KAFEI KORNER: 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.
KAFEI KORNER
Largest movements
- Cash +€31,661
up €31,661 (+96.1%), from €32,948 to €64,608
mainly Net result for the year (+€23,268) and Depreciation (+€16,460)
- Receivables within one year +€19,693
up €19,693 (+167%), from €11,782 to €31,475
of which Other amounts receivable: +€19,243
- Tangible fixed assets -€14,789
down €14,789 (-17.6%), from €84,260 to €69,470
of which Plant, machinery and equipment: -€11,938
- Reserves +€23,268
up €23,268 (+126%), from €18,425 to €41,694
- Trade debts +€13,266
up €13,266 (+42.7%), from €31,064 to €44,329
- Debts after one year -€10,355
down €10,355 (-49.1%), from €21,093 to €10,738
- Tax, wage and social debts +€9,680
up €9,680 (+44.9%), from €21,577 to €31,257
of which Taxes: +€7,378
- Gross operating margin +€39,397
up €39,397 (+19.4%), from €202,969 to €242,365
- Staff costs +€38,067
up €38,067 (+24.9%), from €152,726 to €190,793
- Financial charges -€3,354
down €3,354 (-92.3%), from €3,632 to €278
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 | €128,990 | €165,554 | +€36,564 | +28.3% |
| Fixed assets | 21/28 | €84,260 | €69,470 | -€14,789 | -17.6% |
| Tangible fixed assets | 22/27 | €84,260 | €69,470 | -€14,789 | -17.6% |
| Plant, machinery and equipment | 23 | €60,566 | €48,628 | -€11,938 | -19.7% |
| Furniture and vehicles | 24 | €6,838 | €6,152 | -€686 | -10.0% |
| Other tangible fixed assets | 26 | €16,856 | €14,691 | -€2,165 | -12.8% |
| Current assets | 29/58 | €44,730 | €96,083 | +€51,354 | +115% |
| Amounts receivable within one year | 40/41 | €11,782 | €31,475 | +€19,693 | +167% |
| Trade receivables | 40 | - | €450 | +€450 | |
| Other amounts receivable | 41 | €11,782 | €31,025 | +€19,243 | +163% |
| Cash at bank and in hand | 54/58 | €32,948 | €64,608 | +€31,661 | +96.1% |
| Total equity and liabilities | 10/49 | €128,990 | €165,554 | +€36,564 | +28.3% |
| Equity | 10/15 | €37,318 | €60,587 | +€23,268 | +62.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €18,425 | €41,694 | +€23,268 | +126% |
| Distributable reserves | 133 | €18,425 | €41,694 | +€23,268 | +126% |
| Profit (loss) carried forward | 14 | -€292 | -€292 | = | 0.0% |
| Investment grants | 15 | €16,685 | €16,685 | = | 0.0% |
| Amounts payable | 17/49 | €91,671 | €104,967 | +€13,296 | +14.5% |
| Amounts payable after more than one year | 17 | €21,093 | €10,738 | -€10,355 | -49.1% |
| Financial debts | 170/4 | €21,093 | €10,738 | -€10,355 | -49.1% |
| Amounts payable within one year | 42/48 | €70,578 | €94,229 | +€23,651 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €12,209 | €12,391 | +€183 | +1.5% |
| Trade debts | 44 | €31,064 | €44,329 | +€13,266 | +42.7% |
| Suppliers | 440/4 | €31,064 | €44,329 | +€13,266 | +42.7% |
| Taxes, remuneration and social security | 45 | €21,577 | €31,257 | +€9,680 | +44.9% |
| Taxes | 450/3 | €10,404 | €17,782 | +€7,378 | +70.9% |
| Remuneration and social security | 454/9 | €11,173 | €13,475 | +€2,302 | +20.6% |
| Other amounts payable | 47/48 | €5,729 | €6,251 | +€523 | +9.1% |
| Remuneration, social security and pensions | 62 | €152,726 | €190,793 | +€38,067 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,128 | €16,460 | +€332 | +2.1% |
| Other operating charges | 640/8 | €2,432 | €3,408 | +€976 | +40.1% |
| Gross operating margin | 9900 | €202,969 | €242,365 | +€39,397 | +19.4% |
| Operating profit (loss) | 9901 | €31,682 | €31,704 | +€22 | +0.1% |
| Financial charges | 65/66B | €3,632 | €278 | -€3,354 | -92.3% |
| Recurring financial charges | 65 | €3,632 | €278 | -€3,354 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | €28,050 | €31,426 | +€3,376 | +12.0% |
| Income taxes | 67/77 | €9,625 | €8,157 | -€1,467 | -15.2% |
| Profit (loss) for the period | 9904 | €18,425 | €23,268 | +€4,843 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,425 | €23,268 | +€4,843 | +26.3% |
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 24 October 2026 via checked.be.