SQUARE 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.
SQUARE CAFE
Largest movements
- Receivables within one year -€640
down €640 (-70.5%), from €908 to €268
of which Trade receivables: -€908
- Cash +€374
up €374 (+299%), from €125 to €500
mainly Receivables within one year (+€640) and Short-term financial debts (+€505)
- Short-term financial debts +€505
up €505 (+1.7%), from €30,045 to €30,550
- Profit (loss) carried forward -€395
down €395 (-0.8%), from -€52,430 to -€52,825
- Trade debts -€375
down €375 (-37.1%), from €1,011 to €636
- Gross operating margin +€1,136
up €1,136 (+81.1%), from -€1,401 to -€265
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 | €1,219 | €954 | -€265 | -21.8% |
| Fixed assets | 21/28 | €186 | €186 | = | 0.0% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €1,033 | €768 | -€265 | -25.7% |
| Amounts receivable within one year | 40/41 | €908 | €268 | -€640 | -70.5% |
| Trade receivables | 40 | €908 | - | -€908 | |
| Other amounts receivable | 41 | - | €268 | +€268 | |
| Cash at bank and in hand | 54/58 | €125 | €500 | +€374 | +299% |
| Total equity and liabilities | 10/49 | €1,219 | €954 | -€265 | -21.8% |
| Equity | 10/15 | -€29,836 | -€30,231 | -€395 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,994 | €3,994 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,134 | €2,134 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,430 | -€52,825 | -€395 | -0.8% |
| Amounts payable | 17/49 | €31,055 | €31,185 | +€130 | +0.4% |
| Amounts payable within one year | 42/48 | €31,055 | €31,185 | +€130 | +0.4% |
| Financial debts | 43 | €30,045 | €30,550 | +€505 | +1.7% |
| Credit institutions | 430/8 | €30,045 | €30,550 | +€505 | +1.7% |
| Trade debts | 44 | €1,011 | €636 | -€375 | -37.1% |
| Suppliers | 440/4 | €1,011 | €636 | -€375 | -37.1% |
| Non-recurring operating charges | 66A | €3,029 | - | -€3,029 | |
| Gross operating margin | 9900 | -€1,401 | -€265 | +€1,136 | +81.1% |
| Operating profit (loss) | 9901 | -€4,430 | -€265 | +€4,165 | +94.0% |
| Financial charges | 65/66B | €139 | €131 | -€9 | -6.3% |
| Recurring financial charges | 65 | €139 | €131 | -€9 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,569 | -€395 | +€4,174 | +91.4% |
| Profit (loss) for the period | 9904 | -€4,569 | -€395 | +€4,174 | +91.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,569 | -€395 | +€4,174 | +91.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.