KAFENEIO: 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.
KAFENEIO
Largest movements
- Receivables within one year -€13,622
down €13,622 (-31.7%), from €42,965 to €29,343
of which Other amounts receivable: -€19,806
- Tangible fixed assets +€7,169
up €7,169 (+4.9%), from €146,753 to €153,923
of which Plant, machinery and equipment: +€22,958
- Cash -€6,765
down €6,765 (-4.1%), from €165,253 to €158,488
mainly Investment in fixed assets (net) (-€46,681) and Net result for the year (-€31,607)
- Stocks and contracts -€6,350
down €6,350 (-13.6%), from €46,635 to €40,285
- Trade debts +€32,081
up €32,081 (+253%), from €12,671 to €44,752
- Profit (loss) carried forward -€31,607
down €31,607 (-15.6%), from €202,340 to €170,734
- Other debts -€27,822
down €27,822 (-53.8%), from €51,673 to €23,851
- Short-term financial debts +€12,000
new in 2025: €12,000
- Gross operating margin -€105,490
down €105,490 (-25.9%), from €406,996 to €301,506
- Staff costs +€39,394
up €39,394 (+17.4%), from €226,170 to €265,564
- Taxes -€28,360
down €28,360 (-93.6%), from €30,300 to €1,940
- Other operating charges -€4,554
down €4,554 (-27.3%), from €16,686 to €12,132
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 | €407,134 | €389,234 | -€17,900 | -4.4% |
| Fixed assets | 21/28 | €147,886 | €155,056 | +€7,169 | +4.8% |
| Tangible fixed assets | 22/27 | €146,753 | €153,923 | +€7,169 | +4.9% |
| Plant, machinery and equipment | 23 | €88,182 | €111,140 | +€22,958 | +26.0% |
| Furniture and vehicles | 24 | €58,571 | €42,783 | -€15,789 | -27.0% |
| Financial fixed assets | 28 | €1,133 | €1,133 | = | 0.0% |
| Current assets | 29/58 | €259,247 | €234,178 | -€25,070 | -9.7% |
| Stocks and contracts in progress | 3 | €46,635 | €40,285 | -€6,350 | -13.6% |
| Stocks | 30/36 | €46,635 | €40,285 | -€6,350 | -13.6% |
| Amounts receivable within one year | 40/41 | €42,965 | €29,343 | -€13,622 | -31.7% |
| Trade receivables | 40 | €14,322 | €20,506 | +€6,184 | +43.2% |
| Other amounts receivable | 41 | €28,643 | €8,837 | -€19,806 | -69.1% |
| Cash at bank and in hand | 54/58 | €165,253 | €158,488 | -€6,765 | -4.1% |
| Deferred charges and accrued income | 490/1 | €4,395 | €6,062 | +€1,667 | +37.9% |
| Total equity and liabilities | 10/49 | €407,134 | €389,234 | -€17,900 | -4.4% |
| Equity | 10/15 | €222,800 | €191,194 | -€31,607 | -14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €202,340 | €170,734 | -€31,607 | -15.6% |
| Amounts payable | 17/49 | €184,333 | €198,040 | +€13,707 | +7.4% |
| Amounts payable within one year | 42/48 | €184,333 | €198,040 | +€13,707 | +7.4% |
| Financial debts | 43 | - | €12,000 | +€12,000 | |
| Other loans | 439 | - | €12,000 | +€12,000 | |
| Trade debts | 44 | €12,671 | €44,752 | +€32,081 | +253% |
| Suppliers | 440/4 | €12,671 | €44,752 | +€32,081 | +253% |
| Taxes, remuneration and social security | 45 | €119,989 | €117,437 | -€2,552 | -2.1% |
| Taxes | 450/3 | €101,379 | €81,037 | -€20,342 | -20.1% |
| Remuneration and social security | 454/9 | €18,610 | €36,400 | +€17,791 | +95.6% |
| Other amounts payable | 47/48 | €51,673 | €23,851 | -€27,822 | -53.8% |
| Remuneration, social security and pensions | 62 | €226,170 | €265,564 | +€39,394 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,140 | €39,512 | +€3,372 | +9.3% |
| Other operating charges | 640/8 | €16,686 | €12,132 | -€4,554 | -27.3% |
| Gross operating margin | 9900 | €406,996 | €301,506 | -€105,490 | -25.9% |
| Operating profit (loss) | 9901 | €128,000 | -€15,703 | -€143,702 | |
| Financial income | 75/76B | €7 | €12 | +€5 | +69.3% |
| Recurring financial income | 75 | €7 | €12 | +€5 | +69.3% |
| Financial charges | 65/66B | €14,267 | €13,976 | -€291 | -2.0% |
| Recurring financial charges | 65 | €14,267 | €13,976 | -€291 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €113,739 | -€29,666 | -€143,406 | |
| Income taxes | 67/77 | €30,300 | €1,940 | -€28,360 | -93.6% |
| Profit (loss) for the period | 9904 | €83,439 | -€31,607 | -€115,046 | |
| Profit (loss) for the period to be appropriated | 9905 | €83,439 | -€31,607 | -€115,046 |
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 14 October 2026 via checked.be.