REEF CAFÉ: 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.
REEF CAFÉ
Largest movements
- Receivables within one year +€39,140
up €39,140 (+76.2%), from €51,332 to €90,472
of which Other amounts receivable: +€35,737
- Tangible fixed assets -€34,094
down €34,094 (-27.2%), from €125,273 to €91,179
of which Furniture and vehicles: -€23,651
- Cash -€26,506
down €26,506 (-90.5%), from €29,282 to €2,776
mainly Receivables within one year (-€39,140) and Trade debts (-€21,774)
- Stocks and contracts -€3,490
down €3,490 (-65.1%), from €5,365 to €1,875
- Trade debts -€21,774
down €21,774 (-26.2%), from €83,058 to €61,284
- Debts after one year -€20,922
down €20,922 (-74.5%), from €28,082 to €7,160
- Profit (loss) carried forward +€13,054
up €13,054 (+13.1%), from -€99,616 to -€86,562
- Advances received +€3,000
new in 2025: €3,000
- Gross operating margin +€29,389
up €29,389 (+8.8%), from €332,222 to €361,611
- Staff costs +€22,133
up €22,133 (+8.2%), from €269,210 to €291,343
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 | €213,425 | €188,703 | -€24,721 | -11.6% |
| Fixed assets | 21/28 | €125,273 | €91,179 | -€34,094 | -27.2% |
| Tangible fixed assets | 22/27 | €125,273 | €91,179 | -€34,094 | -27.2% |
| Plant, machinery and equipment | 23 | €46,999 | €36,555 | -€10,444 | -22.2% |
| Furniture and vehicles | 24 | €78,274 | €54,623 | -€23,651 | -30.2% |
| Current assets | 29/58 | €88,152 | €97,525 | +€9,373 | +10.6% |
| Stocks and contracts in progress | 3 | €5,365 | €1,875 | -€3,490 | -65.1% |
| Stocks | 30/36 | €5,365 | €1,875 | -€3,490 | -65.1% |
| Amounts receivable within one year | 40/41 | €51,332 | €90,472 | +€39,140 | +76.2% |
| Trade receivables | 40 | €8,118 | €11,521 | +€3,403 | +41.9% |
| Other amounts receivable | 41 | €43,215 | €78,951 | +€35,737 | +82.7% |
| Cash at bank and in hand | 54/58 | €29,282 | €2,776 | -€26,506 | -90.5% |
| Deferred charges and accrued income | 490/1 | €2,172 | €2,402 | +€230 | +10.6% |
| Total equity and liabilities | 10/49 | €213,425 | €188,703 | -€24,721 | -11.6% |
| Equity | 10/15 | €61,089 | €74,143 | +€13,054 | +21.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €142,155 | €142,155 | = | 0.0% |
| Distributable reserves | 133 | €142,155 | €142,155 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,616 | -€86,562 | +€13,054 | +13.1% |
| Amounts payable | 17/49 | €152,335 | €114,560 | -€37,775 | -24.8% |
| Amounts payable after more than one year | 17 | €28,082 | €7,160 | -€20,922 | -74.5% |
| Financial debts | 170/4 | €28,082 | €7,160 | -€20,922 | -74.5% |
| Amounts payable within one year | 42/48 | €124,253 | €107,401 | -€16,853 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €20,112 | €20,922 | +€810 | +4.0% |
| Trade debts | 44 | €83,058 | €61,284 | -€21,774 | -26.2% |
| Suppliers | 440/4 | €83,058 | €61,284 | -€21,774 | -26.2% |
| Advances received on contracts in progress | 46 | - | €3,000 | +€3,000 | |
| Taxes, remuneration and social security | 45 | €20,655 | €21,405 | +€750 | +3.6% |
| Taxes | 450/3 | €4,217 | €4,104 | -€113 | -2.7% |
| Remuneration and social security | 454/9 | €16,438 | €17,301 | +€863 | +5.2% |
| Other amounts payable | 47/48 | €428 | €790 | +€362 | +84.6% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Remuneration, social security and pensions | 62 | €269,210 | €291,343 | +€22,133 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,144 | €41,400 | -€744 | -1.8% |
| Other operating charges | 640/8 | €8,228 | €6,460 | -€1,768 | -21.5% |
| Gross operating margin | 9900 | €332,222 | €361,611 | +€29,389 | +8.8% |
| Operating profit (loss) | 9901 | €12,640 | €22,408 | +€9,768 | +77.3% |
| Financial income | 75/76B | €145 | €9 | -€136 | -93.9% |
| Recurring financial income | 75 | €145 | €9 | -€136 | -93.9% |
| Financial charges | 65/66B | €8,442 | €8,739 | +€298 | +3.5% |
| Recurring financial charges | 65 | €8,442 | €8,739 | +€298 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €4,343 | €13,677 | +€9,334 | +215% |
| Income taxes | 67/77 | €646 | €623 | -€23 | -3.5% |
| Profit (loss) for the period | 9904 | €3,697 | €13,054 | +€9,357 | +253% |
| Profit (loss) for the period to be appropriated | 9905 | €3,697 | €13,054 | +€9,357 | +253% |
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 15 October 2026 via checked.be.