LA CAFET'18: what changed
LA CAFET'18
Largest movements
- Receivables within one year -€707
down €707 (-83.1%), from €850 to €144
- Stocks and contracts -€292
down €292 (-10.2%), from €2,861 to €2,569
- Tangible fixed assets -€73
down €73 (-5.1%), from €1,426 to €1,353
of which Furniture and vehicles: -€581
- Trade debts +€9,838
up €9,838 (+457%), from €2,151 to €11,988
- Profit (loss) carried forward -€9,553
down €9,553 (-10.8%), from -€88,123 to -€97,676
- Other debts +€9,135
up €9,135 (+13.5%), from €67,421 to €76,556
- Tax, wage and social debts -€6,683
down €6,683 (-61.0%), from €10,957 to €4,273
of which Remuneration and social security: -€6,033
- Short-term financial debts -€2,253
down €2,253 (-65.2%), from €3,459 to €1,205
- Gross operating margin -€6,989
down €6,989 (-26.3%), from €26,604 to €19,615
- Staff costs +€2,528
up €2,528 (+12.4%), from €20,403 to €22,931
- Other operating charges +€1,050
up €1,050 (+111%), from €946 to €1,996
- Depreciation -€999
down €999 (-52.6%), from €1,898 to €899
- Taxes -€828
down €828 (-94.6%), from €875 to €47
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,284 | €6,212 | -€1,072 | -14.7% |
| Fixed assets | 21/28 | €3,572 | €3,499 | -€73 | -2.0% |
| Tangible fixed assets | 22/27 | €1,426 | €1,353 | -€73 | -5.1% |
| Plant, machinery and equipment | 23 | €264 | €772 | +€508 | +192% |
| Furniture and vehicles | 24 | €1,161 | €581 | -€581 | -50.0% |
| Financial fixed assets | 28 | €2,146 | €2,146 | = | 0.0% |
| Current assets | 29/58 | €3,712 | €2,713 | -€999 | -26.9% |
| Stocks and contracts in progress | 3 | €2,861 | €2,569 | -€292 | -10.2% |
| Stocks | 30/36 | €2,861 | €2,569 | -€292 | -10.2% |
| Amounts receivable within one year | 40/41 | €850 | €144 | -€707 | -83.1% |
| Other amounts receivable | 41 | €850 | €144 | -€707 | -83.1% |
| Total equity and liabilities | 10/49 | €7,284 | €6,212 | -€1,072 | -14.7% |
| Equity | 10/15 | -€81,876 | -€91,429 | -€9,553 | -11.7% |
| Contributions | 10/11 | €6,247 | €6,247 | = | 0.0% |
| Contributions outside capital | 11 | €6,247 | €6,247 | = | 0.0% |
| Other | 1109/19 | €6,247 | €6,247 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,123 | -€97,676 | -€9,553 | -10.8% |
| Amounts payable | 17/49 | €89,160 | €97,642 | +€8,481 | +9.5% |
| Amounts payable after more than one year | 17 | €3,619 | €1,992 | -€1,626 | -44.9% |
| Financial debts | 170/4 | €3,619 | €1,992 | -€1,626 | -44.9% |
| Amounts payable within one year | 42/48 | €85,542 | €95,649 | +€10,108 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €1,555 | €1,626 | +€71 | +4.6% |
| Financial debts | 43 | €3,459 | €1,205 | -€2,253 | -65.2% |
| Credit institutions | 430/8 | €3,459 | €1,205 | -€2,253 | -65.2% |
| Trade debts | 44 | €2,151 | €11,988 | +€9,838 | +457% |
| Suppliers | 440/4 | €2,151 | €11,988 | +€9,838 | +457% |
| Taxes, remuneration and social security | 45 | €10,957 | €4,273 | -€6,683 | -61.0% |
| Taxes | 450/3 | €1,475 | €825 | -€650 | -44.1% |
| Remuneration and social security | 454/9 | €9,481 | €3,448 | -€6,033 | -63.6% |
| Other amounts payable | 47/48 | €67,421 | €76,556 | +€9,135 | +13.5% |
| Remuneration, social security and pensions | 62 | €20,403 | €22,931 | +€2,528 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,898 | €899 | -€999 | -52.6% |
| Other operating charges | 640/8 | €946 | €1,996 | +€1,050 | +111% |
| Gross operating margin | 9900 | €26,604 | €19,615 | -€6,989 | -26.3% |
| Operating profit (loss) | 9901 | €3,357 | -€6,210 | -€9,567 | |
| Financial income | 75/76B | €9 | €3 | -€6 | -66.7% |
| Recurring financial income | 75 | €9 | €3 | -€6 | -66.7% |
| Financial charges | 65/66B | €2,916 | €3,299 | +€383 | +13.1% |
| Recurring financial charges | 65 | €2,916 | €3,299 | +€383 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €451 | -€9,506 | -€9,957 | |
| Income taxes | 67/77 | €875 | €47 | -€828 | -94.6% |
| Profit (loss) for the period | 9904 | -€424 | -€9,553 | -€9,129 | -2,152% |
| Profit (loss) for the period to be appropriated | 9905 | -€424 | -€9,553 | -€9,129 | -2,152% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.