La Caféière: 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.
La Caféière
Largest movements
- Tangible fixed assets +€200,249
up €200,249 (+241%), from €83,050 to €283,299
of which Plant, machinery and equipment: +€208,739
- Receivables within one year +€7,866
up €7,866 (+4.8%), from €163,826 to €171,692
of which Trade receivables: +€18,523
- Cash +€7,024
up €7,024 (+32.0%), from €21,950 to €28,974
mainly Other debts (+€256,170) and Depreciation (+€40,719)
- Other debts +€256,170
new in 2025: €256,170
- Trade debts -€66,656
down €66,656 (-41.3%), from €161,405 to €94,749
- Debts after one year -€39,304
down €39,304 (-75.5%), from €52,083 to €12,780
- Profit (loss) carried forward +€22,976
up €22,976 (+77.8%), from €29,543 to €52,520
- Tax, wage and social debts +€22,416
up €22,416 (+106%), from €21,153 to €43,568
of which Taxes: +€20,330
- Gross operating margin +€49,949
up €49,949 (+51.9%), from €96,263 to €146,212
- Depreciation +€38,874
up €38,874 (+2,107%), from €1,845 to €40,719
- Staff costs +€11,604
up €11,604 (+22.0%), from €52,805 to €64,410
- Taxes +€8,751
up €8,751 (+327%), from €2,672 to €11,423
- Other operating charges -€1,904
down €1,904 (-27.9%), from €6,833 to €4,929
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 | €269,184 | €484,324 | +€215,139 | +79.9% |
| Fixed assets | 21/28 | €83,409 | €283,658 | +€200,249 | +240% |
| Tangible fixed assets | 22/27 | €83,050 | €283,299 | +€200,249 | +241% |
| Land and buildings | 22 | €83,050 | €74,561 | -€8,489 | -10.2% |
| Plant, machinery and equipment | 23 | - | €208,739 | +€208,739 | |
| Financial fixed assets | 28 | €359 | €359 | = | 0.0% |
| Current assets | 29/58 | €185,776 | €200,666 | +€14,890 | +8.0% |
| Amounts receivable within one year | 40/41 | €163,826 | €171,692 | +€7,866 | +4.8% |
| Trade receivables | 40 | €130,308 | €148,831 | +€18,523 | +14.2% |
| Other amounts receivable | 41 | €33,518 | €22,860 | -€10,657 | -31.8% |
| Cash at bank and in hand | 54/58 | €21,950 | €28,974 | +€7,024 | +32.0% |
| Total equity and liabilities | 10/49 | €269,184 | €484,324 | +€215,139 | +79.9% |
| Equity | 10/15 | €34,543 | €57,520 | +€22,976 | +66.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,543 | €52,520 | +€22,976 | +77.8% |
| Amounts payable | 17/49 | €234,641 | €426,804 | +€192,163 | +81.9% |
| Amounts payable after more than one year | 17 | €52,083 | €12,780 | -€39,304 | -75.5% |
| Financial debts | 170/4 | €52,083 | €12,780 | -€39,304 | -75.5% |
| Amounts payable within one year | 42/48 | €182,558 | €414,024 | +€231,466 | +127% |
| Current portion of amounts payable after more than one year | 42 | - | €19,537 | +€19,537 | |
| Trade debts | 44 | €161,405 | €94,749 | -€66,656 | -41.3% |
| Suppliers | 440/4 | €161,405 | €94,749 | -€66,656 | -41.3% |
| Taxes, remuneration and social security | 45 | €21,153 | €43,568 | +€22,416 | +106% |
| Taxes | 450/3 | €2,672 | €23,002 | +€20,330 | +761% |
| Remuneration and social security | 454/9 | €18,481 | €20,567 | +€2,086 | +11.3% |
| Other amounts payable | 47/48 | - | €256,170 | +€256,170 | |
| Remuneration, social security and pensions | 62 | €52,805 | €64,410 | +€11,604 | +22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,845 | €40,719 | +€38,874 | +2,107% |
| Other operating charges | 640/8 | €6,833 | €4,929 | -€1,904 | -27.9% |
| Gross operating margin | 9900 | €96,263 | €146,212 | +€49,949 | +51.9% |
| Operating profit (loss) | 9901 | €34,780 | €36,155 | +€1,374 | +4.0% |
| Financial charges | 65/66B | €2,565 | €1,755 | -€810 | -31.6% |
| Recurring financial charges | 65 | €2,565 | €1,755 | -€810 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €32,216 | €34,399 | +€2,184 | +6.8% |
| Income taxes | 67/77 | €2,672 | €11,423 | +€8,751 | +327% |
| Profit (loss) for the period | 9904 | €29,543 | €22,976 | -€6,567 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,543 | €22,976 | -€6,567 | -22.2% |
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.