LA CAFRINE: what changed
Two fiscal 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 CAFRINE
Largest movements
- Cash +€23,101
up €23,101 (+271.5%), from €8,508 to €31,609
mainly Net result for the year (+€25,900) and Depreciation (+€8,423)
- Receivables within one year +€15,728
up €15,728 (+85.1%), from €18,493 to €34,221
of which Other amounts receivable: +€17,626
- Tangible fixed assets -€6,445
down €6,445 (-23.5%), from €27,464 to €21,019
- Profit (loss) carried forward +€25,900
up €25,900 (+69.2%), from €37,453 to €63,353
- Tax, wage and social debts +€7,013
up €7,013 (+52.7%), from €13,298 to €20,310
of which Taxes: +€8,513
- Gross operating margin -€12,041
down €12,041 (-21.5%), from €55,939 to €43,898
- Taxes -€1,743
down €1,743 (-16.9%), from €10,342 to €8,599
- Other operating charges +€1,725
up €1,725 (+636.6%), from €271 to €1,996
- Financial income +€730
up €730 (+238.7%), from €306 to €1,036
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.
Cash bridge derived
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 | €56,143 | €89,271 | +€33,128 | +59.0% |
| Fixed assets | 21/28 | €27,464 | €21,019 | -€6,445 | -23.5% |
| Tangible fixed assets | 22/27 | €27,464 | €21,019 | -€6,445 | -23.5% |
| Furniture and vehicles | 24 | €27,464 | €21,019 | -€6,445 | -23.5% |
| Current assets | 29/58 | €28,680 | €68,252 | +€39,572 | +138.0% |
| Amounts receivable within one year | 40/41 | €18,493 | €34,221 | +€15,728 | +85.1% |
| Trade receivables | 40 | €8,705 | €6,807 | -€1,898 | -21.8% |
| Other amounts receivable | 41 | €9,788 | €27,414 | +€17,626 | +180.1% |
| Cash at bank and in hand | 54/58 | €8,508 | €31,609 | +€23,101 | +271.5% |
| Deferred charges and accrued income | 490/1 | €1,678 | €2,421 | +€743 | +44.3% |
| Total equity and liabilities | 10/49 | €56,143 | €89,271 | +€33,128 | +59.0% |
| Equity | 10/15 | €41,453 | €67,353 | +€25,900 | +62.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,453 | €63,353 | +€25,900 | +69.2% |
| Amounts payable | 17/49 | €14,690 | €21,918 | +€7,228 | +49.2% |
| Amounts payable within one year | 42/48 | €14,690 | €21,918 | +€7,228 | +49.2% |
| Trade debts | 44 | €1,393 | €1,608 | +€215 | +15.5% |
| Suppliers | 440/4 | €1,393 | €1,608 | +€215 | +15.5% |
| Taxes, remuneration and social security | 45 | €13,298 | €20,310 | +€7,013 | +52.7% |
| Taxes | 450/3 | €11,798 | €20,310 | +€8,513 | +72.2% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,119 | €8,423 | +€304 | +3.7% |
| Other operating charges | 640/8 | €271 | €1,996 | +€1,725 | +636.6% |
| Gross operating margin | 9900 | €55,939 | €43,898 | -€12,041 | -21.5% |
| Operating profit (loss) | 9901 | €47,549 | €33,480 | -€14,069 | -29.6% |
| Financial income | 75/76B | €306 | €1,036 | +€730 | +238.7% |
| Recurring financial income | 75 | €306 | €1,036 | +€730 | +238.7% |
| Financial charges | 65/66B | €60 | €17 | -€43 | -71.0% |
| Recurring financial charges | 65 | €60 | €17 | -€43 | -71.0% |
| Profit (loss) for the period before taxes | 9903 | €47,795 | €34,499 | -€13,296 | -27.8% |
| Income taxes | 67/77 | €10,342 | €8,599 | -€1,743 | -16.9% |
| Profit (loss) for the period | 9904 | €37,453 | €25,900 | -€11,554 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,453 | €25,900 | -€11,554 | -30.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.