S. & M. CAFES: 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.
S. & M. CAFES
Largest movements
- Cash -€21,310
down €21,310 (-27.5%), from €77,419 to €56,109
mainly Net result for the year (-€12,199) and Other debts (-€3,637)
- Tangible fixed assets -€1,238
down €1,238 (-21.8%), from €5,669 to €4,431
- Profit (loss) carried forward -€12,199
down €12,199, from €10,598 to -€1,601
- Other debts -€3,637
down €3,637 (-5.6%), from €64,579 to €60,942
- Trade debts -€2,864
down €2,864 (-43.5%), from €6,591 to €3,727
- Tax, wage and social debts -€2,552
down €2,552 (-22.0%), from €11,616 to €9,064
of which Taxes: -€2,886
- Gross operating margin -€13,723
down €13,723 (-15.3%), from €89,986 to €76,263
- Staff costs +€3,431
up €3,431 (+4.5%), from €76,867 to €80,298
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 | €102,265 | €80,264 | -€22,001 | -21.5% |
| Fixed assets | 21/28 | €6,204 | €4,966 | -€1,238 | -20.0% |
| Tangible fixed assets | 22/27 | €5,669 | €4,431 | -€1,238 | -21.8% |
| Plant, machinery and equipment | 23 | €5,669 | €4,431 | -€1,238 | -21.8% |
| Financial fixed assets | 28 | €535 | €535 | = | 0.0% |
| Current assets | 29/58 | €96,061 | €75,298 | -€20,763 | -21.6% |
| Stocks and contracts in progress | 3 | €4,513 | €4,509 | -€4 | -0.1% |
| Stocks | 30/36 | €4,513 | €4,509 | -€4 | -0.1% |
| Amounts receivable within one year | 40/41 | €14,033 | €13,773 | -€260 | -1.9% |
| Trade receivables | 40 | €6,006 | €5,865 | -€141 | -2.3% |
| Other amounts receivable | 41 | €8,027 | €7,908 | -€119 | -1.5% |
| Cash at bank and in hand | 54/58 | €77,419 | €56,109 | -€21,310 | -27.5% |
| Deferred charges and accrued income | 490/1 | €96 | €907 | +€811 | +845% |
| Total equity and liabilities | 10/49 | €102,265 | €80,264 | -€22,001 | -21.5% |
| Equity | 10/15 | €18,663 | €6,464 | -€12,199 | -65.4% |
| Contributions | 10/11 | €8,065 | €8,065 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,598 | -€1,601 | -€12,199 | |
| Amounts payable | 17/49 | €83,602 | €73,800 | -€9,802 | -11.7% |
| Amounts payable within one year | 42/48 | €82,786 | €73,733 | -€9,053 | -10.9% |
| Trade debts | 44 | €6,591 | €3,727 | -€2,864 | -43.5% |
| Suppliers | 440/4 | €6,591 | €3,727 | -€2,864 | -43.5% |
| Taxes, remuneration and social security | 45 | €11,616 | €9,064 | -€2,552 | -22.0% |
| Taxes | 450/3 | €2,886 | - | -€2,886 | |
| Remuneration and social security | 454/9 | €8,730 | €9,064 | +€334 | +3.8% |
| Other amounts payable | 47/48 | €64,579 | €60,942 | -€3,637 | -5.6% |
| Accrued charges and deferred income | 492/3 | €816 | €67 | -€749 | -91.8% |
| Non-recurring operating income | 76A | €181 | - | -€181 | |
| Remuneration, social security and pensions | 62 | €76,867 | €80,298 | +€3,431 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,238 | €1,238 | = | 0.0% |
| Other operating charges | 640/8 | €5,658 | €5,974 | +€316 | +5.6% |
| Non-recurring operating charges | 66A | - | €91 | +€91 | |
| Gross operating margin | 9900 | €89,986 | €76,263 | -€13,723 | -15.3% |
| Operating profit (loss) | 9901 | €6,223 | -€11,338 | -€17,561 | |
| Financial income | 75/76B | €597 | €464 | -€133 | -22.3% |
| Recurring financial income | 75 | €597 | €464 | -€133 | -22.3% |
| Financial charges | 65/66B | €1,181 | €1,325 | +€144 | +12.2% |
| Recurring financial charges | 65 | €1,181 | €1,325 | +€144 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €5,639 | -€12,199 | -€17,838 | |
| Income taxes | 67/77 | -€34 | - | +€34 | |
| Profit (loss) for the period | 9904 | €5,673 | -€12,199 | -€17,872 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,673 | -€12,199 | -€17,872 |
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 22 October 2026 via checked.be.