MEGA CAFE: 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.
MEGA CAFE
Largest movements
- Cash +€15,726
up €15,726 (+348.5%), from €4,512 to €20,239
mainly Tax, wage and social debts (+€8,342) and Net result for the year (+€3,572)
- Intangible fixed assets -€4,020
no longer reported in 2025 (was €4,020)
- Tangible fixed assets +€3,553
up €3,553 (+50.5%), from €7,042 to €10,594
of which Furniture and vehicles: +€5,263
- Financial fixed assets -€1,684
down €1,684 (-20.4%), from €8,250 to €6,566
- Receivables within one year -€1,357
down €1,357 (-58.3%), from €2,327 to €970
of which Trade receivables: -€1,669
- Tax, wage and social debts +€8,342
up €8,342 (+1658.9%), from €503 to €8,845
of which Taxes: +€5,229
- Profit (loss) carried forward +€3,572
up €3,572 (+25.4%), from €14,038 to €17,610
- Other debts -€1,125
down €1,125 (-28.1%), from €3,999 to €2,875
- Trade debts +€478
up €478 (+8.9%), from €5,378 to €5,856
- Gross operating margin +€39,479
up €39,479 (+80.4%), from €49,093 to €88,572
- Staff costs +€26,165
up €26,165 (+7664.3%), from €341 to €26,507
- Other operating charges +€7,165
up €7,165 (+16.5%), from €43,435 to €50,600
- Taxes +€2,566
up €2,566 (+2236.0%), from €115 to €2,680
- Financial charges +€1,855
up €1,855 (+144.0%), from €1,289 to €3,144
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 | €28,919 | €40,186 | +€11,267 | +39.0% |
| Fixed assets | 21/28 | €19,311 | €17,160 | -€2,151 | -11.1% |
| Intangible fixed assets | 21 | €4,020 | - | -€4,020 | |
| Tangible fixed assets | 22/27 | €7,042 | €10,594 | +€3,553 | +50.5% |
| Furniture and vehicles | 24 | €5,332 | €10,594 | +€5,263 | +98.7% |
| Other tangible fixed assets | 26 | €1,710 | - | -€1,710 | |
| Financial fixed assets | 28 | €8,250 | €6,566 | -€1,684 | -20.4% |
| Current assets | 29/58 | €9,608 | €23,026 | +€13,418 | +139.7% |
| Stocks and contracts in progress | 3 | €2,768 | €1,817 | -€951 | -34.3% |
| Stocks | 30/36 | €2,768 | €1,817 | -€951 | -34.3% |
| Amounts receivable within one year | 40/41 | €2,327 | €970 | -€1,357 | -58.3% |
| Trade receivables | 40 | €2,327 | €658 | -€1,669 | -71.7% |
| Other amounts receivable | 41 | - | €312 | +€312 | |
| Cash at bank and in hand | 54/58 | €4,512 | €20,239 | +€15,726 | +348.5% |
| Total equity and liabilities | 10/49 | €28,919 | €40,186 | +€11,267 | +39.0% |
| Equity | 10/15 | €19,038 | €22,610 | +€3,572 | +18.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,038 | €17,610 | +€3,572 | +25.4% |
| Amounts payable | 17/49 | €9,881 | €17,576 | +€7,695 | +77.9% |
| Amounts payable within one year | 42/48 | €9,881 | €17,576 | +€7,695 | +77.9% |
| Trade debts | 44 | €5,378 | €5,856 | +€478 | +8.9% |
| Suppliers | 440/4 | €5,378 | €5,856 | +€478 | +8.9% |
| Taxes, remuneration and social security | 45 | €503 | €8,845 | +€8,342 | +1658.9% |
| Taxes | 450/3 | €503 | €5,732 | +€5,229 | +1039.9% |
| Remuneration and social security | 454/9 | - | €3,113 | +€3,113 | |
| Other amounts payable | 47/48 | €3,999 | €2,875 | -€1,125 | -28.1% |
| Remuneration, social security and pensions | 62 | €341 | €26,507 | +€26,165 | +7664.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,098 | €2,069 | -€1,030 | -33.2% |
| Other operating charges | 640/8 | €43,435 | €50,600 | +€7,165 | +16.5% |
| Gross operating margin | 9900 | €49,093 | €88,572 | +€39,479 | +80.4% |
| Operating profit (loss) | 9901 | €2,218 | €9,396 | +€7,178 | +323.6% |
| Financial charges | 65/66B | €1,289 | €3,144 | +€1,855 | +144.0% |
| Recurring financial charges | 65 | €1,289 | €3,144 | +€1,855 | +144.0% |
| Profit (loss) for the period before taxes | 9903 | €930 | €6,252 | +€5,323 | +572.6% |
| Income taxes | 67/77 | €115 | €2,680 | +€2,566 | +2236.0% |
| Profit (loss) for the period | 9904 | €815 | €3,572 | +€2,757 | +338.4% |
| Profit (loss) for the period to be appropriated | 9905 | €815 | €3,572 | +€2,757 | +338.4% |
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 12 October 2026 via checked.be.