SARA’S 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.
SARA’S CAFE
Largest movements
- Receivables after one year +€53,000
new in 2025: €53,000
- Tangible fixed assets +€23,898
up €23,898 (+34.8%), from €68,706 to €92,604
of which Other tangible fixed assets: +€21,358
- Current investments -€12,892
down €12,892 (-16.1%), from €80,042 to €67,150
- Cash -€7,756
down €7,756 (-17.4%), from €44,680 to €36,923
mainly Receivables after one year (-€53,000) and Investment in fixed assets (net) (-€39,811)
- Profit (loss) carried forward +€56,096
up €56,096 (+59.1%), from €94,878 to €150,974
- Other debts +€6,741
up €6,741 (+16.9%), from €39,930 to €46,671
- Short-term financial debts +€5,135
new in 2025: €5,135
- Trade debts -€3,831
down €3,831 (-26.2%), from €14,598 to €10,767
- Debts after one year -€3,722
down €3,722 (-92.1%), from €4,041 to €319
- Gross operating margin +€54,321
up €54,321 (+24.2%), from €224,681 to €279,003
- Staff costs +€28,411
up €28,411 (+19.3%), from €147,363 to €175,774
- Taxes +€5,329
up €5,329 (+52.7%), from €10,108 to €15,437
- Depreciation +€4,345
up €4,345 (+34.5%), from €12,602 to €16,947
- Other operating charges -€2,861
down €2,861 (-46.7%), from €6,131 to €3,271
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 | €208,852 | €264,600 | +€55,748 | +26.7% |
| Fixed assets | 21/28 | €70,578 | €93,442 | +€22,864 | +32.4% |
| Intangible fixed assets | 21 | €1,871 | €838 | -€1,033 | -55.2% |
| Tangible fixed assets | 22/27 | €68,706 | €92,604 | +€23,898 | +34.8% |
| Plant, machinery and equipment | 23 | €5,691 | €11,475 | +€5,784 | +102% |
| Furniture and vehicles | 24 | €4,100 | €2,883 | -€1,217 | -29.7% |
| Leasing and similar rights | 25 | €2,028 | €0 | -€2,028 | -100% |
| Other tangible fixed assets | 26 | €56,888 | €78,246 | +€21,358 | +37.5% |
| Current assets | 29/58 | €138,274 | €171,158 | +€32,883 | +23.8% |
| Amounts receivable after more than one year | 29 | - | €53,000 | +€53,000 | |
| Other amounts receivable | 291 | - | €53,000 | +€53,000 | |
| Stocks and contracts in progress | 3 | €3,264 | €3,427 | +€163 | +5.0% |
| Stocks | 30/36 | €3,264 | €3,427 | +€163 | +5.0% |
| Amounts receivable within one year | 40/41 | €3,561 | €5,078 | +€1,516 | +42.6% |
| Trade receivables | 40 | €2,207 | €3,295 | +€1,088 | +49.3% |
| Other amounts receivable | 41 | €1,354 | €1,783 | +€429 | +31.7% |
| Current investments | 50/53 | €80,042 | €67,150 | -€12,892 | -16.1% |
| Cash at bank and in hand | 54/58 | €44,680 | €36,923 | -€7,756 | -17.4% |
| Deferred charges and accrued income | 490/1 | €6,727 | €5,579 | -€1,148 | -17.1% |
| Total equity and liabilities | 10/49 | €208,852 | €264,600 | +€55,748 | +26.7% |
| Equity | 10/15 | €97,878 | €153,974 | +€56,096 | +57.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,878 | €150,974 | +€56,096 | +59.1% |
| Amounts payable | 17/49 | €110,974 | €110,626 | -€348 | -0.3% |
| Amounts payable after more than one year | 17 | €4,041 | €319 | -€3,722 | -92.1% |
| Financial debts | 170/4 | €4,041 | €319 | -€3,722 | -92.1% |
| Amounts payable within one year | 42/48 | €106,898 | €110,290 | +€3,392 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €5,955 | €4,024 | -€1,931 | -32.4% |
| Financial debts | 43 | - | €5,135 | +€5,135 | |
| Credit institutions | 430/8 | - | €5,135 | +€5,135 | |
| Trade debts | 44 | €14,598 | €10,767 | -€3,831 | -26.2% |
| Suppliers | 440/4 | €14,598 | €10,767 | -€3,831 | -26.2% |
| Advances received on contracts in progress | 46 | €7,411 | €7,188 | -€223 | -3.0% |
| Taxes, remuneration and social security | 45 | €39,005 | €36,506 | -€2,499 | -6.4% |
| Taxes | 450/3 | €17,900 | €10,434 | -€7,466 | -41.7% |
| Remuneration and social security | 454/9 | €21,105 | €26,072 | +€4,967 | +23.5% |
| Other amounts payable | 47/48 | €39,930 | €46,671 | +€6,741 | +16.9% |
| Accrued charges and deferred income | 492/3 | €36 | €18 | -€18 | -50.4% |
| Remuneration, social security and pensions | 62 | €147,363 | €175,774 | +€28,411 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,602 | €16,947 | +€4,345 | +34.5% |
| Other operating charges | 640/8 | €6,131 | €3,271 | -€2,861 | -46.7% |
| Gross operating margin | 9900 | €224,681 | €279,003 | +€54,321 | +24.2% |
| Operating profit (loss) | 9901 | €58,585 | €83,011 | +€24,425 | +41.7% |
| Financial income | 75/76B | €415 | €1,623 | +€1,208 | +291% |
| Recurring financial income | 75 | €415 | €1,623 | +€1,208 | +291% |
| Financial charges | 65/66B | €9,963 | €11,435 | +€1,472 | +14.8% |
| Recurring financial charges | 65 | €9,963 | €11,435 | +€1,472 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €49,038 | €73,199 | +€24,161 | +49.3% |
| Income taxes | 67/77 | €10,108 | €15,437 | +€5,329 | +52.7% |
| Profit (loss) for the period | 9904 | €38,930 | €57,762 | +€18,832 | +48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,930 | €57,762 | +€18,832 | +48.4% |
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 28 October 2026 via checked.be.