KAFE: 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.
KAFE
Largest movements
- Total assets -€21,042
down €21,042 (-1.5%), from €1.4m to €1.4m
- Total equity and liabilities -€21,042
down €21,042 (-1.5%), from €1.4m to €1.4m
- Depreciation -€28,746
down €28,746 (-50.9%), from €56,431 to €27,685
- Staff costs +€23,686
up €23,686 (+47.3%), from €50,062 to €73,748
- Gross operating margin +€13,038
up €13,038 (+14.4%), from €90,442 to €103,480
- Turnover +€11,074
up €11,074 (+7.8%), from €142,596 to €153,670
- Purchases and services -€1,677
down €1,677 (-3.2%), from €52,699 to €51,022
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,438,910 | €1,417,868 | -€21,042 | -1.5% |
| Land and buildings | 22 | €1,285,850 | €1,266,382 | -€19,468 | -1.5% |
| Plant, machinery and equipment | 23 | €37,219 | €32,452 | -€4,767 | -12.8% |
| Furniture and vehicles | 24 | €23,486 | €20,391 | -€3,095 | -13.2% |
| Stocks | 30/36 | €229 | €229 | = | 0.0% |
| Other amounts receivable | 41 | - | €4 | +€4 | |
| Total equity and liabilities | 10/49 | €1,438,910 | €1,417,868 | -€21,042 | -1.5% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,855 | +€1,855 | |
| Amounts payable | 17/49 | - | €513,825 | +€513,825 | |
| Trade debts | 44 | €1,811 | €5,988 | +€4,177 | +230.6% |
| Suppliers | 440/4 | - | €5,988 | +€5,988 | |
| Advances received on contracts in progress | 46 | €120 | €1,398 | +€1,278 | +1065.0% |
| Taxes, remuneration and social security | 45 | €4,280 | €6,439 | +€2,159 | +50.4% |
| Other amounts payable | 47/48 | €525,000 | €500,000 | -€25,000 | -4.8% |
| Turnover | 70 | €142,596 | €153,670 | +€11,074 | +7.8% |
| Non-recurring operating income | 76A | - | €832 | +€832 | |
| Goods, raw materials, services and sundry goods | 60/61 | €52,699 | €51,022 | -€1,677 | -3.2% |
| Remuneration, social security and pensions | 62 | €50,062 | €73,748 | +€23,686 | +47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,431 | €27,685 | -€28,746 | -50.9% |
| Other operating charges | 640/8 | €4,819 | €4,532 | -€287 | -6.0% |
| Gross operating margin | 9900 | €90,442 | €103,480 | +€13,038 | +14.4% |
| Recurring financial charges | 65 | €1,044 | €1,171 | +€127 | +12.2% |
| Non-recurring financial charges | 66B | €0 | €0 | = |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.