changed
What changed
I and C
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
€18,129
2024 · €51,721-€33,592
Equity
€174,582
2024 · €156,453+€18,129
Cash
€602
2024 · €888-€286
Balance sheet total
€426,717
2024 · €460,650-€33,934
Largest movements
Assets
- Tangible fixed assets -€22,708
down €22,708 (-5.4%), from €422,104 to €399,396
- Receivables within one year -€10,161
down €10,161 (-27.9%), from €36,459 to €26,298
of which Trade receivables: -€10,113
Equity and liabilities
- Debts after one year -€44,447
down €44,447 (-21.3%), from €208,643 to €164,196
- Profit (loss) carried forward +€18,322
up €18,322 (+26.8%), from €68,250 to €86,573
- Trade debts -€13,083
down €13,083 (-60.5%), from €21,635 to €8,551
Income statement
- Gross operating margin -€46,248
down €46,248 (-43.5%), from €106,408 to €60,160
- Taxes +€4,702
up €4,702 (+1,834%), from €256 to €4,959
- Financial charges -€2,520
down €2,520 (-27.1%), from €9,294 to €6,773
- Financial income -€1,515
no longer reported in 2025 (was €1,515)
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
€51,721
Gross operating margin
-€46,248
Staff costs
-€163
Depreciation
-€258
Other operating charges
+€943
Financial income
-€1,515
Financial charges
+€2,520
Taxes
-€4,702
Deferred taxes and other
+€15,830
Result 2025
€18,129
raises the resultlowers the resultnot broken down further in the accounts
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
+€46,312
Investment
-€3,200
Financing
-€43,398
Cash 2024
€888
From operations (derived)
+€46,312
Net result for the year
+€18,129
Depreciation
+€25,908
Receivables within one year
+€10,161
Deferred charges and accrued income
+€780
Provisions
-€64
Trade debts
-€13,083
Tax, wage and social debts
+€4,483
Investment (derived)
-€3,200
Investment in fixed assets (net)
-€3,200
Financing
-€43,398
Debts after one year
-€44,447
Current portion of long-term debt
+€1,049
Cash 2025
€602
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €460,650 | €426,717 | -€33,934 | -7.4% |
| Fixed assets | 21/28 | €422,104 | €399,396 | -€22,708 | -5.4% |
| Tangible fixed assets | 22/27 | €422,104 | €399,396 | -€22,708 | -5.4% |
| Land and buildings | 22 | €422,104 | €399,396 | -€22,708 | -5.4% |
| Current assets | 29/58 | €38,547 | €27,321 | -€11,226 | -29.1% |
| Amounts receivable within one year | 40/41 | €36,459 | €26,298 | -€10,161 | -27.9% |
| Trade receivables | 40 | €18,955 | €8,843 | -€10,113 | -53.4% |
| Other amounts receivable | 41 | €17,504 | €17,456 | -€48 | -0.3% |
| Cash at bank and in hand | 54/58 | €888 | €602 | -€286 | -32.2% |
| Deferred charges and accrued income | 490/1 | €1,200 | €420 | -€780 | -65.0% |
| Total equity and liabilities | 10/49 | €460,650 | €426,717 | -€33,934 | -7.4% |
| Equity | 10/15 | €156,453 | €174,582 | +€18,129 | +11.6% |
| Contributions | 10/11 | €37,185 | €37,185 | = | 0.0% |
| Reserves | 13 | €51,018 | €50,824 | -€193 | -0.4% |
| Tax-exempt reserves | 132 | €47,298 | €47,104 | -€193 | -0.4% |
| Distributable reserves | 133 | €3,720 | €3,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,250 | €86,573 | +€18,322 | +26.8% |
| Provisions and deferred taxes | 16 | €15,766 | €15,701 | -€64 | -0.4% |
| Deferred taxes | 168 | €15,766 | €15,701 | -€64 | -0.4% |
| Amounts payable | 17/49 | €288,431 | €236,433 | -€51,998 | -18.0% |
| Amounts payable after more than one year | 17 | €208,643 | €164,196 | -€44,447 | -21.3% |
| Financial debts | 170/4 | €208,643 | €164,196 | -€44,447 | -21.3% |
| Amounts payable within one year | 42/48 | €75,983 | €68,431 | -€7,551 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €43,398 | €44,447 | +€1,049 | +2.4% |
| Trade debts | 44 | €21,635 | €8,551 | -€13,083 | -60.5% |
| Suppliers | 440/4 | €21,635 | €8,551 | -€13,083 | -60.5% |
| Taxes, remuneration and social security | 45 | €732 | €5,215 | +€4,483 | +612% |
| Taxes | 450/3 | €732 | €5,215 | +€4,483 | +612% |
| Other amounts payable | 47/48 | €10,218 | €10,218 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,806 | €3,806 | = | 0.0% |
| Non-recurring operating income | 76A | €63,064 | - | -€63,064 | |
| Remuneration, social security and pensions | 62 | -€163 | - | +€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,650 | €25,908 | +€258 | +1.0% |
| Other operating charges | 640/8 | €5,399 | €4,456 | -€943 | -17.5% |
| Gross operating margin | 9900 | €106,408 | €60,160 | -€46,248 | -43.5% |
| Operating profit (loss) | 9901 | €75,522 | €29,797 | -€45,726 | -60.5% |
| Financial income | 75/76B | €1,515 | - | -€1,515 | |
| Recurring financial income | 75 | €1,515 | - | -€1,515 | |
| Financial charges | 65/66B | €9,294 | €6,773 | -€2,520 | -27.1% |
| Recurring financial charges | 65 | €9,294 | €6,773 | -€2,520 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €67,743 | €23,023 | -€44,720 | -66.0% |
| Transfer from deferred taxes | 780 | - | €64 | +€64 | |
| Transfer to deferred taxes | 680 | €15,766 | - | -€15,766 | |
| Income taxes | 67/77 | €256 | €4,959 | +€4,702 | +1,834% |
| Profit (loss) for the period | 9904 | €51,721 | €18,129 | -€33,592 | -64.9% |
| Transfer from tax-exempt reserves | 789 | - | €193 | +€193 | |
| Transfer to tax-exempt reserves | 689 | €47,298 | - | -€47,298 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,424 | €18,322 | +€13,899 | +314% |
Next steps
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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 4 November 2026 via checked.be.