LE CAFE DES POTES: 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.
LE CAFE DES POTES
Largest movements
- Cash -€7,299
down €7,299 (-22.2%), from €32,893 to €25,594
mainly Investment in fixed assets (net) (-€9,017) and Other debts (-€3,531)
- Tangible fixed assets +€7,189
up €7,189 (+226%), from €3,188 to €10,377
of which Other tangible fixed assets: +€4,350
- Deferred charges and accrued income +€753
up €753 (+1,350%), from €56 to €809
- Receivables within one year +€466
up €466 (+1,162%), from €40 to €506
- Reserves +€3,705
up €3,705 (+19.0%), from €19,516 to €23,221
- Other debts -€3,531
down €3,531 (-50.2%), from €7,030 to €3,499
- Tax, wage and social debts +€679
up €679 (+12.2%), from €5,578 to €6,257
- Gross operating margin -€18,224
down €18,224 (-62.4%), from €29,195 to €10,972
- Taxes -€4,064
down €4,064 (-83.6%), from €4,865 to €800
- Depreciation +€1,394
up €1,394 (+192%), from €724 to €2,119
- Other operating charges +€775
up €775 (+22.4%), from €3,463 to €4,238
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 | €37,642 | €38,607 | +€965 | +2.6% |
| Formation expenses | 20 | €823 | €532 | -€291 | -35.3% |
| Fixed assets | 21/28 | €3,188 | €10,377 | +€7,189 | +226% |
| Tangible fixed assets | 22/27 | €3,188 | €10,377 | +€7,189 | +226% |
| Plant, machinery and equipment | 23 | €3,188 | €3,495 | +€307 | +9.6% |
| Furniture and vehicles | 24 | - | €2,532 | +€2,532 | |
| Other tangible fixed assets | 26 | - | €4,350 | +€4,350 | |
| Current assets | 29/58 | €33,631 | €27,697 | -€5,933 | -17.6% |
| Stocks and contracts in progress | 3 | €642 | €788 | +€146 | +22.8% |
| Stocks | 30/36 | €642 | €788 | +€146 | +22.8% |
| Amounts receivable within one year | 40/41 | €40 | €506 | +€466 | +1,162% |
| Other amounts receivable | 41 | €40 | €506 | +€466 | +1,162% |
| Cash at bank and in hand | 54/58 | €32,893 | €25,594 | -€7,299 | -22.2% |
| Deferred charges and accrued income | 490/1 | €56 | €809 | +€753 | +1,350% |
| Total equity and liabilities | 10/49 | €37,642 | €38,607 | +€965 | +2.6% |
| Equity | 10/15 | €24,516 | €28,221 | +€3,705 | +15.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,516 | €23,221 | +€3,705 | +19.0% |
| Distributable reserves | 133 | €19,516 | €23,221 | +€3,705 | +19.0% |
| Amounts payable | 17/49 | €13,126 | €10,385 | -€2,740 | -20.9% |
| Amounts payable within one year | 42/48 | €13,126 | €10,385 | -€2,740 | -20.9% |
| Trade debts | 44 | €518 | €629 | +€112 | +21.6% |
| Suppliers | 440/4 | €518 | €629 | +€112 | +21.6% |
| Taxes, remuneration and social security | 45 | €5,578 | €6,257 | +€679 | +12.2% |
| Taxes | 450/3 | €5,578 | €6,257 | +€679 | +12.2% |
| Other amounts payable | 47/48 | €7,030 | €3,499 | -€3,531 | -50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €724 | €2,119 | +€1,394 | +192% |
| Other operating charges | 640/8 | €3,463 | €4,238 | +€775 | +22.4% |
| Gross operating margin | 9900 | €29,195 | €10,972 | -€18,224 | -62.4% |
| Operating profit (loss) | 9901 | €25,008 | €4,615 | -€20,393 | -81.5% |
| Financial income | 75/76B | €2 | €0 | -€2 | -98.3% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -98.3% |
| Financial charges | 65/66B | €155 | €110 | -€45 | -29.0% |
| Recurring financial charges | 65 | €155 | €110 | -€45 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €24,855 | €4,505 | -€20,350 | -81.9% |
| Income taxes | 67/77 | €4,865 | €800 | -€4,064 | -83.6% |
| Profit (loss) for the period | 9904 | €19,991 | €3,705 | -€16,286 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,991 | €3,705 | -€16,286 | -81.5% |
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 29 October 2026 via checked.be.