SIAM 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.
SIAM CAFE
Largest movements
- Tangible fixed assets +€27,512
up €27,512 (+420%), from €6,557 to €34,069
of which Furniture and vehicles: +€31,795
- Cash +€10,236
up €10,236 (+65.7%), from €15,579 to €25,815
mainly Net result for the year (+€18,903) and Other debts (+€16,920)
- Receivables within one year -€2,733
no longer reported in 2025 (was €2,733)
- Profit (loss) carried forward +€18,903
up €18,903 (+19.2%), from -€98,705 to -€79,803
- Other debts +€16,920
new in 2025: €16,920
- Trade debts -€2,008
down €2,008 (-39.4%), from €5,095 to €3,088
- Tax, wage and social debts +€1,200
up €1,200 (+7.9%), from €15,269 to €16,469
of which Taxes: +€1,200
- Turnover +€257,985
new in 2025: €257,985
- Purchases and services +€226,185
new in 2025: €226,185
- Other operating charges -€158,958
down €158,958 (-99.9%), from €159,190 to €231
- Gross operating margin -€134,947
down €134,947 (-80.9%), from €166,747 to €31,799
- Staff costs +€4,128
new in 2025: €4,128
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 | €24,869 | €59,883 | +€35,014 | +141% |
| Fixed assets | 21/28 | €6,557 | €34,069 | +€27,512 | +420% |
| Tangible fixed assets | 22/27 | €6,557 | €34,069 | +€27,512 | +420% |
| Furniture and vehicles | 24 | €827 | €32,622 | +€31,795 | +3,843% |
| Other tangible fixed assets | 26 | €5,730 | €1,447 | -€4,283 | -74.8% |
| Current assets | 29/58 | €18,312 | €25,815 | +€7,503 | +41.0% |
| Amounts receivable within one year | 40/41 | €2,733 | - | -€2,733 | |
| Trade receivables | 40 | €2,733 | - | -€2,733 | |
| Cash at bank and in hand | 54/58 | €15,579 | €25,815 | +€10,236 | +65.7% |
| Total equity and liabilities | 10/49 | €24,869 | €59,883 | +€35,014 | +141% |
| Equity | 10/15 | €4,505 | €23,407 | +€18,903 | +420% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €84,610 | €84,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €64,000 | €65,860 | +€1,860 | +2.9% |
| Profit (loss) carried forward | 14 | -€98,705 | -€79,803 | +€18,903 | +19.2% |
| Amounts payable | 17/49 | €20,364 | €36,476 | +€16,112 | +79.1% |
| Amounts payable within one year | 42/48 | €20,364 | €36,476 | +€16,112 | +79.1% |
| Trade debts | 44 | €5,095 | €3,088 | -€2,008 | -39.4% |
| Suppliers | 440/4 | €5,095 | €3,088 | -€2,008 | -39.4% |
| Taxes, remuneration and social security | 45 | €15,269 | €16,469 | +€1,200 | +7.9% |
| Taxes | 450/3 | €5,029 | €6,229 | +€1,200 | +23.9% |
| Remuneration and social security | 454/9 | €10,240 | €10,240 | = | 0.0% |
| Other amounts payable | 47/48 | - | €16,920 | +€16,920 | |
| Turnover | 70 | - | €257,985 | +€257,985 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €226,185 | +€226,185 | |
| Remuneration, social security and pensions | 62 | - | €4,128 | +€4,128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,936 | €7,277 | +€1,341 | +22.6% |
| Other operating charges | 640/8 | €159,190 | €231 | -€158,958 | -99.9% |
| Gross operating margin | 9900 | €166,747 | €31,799 | -€134,947 | -80.9% |
| Operating profit (loss) | 9901 | €1,621 | €20,163 | +€18,542 | +1,144% |
| Financial charges | 65/66B | - | €1,260 | +€1,260 | |
| Recurring financial charges | 65 | - | €1,260 | +€1,260 | |
| Profit (loss) for the period before taxes | 9903 | €1,621 | €18,903 | +€17,281 | +1,066% |
| Profit (loss) for the period | 9904 | €1,621 | €18,903 | +€17,281 | +1,066% |
| Profit (loss) for the period to be appropriated | 9905 | €1,621 | €18,903 | +€17,281 | +1,066% |
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 25 October 2026 via checked.be.