La Cafett': 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 Cafett'
Largest movements
- Cash +€40,782
up €40,782 (+48.8%), from €83,583 to €124,364
mainly Net result for the year (+€19,932) and Stocks and contracts (+€9,013)
- Stocks and contracts -€9,013
down €9,013 (-70.5%), from €12,781 to €3,768
- Receivables within one year -€2,091
down €2,091 (-56.4%), from €3,706 to €1,614
of which Other amounts receivable: -€1,581
- Profit (loss) carried forward +€19,932
up €19,932 (+771%), from €2,586 to €22,518
- Tax, wage and social debts +€4,593
up €4,593 (+41.0%), from €11,194 to €15,787
of which Taxes: +€8,175
- Other debts +€4,434
up €4,434 (+5.2%), from €84,611 to €89,045
- Gross operating margin +€8,538
up €8,538 (+11.0%), from €77,502 to €86,040
- Staff costs -€7,412
down €7,412 (-13.5%), from €54,829 to €47,417
- Taxes +€4,455
up €4,455 (+123%), from €3,637 to €8,092
- Financial charges +€3,878
up €3,878 (+102%), from €3,812 to €7,689
- Depreciation -€3,688
down €3,688 (-76.1%), from €4,847 to €1,159
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 | €103,794 | €132,313 | +€28,519 | +27.5% |
| Fixed assets | 21/28 | €3,725 | €2,567 | -€1,159 | -31.1% |
| Tangible fixed assets | 22/27 | €1,975 | €817 | -€1,159 | -58.7% |
| Plant, machinery and equipment | 23 | €1,307 | €817 | -€490 | -37.5% |
| Furniture and vehicles | 24 | €669 | - | -€669 | |
| Financial fixed assets | 28 | €1,750 | €1,750 | = | 0.0% |
| Current assets | 29/58 | €100,069 | €129,747 | +€29,678 | +29.7% |
| Stocks and contracts in progress | 3 | €12,781 | €3,768 | -€9,013 | -70.5% |
| Stocks | 30/36 | €12,781 | €3,768 | -€9,013 | -70.5% |
| Amounts receivable within one year | 40/41 | €3,706 | €1,614 | -€2,091 | -56.4% |
| Trade receivables | 40 | €510 | - | -€510 | |
| Other amounts receivable | 41 | €3,196 | €1,614 | -€1,581 | -49.5% |
| Cash at bank and in hand | 54/58 | €83,583 | €124,364 | +€40,782 | +48.8% |
| Total equity and liabilities | 10/49 | €103,794 | €132,313 | +€28,519 | +27.5% |
| Equity | 10/15 | €5,586 | €25,518 | +€19,932 | +357% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,586 | €22,518 | +€19,932 | +771% |
| Amounts payable | 17/49 | €98,209 | €106,796 | +€8,587 | +8.7% |
| Amounts payable within one year | 42/48 | €98,209 | €106,796 | +€8,587 | +8.7% |
| Trade debts | 44 | €2,403 | €1,963 | -€440 | -18.3% |
| Suppliers | 440/4 | €2,403 | €1,963 | -€440 | -18.3% |
| Taxes, remuneration and social security | 45 | €11,194 | €15,787 | +€4,593 | +41.0% |
| Taxes | 450/3 | €7,612 | €15,787 | +€8,175 | +107% |
| Remuneration and social security | 454/9 | €3,582 | - | -€3,582 | |
| Other amounts payable | 47/48 | €84,611 | €89,045 | +€4,434 | +5.2% |
| Remuneration, social security and pensions | 62 | €54,829 | €47,417 | -€7,412 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,847 | €1,159 | -€3,688 | -76.1% |
| Other operating charges | 640/8 | €2,717 | €1,750 | -€967 | -35.6% |
| Gross operating margin | 9900 | €77,502 | €86,040 | +€8,538 | +11.0% |
| Operating profit (loss) | 9901 | €15,109 | €35,714 | +€20,605 | +136% |
| Financial income | 75/76B | €14 | €0 | -€14 | -99.9% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -99.9% |
| Financial charges | 65/66B | €3,812 | €7,689 | +€3,878 | +102% |
| Recurring financial charges | 65 | €3,812 | €7,689 | +€3,878 | +102% |
| Profit (loss) for the period before taxes | 9903 | €11,311 | €28,024 | +€16,713 | +148% |
| Income taxes | 67/77 | €3,637 | €8,092 | +€4,455 | +123% |
| Profit (loss) for the period | 9904 | €7,674 | €19,932 | +€12,258 | +160% |
| Profit (loss) for the period to be appropriated | 9905 | €7,674 | €19,932 | +€12,258 | +160% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.