La Cafet'Arya: 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 Cafet'Arya
Largest movements
- Cash +€43,717
up €43,717 (+57.6%), from €75,928 to €119,645
mainly Trade debts (+€51,137) and Depreciation (+€30,724)
- Tangible fixed assets -€14,064
down €14,064 (-21.5%), from €65,437 to €51,374
of which Leasing and similar rights: -€7,819
- Deferred charges and accrued income +€11,501
up €11,501 (+123%), from €9,326 to €20,827
- Intangible fixed assets -€5,700
down €5,700 (-30.2%), from €18,844 to €13,144
- Receivables within one year +€5,064
up €5,064 (+26.8%), from €18,929 to €23,993
of which Trade receivables: +€3,883
- Trade debts +€51,137
up €51,137 (+153%), from €33,521 to €84,658
- Debts after one year -€10,262
down €10,262 (-44.0%), from €23,317 to €13,055
- Tax, wage and social debts -€8,914
down €8,914 (-14.3%), from €62,358 to €53,444
of which Remuneration and social security: -€8,822
- Other debts +€8,500
new in 2025: €8,500
- Profit (loss) carried forward +€6,820
up €6,820 (+12.9%), from €52,772 to €59,592
- Staff costs -€7,369
down €7,369 (-3.8%), from €195,404 to €188,035
- Depreciation +€6,848
up €6,848 (+28.7%), from €23,876 to €30,724
- Gross operating margin +€5,890
up €5,890 (+2.5%), from €240,180 to €246,069
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 | €199,217 | €241,309 | +€42,092 | +21.1% |
| Formation expenses | 20 | €1,280 | €568 | -€711 | -55.6% |
| Fixed assets | 21/28 | €84,282 | €64,518 | -€19,764 | -23.4% |
| Intangible fixed assets | 21 | €18,844 | €13,144 | -€5,700 | -30.2% |
| Tangible fixed assets | 22/27 | €65,437 | €51,374 | -€14,064 | -21.5% |
| Plant, machinery and equipment | 23 | €22,108 | €19,318 | -€2,790 | -12.6% |
| Furniture and vehicles | 24 | €10,239 | €7,025 | -€3,214 | -31.4% |
| Leasing and similar rights | 25 | €32,370 | €24,551 | -€7,819 | -24.2% |
| Other tangible fixed assets | 26 | €720 | €480 | -€240 | -33.3% |
| Current assets | 29/58 | €113,656 | €176,223 | +€62,567 | +55.0% |
| Stocks and contracts in progress | 3 | €9,473 | €11,758 | +€2,284 | +24.1% |
| Stocks | 30/36 | €9,473 | €11,758 | +€2,284 | +24.1% |
| Amounts receivable within one year | 40/41 | €18,929 | €23,993 | +€5,064 | +26.8% |
| Trade receivables | 40 | €13,532 | €17,415 | +€3,883 | +28.7% |
| Other amounts receivable | 41 | €5,397 | €6,578 | +€1,181 | +21.9% |
| Cash at bank and in hand | 54/58 | €75,928 | €119,645 | +€43,717 | +57.6% |
| Deferred charges and accrued income | 490/1 | €9,326 | €20,827 | +€11,501 | +123% |
| Total equity and liabilities | 10/49 | €199,217 | €241,309 | +€42,092 | +21.1% |
| Equity | 10/15 | €59,272 | €66,092 | +€6,820 | +11.5% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,772 | €59,592 | +€6,820 | +12.9% |
| Amounts payable | 17/49 | €139,945 | €175,217 | +€35,272 | +25.2% |
| Amounts payable after more than one year | 17 | €23,317 | €13,055 | -€10,262 | -44.0% |
| Financial debts | 170/4 | €23,317 | €13,055 | -€10,262 | -44.0% |
| Amounts payable within one year | 42/48 | €116,628 | €162,163 | +€45,534 | +39.0% |
| Current portion of amounts payable after more than one year | 42 | €20,749 | €15,561 | -€5,188 | -25.0% |
| Trade debts | 44 | €33,521 | €84,658 | +€51,137 | +153% |
| Suppliers | 440/4 | €33,521 | €84,658 | +€51,137 | +153% |
| Taxes, remuneration and social security | 45 | €62,358 | €53,444 | -€8,914 | -14.3% |
| Taxes | 450/3 | €19,664 | €19,571 | -€93 | -0.5% |
| Remuneration and social security | 454/9 | €42,694 | €33,872 | -€8,822 | -20.7% |
| Other amounts payable | 47/48 | - | €8,500 | +€8,500 | |
| Remuneration, social security and pensions | 62 | €195,404 | €188,035 | -€7,369 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,876 | €30,724 | +€6,848 | +28.7% |
| Other operating charges | 640/8 | €1,700 | €1,917 | +€217 | +12.8% |
| Gross operating margin | 9900 | €240,180 | €246,069 | +€5,890 | +2.5% |
| Operating profit (loss) | 9901 | €19,200 | €25,393 | +€6,193 | +32.3% |
| Financial income | 75/76B | €828 | €4 | -€824 | -99.5% |
| Recurring financial income | 75 | €828 | €4 | -€824 | -99.5% |
| Financial charges | 65/66B | €6,142 | €7,654 | +€1,512 | +24.6% |
| Recurring financial charges | 65 | €6,142 | €7,654 | +€1,512 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €13,886 | €17,743 | +€3,857 | +27.8% |
| Income taxes | 67/77 | €182 | €924 | +€741 | +407% |
| Profit (loss) for the period | 9904 | €13,704 | €16,820 | +€3,115 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,704 | €16,820 | +€3,115 | +22.7% |
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 28 October 2026 via checked.be.