Take Five Espressobar: what changed
What changed
Take Five Espressobar
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
-€44,161
2024 · €37,898-€82,059
Equity
€151,515
2024 · €195,676-€44,161
Cash
€128,715
2024 · €117,047+€11,668
Balance sheet total
€354,966
2024 · €382,092-€27,126
Largest movements
Assets
- Tangible fixed assets -€44,823
down €44,823 (-17.8%), from €251,304 to €206,481
- Cash +€11,668
up €11,668 (+10.0%), from €117,047 to €128,715
mainly Depreciation (+€44,823) and Trade debts (+€25,019)
- Receivables within one year +€5,689
up €5,689 (+664%), from €857 to €6,546
of which Trade receivables: +€5,454
Equity and liabilities
- Profit (loss) carried forward -€44,161
down €44,161 (-29.3%), from €150,676 to €106,515
- Debts after one year -€26,726
down €26,726 (-47.8%), from €55,902 to €29,176
- Trade debts +€25,019
up €25,019 (+288%), from €8,676 to €33,695
- Tax, wage and social debts +€15,397
up €15,397 (+23.3%), from €66,192 to €81,589
of which Remuneration and social security: +€10,328
Income statement
- Staff costs +€73,775
up €73,775 (+16.1%), from €456,823 to €530,598
- Gross operating margin -€10,877
down €10,877 (-1.9%), from €561,214 to €550,337
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€37,898
Gross operating margin
-€10,877
Staff costs
-€73,775
Depreciation
-€408
Other operating charges
-€849
Financial income
+€55
Financial charges
+€3,778
Taxes
+€17
Result 2025
-€44,161
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€35,049
Investment
€0
Financing
-€23,381
Cash 2024
€117,047
From operations (derived)
+€35,049
Net result for the year
-€44,161
Depreciation
+€44,823
Stocks and contracts
+€1,209
Receivables within one year
-€5,689
Deferred charges and accrued income
-€1,549
Trade debts
+€25,019
Tax, wage and social debts
+€15,397
Financing
-€23,381
Debts after one year
-€26,726
Current portion of long-term debt
+€3,345
Cash 2025
€128,715
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €382,092 | €354,966 | -€27,126 | -7.1% |
| Fixed assets | 21/28 | €251,304 | €206,481 | -€44,823 | -17.8% |
| Tangible fixed assets | 22/27 | €251,304 | €206,481 | -€44,823 | -17.8% |
| Plant, machinery and equipment | 23 | €63,474 | €43,925 | -€19,549 | -30.8% |
| Furniture and vehicles | 24 | €26,797 | €18,246 | -€8,551 | -31.9% |
| Other tangible fixed assets | 26 | €161,033 | €144,310 | -€16,723 | -10.4% |
| Current assets | 29/58 | €130,788 | €148,485 | +€17,697 | +13.5% |
| Stocks and contracts in progress | 3 | €9,646 | €8,437 | -€1,209 | -12.5% |
| Stocks | 30/36 | €9,646 | €8,437 | -€1,209 | -12.5% |
| Amounts receivable within one year | 40/41 | €857 | €6,546 | +€5,689 | +664% |
| Trade receivables | 40 | - | €5,454 | +€5,454 | |
| Other amounts receivable | 41 | €857 | €1,092 | +€235 | +27.4% |
| Cash at bank and in hand | 54/58 | €117,047 | €128,715 | +€11,668 | +10.0% |
| Deferred charges and accrued income | 490/1 | €3,238 | €4,787 | +€1,549 | +47.8% |
| Total equity and liabilities | 10/49 | €382,092 | €354,966 | -€27,126 | -7.1% |
| Equity | 10/15 | €195,676 | €151,515 | -€44,161 | -22.6% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,676 | €106,515 | -€44,161 | -29.3% |
| Amounts payable | 17/49 | €186,416 | €203,451 | +€17,035 | +9.1% |
| Amounts payable after more than one year | 17 | €55,902 | €29,176 | -€26,726 | -47.8% |
| Financial debts | 170/4 | €55,902 | €29,176 | -€26,726 | -47.8% |
| Amounts payable within one year | 42/48 | €129,998 | €173,759 | +€43,761 | +33.7% |
| Current portion of amounts payable after more than one year | 42 | €55,130 | €58,475 | +€3,345 | +6.1% |
| Trade debts | 44 | €8,676 | €33,695 | +€25,019 | +288% |
| Suppliers | 440/4 | €8,676 | €33,695 | +€25,019 | +288% |
| Taxes, remuneration and social security | 45 | €66,192 | €81,589 | +€15,397 | +23.3% |
| Taxes | 450/3 | €38,390 | €43,459 | +€5,069 | +13.2% |
| Remuneration and social security | 454/9 | €27,802 | €38,130 | +€10,328 | +37.1% |
| Accrued charges and deferred income | 492/3 | €516 | €516 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €456,823 | €530,598 | +€73,775 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,415 | €44,823 | +€408 | +0.9% |
| Other operating charges | 640/8 | €981 | €1,830 | +€849 | +86.5% |
| Gross operating margin | 9900 | €561,214 | €550,337 | -€10,877 | -1.9% |
| Operating profit (loss) | 9901 | €58,995 | -€26,914 | -€85,909 | |
| Financial income | 75/76B | €26 | €81 | +€55 | +212% |
| Recurring financial income | 75 | €26 | €81 | +€55 | +212% |
| Financial charges | 65/66B | €20,518 | €16,740 | -€3,778 | -18.4% |
| Recurring financial charges | 65 | €20,518 | €16,740 | -€3,778 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €38,503 | -€43,573 | -€82,076 | |
| Income taxes | 67/77 | €605 | €588 | -€17 | -2.8% |
| Profit (loss) for the period | 9904 | €37,898 | -€44,161 | -€82,059 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,898 | -€44,161 | -€82,059 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.