PARK 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.
PARK CAFE
Largest movements
- Receivables within one year -€30,527
down €30,527 (-99.3%), from €30,750 to €223
- Tangible fixed assets +€2,568
up €2,568 (+159.4%), from €1,611 to €4,179
of which Furniture and vehicles: +€1,818
- Deferred charges and accrued income -€1,667
down €1,667 (-52.2%), from €3,195 to €1,528
- Cash +€1,073
up €1,073 (+127.6%), from €841 to €1,914
mainly Receivables within one year (+€30,527) and Net result for the year (+€2,576)
- Current portion of long-term debt -€19,028
no longer reported in 2025 (was €19,028)
- Trade debts -€12,980
down €12,980 (-96.8%), from €13,404 to €424
- Profit (loss) carried forward +€2,576
up €2,576 (+149.3%), from €1,725 to €4,301
- Tax, wage and social debts +€632
up €632 (+28.0%), from €2,259 to €2,891
- Gross operating margin +€5,664
up €5,664 (+161.6%), from €3,506 to €9,170
- Other operating charges -€1,687
down €1,687 (-31.7%), from €5,320 to €3,633
- Taxes +€854
new in 2025: €854
- Financial income -€519
no longer reported in 2025 (was €519)
- Depreciation +€383
up €383 (+67.1%), from €571 to €954
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 | €39,470 | €10,871 | -€28,599 | -72.5% |
| Fixed assets | 21/28 | €1,611 | €4,179 | +€2,568 | +159.4% |
| Tangible fixed assets | 22/27 | €1,611 | €4,179 | +€2,568 | +159.4% |
| Plant, machinery and equipment | 23 | €654 | €1,404 | +€750 | +114.7% |
| Furniture and vehicles | 24 | €957 | €2,775 | +€1,818 | +190.0% |
| Current assets | 29/58 | €37,859 | €6,692 | -€31,167 | -82.3% |
| Stocks and contracts in progress | 3 | €3,073 | €3,027 | -€46 | -1.5% |
| Stocks | 30/36 | €3,073 | €3,027 | -€46 | -1.5% |
| Amounts receivable within one year | 40/41 | €30,750 | €223 | -€30,527 | -99.3% |
| Trade receivables | 40 | €30,750 | €223 | -€30,527 | -99.3% |
| Cash at bank and in hand | 54/58 | €841 | €1,914 | +€1,073 | +127.6% |
| Deferred charges and accrued income | 490/1 | €3,195 | €1,528 | -€1,667 | -52.2% |
| Total equity and liabilities | 10/49 | €39,470 | €10,871 | -€28,599 | -72.5% |
| Equity | 10/15 | €4,225 | €6,801 | +€2,576 | +61.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,725 | €4,301 | +€2,576 | +149.3% |
| Amounts payable | 17/49 | €35,245 | €4,070 | -€31,175 | -88.5% |
| Amounts payable within one year | 42/48 | €35,245 | €4,070 | -€31,175 | -88.5% |
| Current portion of amounts payable after more than one year | 42 | €19,028 | - | -€19,028 | |
| Trade debts | 44 | €13,404 | €424 | -€12,980 | -96.8% |
| Suppliers | 440/4 | €13,404 | €424 | -€12,980 | -96.8% |
| Taxes, remuneration and social security | 45 | €2,259 | €2,891 | +€632 | +28.0% |
| Taxes | 450/3 | €2,259 | €2,891 | +€632 | +28.0% |
| Other amounts payable | 47/48 | €554 | €755 | +€201 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €571 | €954 | +€383 | +67.1% |
| Other operating charges | 640/8 | €5,320 | €3,633 | -€1,687 | -31.7% |
| Gross operating margin | 9900 | €3,506 | €9,170 | +€5,664 | +161.6% |
| Operating profit (loss) | 9901 | -€2,385 | €4,583 | +€6,968 | |
| Financial income | 75/76B | €519 | - | -€519 | |
| Recurring financial income | 75 | €519 | - | -€519 | |
| Financial charges | 65/66B | €956 | €1,153 | +€197 | +20.6% |
| Recurring financial charges | 65 | €956 | €1,153 | +€197 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,822 | €3,430 | +€6,252 | |
| Income taxes | 67/77 | - | €854 | +€854 | |
| Profit (loss) for the period | 9904 | -€2,822 | €2,576 | +€5,398 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,822 | €2,576 | +€5,398 |
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 10 October 2026 via checked.be.