KAFÉ LOCAL: 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.
KAFÉ LOCAL
Largest movements
- Cash +€23,081
up €23,081 (+383%), from €6,021 to €29,102
mainly Net result for the year (+€18,321) and Tax, wage and social debts (+€7,503)
- Receivables within one year -€3,675
down €3,675 (-12.0%), from €30,645 to €26,970
- Stocks and contracts -€1,953
down €1,953 (-21.1%), from €9,259 to €7,306
- Tangible fixed assets -€1,128
down €1,128 (-22.3%), from €5,066 to €3,938
of which Plant, machinery and equipment: -€850
- Reserves +€18,321
up €18,321 (+94.6%), from €19,371 to €37,692
- Accrued charges and deferred income -€9,494
down €9,494 (-48.7%), from €19,494 to €10,000
- Tax, wage and social debts +€7,503
up €7,503 (+194%), from €3,862 to €11,365
- Trade debts +€755
up €755 (+56.5%), from €1,336 to €2,091
- Gross operating margin +€23,312
up €23,312 (+187%), from €12,494 to €35,806
- Taxes +€6,916
up €6,916 (+859%), from €805 to €7,722
- Staff costs +€3,101
up €3,101 (+56.0%), from €5,540 to €8,641
- Depreciation +€554
up €554 (+96.5%), from €574 to €1,128
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 | €51,453 | €68,048 | +€16,595 | +32.3% |
| Fixed assets | 21/28 | €5,528 | €4,400 | -€1,128 | -20.4% |
| Tangible fixed assets | 22/27 | €5,066 | €3,938 | -€1,128 | -22.3% |
| Plant, machinery and equipment | 23 | €3,892 | €3,042 | -€850 | -21.8% |
| Furniture and vehicles | 24 | €1,174 | €896 | -€278 | -23.7% |
| Financial fixed assets | 28 | €462 | €462 | = | 0.0% |
| Current assets | 29/58 | €45,925 | €63,648 | +€17,723 | +38.6% |
| Stocks and contracts in progress | 3 | €9,259 | €7,306 | -€1,953 | -21.1% |
| Stocks | 30/36 | €9,259 | €7,306 | -€1,953 | -21.1% |
| Amounts receivable within one year | 40/41 | €30,645 | €26,970 | -€3,675 | -12.0% |
| Other amounts receivable | 41 | €30,645 | €26,970 | -€3,675 | -12.0% |
| Cash at bank and in hand | 54/58 | €6,021 | €29,102 | +€23,081 | +383% |
| Deferred charges and accrued income | 490/1 | - | €270 | +€270 | |
| Total equity and liabilities | 10/49 | €51,453 | €68,048 | +€16,595 | +32.3% |
| Equity | 10/15 | €25,571 | €43,892 | +€18,321 | +71.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,371 | €37,692 | +€18,321 | +94.6% |
| Distributable reserves | 133 | €19,371 | €37,692 | +€18,321 | +94.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,882 | €24,156 | -€1,726 | -6.7% |
| Amounts payable within one year | 42/48 | €6,389 | €14,156 | +€7,768 | +122% |
| Trade debts | 44 | €1,336 | €2,091 | +€755 | +56.5% |
| Suppliers | 440/4 | €1,336 | €2,091 | +€755 | +56.5% |
| Taxes, remuneration and social security | 45 | €3,862 | €11,365 | +€7,503 | +194% |
| Taxes | 450/3 | €3,862 | €11,365 | +€7,503 | +194% |
| Other amounts payable | 47/48 | €1,191 | €700 | -€490 | -41.2% |
| Accrued charges and deferred income | 492/3 | €19,494 | €10,000 | -€9,494 | -48.7% |
| Non-recurring operating income | 76A | - | €3,620 | +€3,620 | |
| Remuneration, social security and pensions | 62 | €5,540 | €8,641 | +€3,101 | +56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €574 | €1,128 | +€554 | +96.5% |
| Other operating charges | 640/8 | €1,416 | €1,483 | +€67 | +4.8% |
| Gross operating margin | 9900 | €12,494 | €35,806 | +€23,312 | +187% |
| Operating profit (loss) | 9901 | €4,964 | €24,554 | +€19,590 | +395% |
| Financial income | 75/76B | €1,829 | €1,612 | -€216 | -11.8% |
| Recurring financial income | 75 | €1,829 | €1,612 | -€216 | -11.8% |
| Financial charges | 65/66B | €203 | €124 | -€80 | -39.1% |
| Recurring financial charges | 65 | €203 | €124 | -€80 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €6,590 | €26,043 | +€19,453 | +295% |
| Income taxes | 67/77 | €805 | €7,722 | +€6,916 | +859% |
| Profit (loss) for the period | 9904 | €5,784 | €18,321 | +€12,536 | +217% |
| Profit (loss) for the period to be appropriated | 9905 | €5,784 | €18,321 | +€12,536 | +217% |
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 29 October 2026 via checked.be.