KAFEIBXL: 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.
KAFEIBXL
Largest movements
- Cash +€68,676
up €68,676 (+69.6%), from €98,634 to €167,311
mainly Net result for the year (+€54,485) and Tax, wage and social debts (+€42,896)
- Receivables within one year +€55,000
new in 2025: €55,000
- Tangible fixed assets -€4,033
down €4,033 (-4.2%), from €97,004 to €92,971
of which Plant, machinery and equipment: -€6,214
- Reserves +€54,485
up €54,485 (+330%), from €16,532 to €71,017
of which Distributable reserves: +€54,485
- Tax, wage and social debts +€42,896
up €42,896 (+193%), from €22,266 to €65,162
of which Remuneration and social security: +€22,591
- Trade debts +€18,967
up €18,967 (+16.4%), from €115,568 to €134,535
- Other debts +€10,468
up €10,468 (+174%), from €6,014 to €16,482
- Debts after one year -€7,683
down €7,683 (-34.4%), from €22,336 to €14,653
- Gross operating margin +€269,803
up €269,803 (+99.0%), from €272,655 to €542,459
- Staff costs +€197,576
up €197,576 (+84.0%), from €235,130 to €432,706
- Taxes +€16,711
up €16,711 (+362%), from €4,616 to €21,328
- Depreciation +€9,228
up €9,228 (+49.3%), from €18,734 to €27,963
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 | €196,526 | €315,281 | +€118,755 | +60.4% |
| Fixed assets | 21/28 | €97,004 | €92,971 | -€4,033 | -4.2% |
| Tangible fixed assets | 22/27 | €97,004 | €92,971 | -€4,033 | -4.2% |
| Plant, machinery and equipment | 23 | €20,711 | €14,497 | -€6,214 | -30.0% |
| Furniture and vehicles | 24 | €14,870 | €13,328 | -€1,543 | -10.4% |
| Other tangible fixed assets | 26 | €61,422 | €65,146 | +€3,724 | +6.1% |
| Current assets | 29/58 | €99,522 | €222,311 | +€122,788 | +123% |
| Stocks and contracts in progress | 3 | €888 | - | -€888 | |
| Stocks | 30/36 | €888 | - | -€888 | |
| Amounts receivable within one year | 40/41 | - | €55,000 | +€55,000 | |
| Other amounts receivable | 41 | - | €55,000 | +€55,000 | |
| Cash at bank and in hand | 54/58 | €98,634 | €167,311 | +€68,676 | +69.6% |
| Total equity and liabilities | 10/49 | €196,526 | €315,281 | +€118,755 | +60.4% |
| Equity | 10/15 | €18,400 | €72,885 | +€54,485 | +296% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,532 | €71,017 | +€54,485 | +330% |
| Non-distributable reserves | 130/1 | €508 | €508 | = | 0.0% |
| Reserves not available under the articles | 1311 | €508 | €508 | = | 0.0% |
| Distributable reserves | 133 | €16,024 | €70,509 | +€54,485 | +340% |
| Profit (loss) carried forward | 14 | -€632 | -€632 | = | 0.0% |
| Amounts payable | 17/49 | €178,126 | €242,397 | +€64,270 | +36.1% |
| Amounts payable after more than one year | 17 | €22,336 | €14,653 | -€7,683 | -34.4% |
| Financial debts | 170/4 | €22,336 | €14,653 | -€7,683 | -34.4% |
| Amounts payable within one year | 42/48 | €155,790 | €227,744 | +€71,953 | +46.2% |
| Current portion of amounts payable after more than one year | 42 | €11,942 | €11,564 | -€378 | -3.2% |
| Trade debts | 44 | €115,568 | €134,535 | +€18,967 | +16.4% |
| Suppliers | 440/4 | €115,568 | €134,535 | +€18,967 | +16.4% |
| Taxes, remuneration and social security | 45 | €22,266 | €65,162 | +€42,896 | +193% |
| Taxes | 450/3 | €9,111 | €29,416 | +€20,305 | +223% |
| Remuneration and social security | 454/9 | €13,156 | €35,747 | +€22,591 | +172% |
| Other amounts payable | 47/48 | €6,014 | €16,482 | +€10,468 | +174% |
| Remuneration, social security and pensions | 62 | €235,130 | €432,706 | +€197,576 | +84.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,734 | €27,963 | +€9,228 | +49.3% |
| Other operating charges | 640/8 | €1,181 | €1,492 | +€311 | +26.3% |
| Gross operating margin | 9900 | €272,655 | €542,459 | +€269,803 | +99.0% |
| Operating profit (loss) | 9901 | €17,610 | €80,298 | +€62,688 | +356% |
| Financial charges | 65/66B | €1,124 | €4,486 | +€3,362 | +299% |
| Recurring financial charges | 65 | €1,124 | €4,486 | +€3,362 | +299% |
| Profit (loss) for the period before taxes | 9903 | €16,486 | €75,812 | +€59,326 | +360% |
| Income taxes | 67/77 | €4,616 | €21,328 | +€16,711 | +362% |
| Profit (loss) for the period | 9904 | €11,870 | €54,485 | +€42,615 | +359% |
| Profit (loss) for the period to be appropriated | 9905 | €11,870 | €54,485 | +€42,615 | +359% |
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 30 October 2026 via checked.be.