STRANDCAFE: 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.
STRANDCAFE
Largest movements
- Tangible fixed assets +€16,756
up €16,756 (+12.6%), from €133,057 to €149,813
of which Furniture and vehicles: +€33,768
- Receivables within one year -€3,495
down €3,495 (-20.9%), from €16,727 to €13,232
of which Trade receivables: -€4,445
- Other debts +€26,457
up €26,457 (+4,347%), from €609 to €27,065
- Current portion of long-term debt -€19,624
down €19,624 (-83.8%), from €23,408 to €3,784
- Debts after one year +€14,679
up €14,679 (+19.6%), from €75,000 to €89,679
of which Financial debts: +€14,679
- Profit (loss) carried forward -€12,661
down €12,661 (-15.0%), from -€84,559 to -€97,220
- Accrued charges and deferred income +€5,149
new in 2025: €5,149
- Gross operating margin +€54,964
up €54,964 (+71.2%), from €77,189 to €132,153
- Staff costs +€42,867
up €42,867 (+67.9%), from €63,149 to €106,016
- Depreciation -€3,168
down €3,168 (-9.7%), from €32,635 to €29,467
- Other operating charges -€1,752
down €1,752 (-24.7%), from €7,099 to €5,347
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 | €169,661 | €182,518 | +€12,857 | +7.6% |
| Fixed assets | 21/28 | €133,057 | €149,813 | +€16,756 | +12.6% |
| Tangible fixed assets | 22/27 | €133,057 | €149,813 | +€16,756 | +12.6% |
| Land and buildings | 22 | €116,538 | €94,877 | -€21,661 | -18.6% |
| Plant, machinery and equipment | 23 | €7,407 | €12,055 | +€4,648 | +62.8% |
| Furniture and vehicles | 24 | €9,113 | €42,881 | +€33,768 | +371% |
| Current assets | 29/58 | €36,604 | €32,705 | -€3,899 | -10.7% |
| Stocks and contracts in progress | 3 | €3,106 | €3,043 | -€63 | -2.0% |
| Stocks | 30/36 | €3,106 | €3,043 | -€63 | -2.0% |
| Amounts receivable within one year | 40/41 | €16,727 | €13,232 | -€3,495 | -20.9% |
| Trade receivables | 40 | €13,324 | €8,879 | -€4,445 | -33.4% |
| Other amounts receivable | 41 | €3,404 | €4,353 | +€950 | +27.9% |
| Cash at bank and in hand | 54/58 | €14,227 | €14,618 | +€391 | +2.7% |
| Deferred charges and accrued income | 490/1 | €2,545 | €1,813 | -€732 | -28.8% |
| Total equity and liabilities | 10/49 | €169,661 | €182,518 | +€12,857 | +7.6% |
| Equity | 10/15 | €44,297 | €31,635 | -€12,661 | -28.6% |
| Contributions | 10/11 | €106,816 | €106,816 | = | 0.0% |
| Reserves | 13 | €22,039 | €22,039 | = | 0.0% |
| Distributable reserves | 133 | €22,039 | €22,039 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,559 | -€97,220 | -€12,661 | -15.0% |
| Amounts payable | 17/49 | €125,365 | €150,883 | +€25,518 | +20.4% |
| Amounts payable after more than one year | 17 | €75,000 | €89,679 | +€14,679 | +19.6% |
| Financial debts | 170/4 | - | €14,679 | +€14,679 | |
| Other amounts payable | 178/9 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €50,365 | €56,054 | +€5,690 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €23,408 | €3,784 | -€19,624 | -83.8% |
| Trade debts | 44 | €20,112 | €19,506 | -€606 | -3.0% |
| Suppliers | 440/4 | €20,112 | €19,506 | -€606 | -3.0% |
| Taxes, remuneration and social security | 45 | €6,236 | €5,700 | -€536 | -8.6% |
| Taxes | 450/3 | €1,791 | €1,627 | -€164 | -9.1% |
| Remuneration and social security | 454/9 | €4,445 | €4,073 | -€373 | -8.4% |
| Other amounts payable | 47/48 | €609 | €27,065 | +€26,457 | +4,347% |
| Accrued charges and deferred income | 492/3 | - | €5,149 | +€5,149 | |
| Non-recurring operating income | 76A | €207 | - | -€207 | |
| Remuneration, social security and pensions | 62 | €63,149 | €106,016 | +€42,867 | +67.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,635 | €29,467 | -€3,168 | -9.7% |
| Other operating charges | 640/8 | €7,099 | €5,347 | -€1,752 | -24.7% |
| Non-recurring operating charges | 66A | - | €1,946 | +€1,946 | |
| Gross operating margin | 9900 | €77,189 | €132,153 | +€54,964 | +71.2% |
| Operating profit (loss) | 9901 | -€25,694 | -€10,622 | +€15,072 | +58.7% |
| Financial income | 75/76B | €661 | €37 | -€623 | -94.3% |
| Recurring financial income | 75 | €661 | €37 | -€623 | -94.3% |
| Financial charges | 65/66B | €2,698 | €1,397 | -€1,300 | -48.2% |
| Recurring financial charges | 65 | €2,698 | €1,397 | -€1,300 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | -€27,731 | -€11,982 | +€15,749 | +56.8% |
| Income taxes | 67/77 | €589 | €679 | +€90 | +15.4% |
| Profit (loss) for the period | 9904 | -€28,320 | -€12,661 | +€15,659 | +55.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,320 | -€12,661 | +€15,659 | +55.3% |
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 23 October 2026 via checked.be.