PÉPOUZ CAFÉ: what changed
PÉPOUZ CAFÉ
Largest movements
- Cash -€13,531
down €13,531 (-90.8%), from €14,897 to €1,366
mainly Net result for the year (-€44,115) and Accrued charges and deferred income (-€3,500)
- Tangible fixed assets -€4,183
down €4,183 (-36.0%), from €11,622 to €7,439
of which Furniture and vehicles: -€3,210
- Deferred charges and accrued income -€3,840
down €3,840 (-99.3%), from €3,868 to €28
- Receivables within one year -€2,875
down €2,875 (-15.3%), from €18,808 to €15,932
of which Other amounts receivable: -€3,718
- Profit (loss) carried forward -€44,115
down €44,115 (-348%), from -€12,694 to -€56,809
- Trade debts +€12,859
up €12,859 (+48.7%), from €26,418 to €39,277
- Short-term financial debts +€4,712
new in 2025: €4,712
- Accrued charges and deferred income -€3,500
no longer reported in 2025 (was €3,500)
- Other debts +€3,431
up €3,431 (+30.1%), from €11,388 to €14,819
- Gross operating margin -€26,477
down €26,477 (-24.5%), from €107,860 to €81,383
- Staff costs +€16,646
up €16,646 (+17.0%), from €97,692 to €114,337
- Depreciation -€1,814
down €1,814 (-30.3%), from €5,997 to €4,183
- Other operating charges +€1,178
up €1,178 (+27.5%), from €4,290 to €5,468
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,890 | €29,510 | -€24,380 | -45.2% |
| Fixed assets | 21/28 | €12,207 | €8,074 | -€4,133 | -33.9% |
| Tangible fixed assets | 22/27 | €11,622 | €7,439 | -€4,183 | -36.0% |
| Plant, machinery and equipment | 23 | €1,726 | €1,318 | -€408 | -23.6% |
| Furniture and vehicles | 24 | €5,847 | €2,636 | -€3,210 | -54.9% |
| Other tangible fixed assets | 26 | €4,049 | €3,484 | -€565 | -13.9% |
| Financial fixed assets | 28 | €585 | €635 | +€50 | +8.5% |
| Current assets | 29/58 | €41,684 | €21,436 | -€20,247 | -48.6% |
| Stocks and contracts in progress | 3 | €4,110 | €4,110 | = | 0.0% |
| Stocks | 30/36 | €4,110 | €4,110 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,808 | €15,932 | -€2,875 | -15.3% |
| Trade receivables | 40 | €300 | €1,143 | +€843 | +281% |
| Other amounts receivable | 41 | €18,508 | €14,790 | -€3,718 | -20.1% |
| Cash at bank and in hand | 54/58 | €14,897 | €1,366 | -€13,531 | -90.8% |
| Deferred charges and accrued income | 490/1 | €3,868 | €28 | -€3,840 | -99.3% |
| Total equity and liabilities | 10/49 | €53,890 | €29,510 | -€24,380 | -45.2% |
| Equity | 10/15 | -€6,394 | -€50,509 | -€44,115 | -690% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,694 | -€56,809 | -€44,115 | -348% |
| Amounts payable | 17/49 | €60,284 | €80,019 | +€19,735 | +32.7% |
| Amounts payable within one year | 42/48 | €56,784 | €80,019 | +€23,235 | +40.9% |
| Financial debts | 43 | - | €4,712 | +€4,712 | |
| Other loans | 439 | - | €4,712 | +€4,712 | |
| Trade debts | 44 | €26,418 | €39,277 | +€12,859 | +48.7% |
| Suppliers | 440/4 | €26,418 | €39,277 | +€12,859 | +48.7% |
| Taxes, remuneration and social security | 45 | €18,979 | €21,212 | +€2,233 | +11.8% |
| Taxes | 450/3 | €12,304 | €4,644 | -€7,660 | -62.3% |
| Remuneration and social security | 454/9 | €6,675 | €16,568 | +€9,893 | +148% |
| Other amounts payable | 47/48 | €11,388 | €14,819 | +€3,431 | +30.1% |
| Accrued charges and deferred income | 492/3 | €3,500 | - | -€3,500 | |
| Non-recurring operating income | 76A | €5,800 | - | -€5,800 | |
| Remuneration, social security and pensions | 62 | €97,692 | €114,337 | +€16,646 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,997 | €4,183 | -€1,814 | -30.3% |
| Other operating charges | 640/8 | €4,290 | €5,468 | +€1,178 | +27.5% |
| Gross operating margin | 9900 | €107,860 | €81,383 | -€26,477 | -24.5% |
| Operating profit (loss) | 9901 | -€119 | -€42,605 | -€42,487 | -35,808% |
| Financial charges | 65/66B | €2,239 | €1,510 | -€729 | -32.6% |
| Recurring financial charges | 65 | €2,239 | €1,510 | -€729 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,357 | -€44,115 | -€41,758 | -1,771% |
| Income taxes | 67/77 | €140 | - | -€140 | |
| Profit (loss) for the period | 9904 | -€2,497 | -€44,115 | -€41,618 | -1,667% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,497 | -€44,115 | -€41,618 | -1,667% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.