Thé ou Café: 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.
Thé ou Café
Largest movements
- Receivables within one year +€44,050
up €44,050 (+128%), from €34,395 to €78,445
of which Other amounts receivable: +€44,753
- Current investments -€40,000
no longer reported in 2025 (was €40,000)
- Tangible fixed assets -€37,566
down €37,566 (-8.2%), from €457,165 to €419,599
of which Land and buildings: -€22,225
- Debts after one year -€22,511
down €22,511 (-9.1%), from €248,545 to €226,034
- Trade debts -€7,866
no longer reported in 2025 (was €7,866)
- Financial charges +€5,586
up €5,586 (+125%), from €4,466 to €10,053
- Depreciation -€4,875
down €4,875 (-11.5%), from €42,441 to €37,566
- Gross operating margin -€4,022
down €4,022 (-7.1%), from €56,961 to €52,939
- Financial income +€3,146
up €3,146 (+1,338%), from €235 to €3,381
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 | €540,711 | €509,142 | -€31,569 | -5.8% |
| Fixed assets | 21/28 | €457,165 | €419,599 | -€37,566 | -8.2% |
| Tangible fixed assets | 22/27 | €457,165 | €419,599 | -€37,566 | -8.2% |
| Land and buildings | 22 | €319,404 | €297,180 | -€22,225 | -7.0% |
| Plant, machinery and equipment | 23 | €1,967 | €1,670 | -€297 | -15.1% |
| Furniture and vehicles | 24 | €1,350 | €479 | -€870 | -64.5% |
| Other tangible fixed assets | 26 | €134,444 | €120,270 | -€14,174 | -10.5% |
| Current assets | 29/58 | €83,546 | €89,543 | +€5,997 | +7.2% |
| Amounts receivable within one year | 40/41 | €34,395 | €78,445 | +€44,050 | +128% |
| Trade receivables | 40 | €833 | €129 | -€703 | -84.5% |
| Other amounts receivable | 41 | €33,563 | €78,316 | +€44,753 | +133% |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €6,932 | €8,795 | +€1,863 | +26.9% |
| Deferred charges and accrued income | 490/1 | €2,219 | €2,303 | +€84 | +3.8% |
| Total equity and liabilities | 10/49 | €540,711 | €509,142 | -€31,569 | -5.8% |
| Equity | 10/15 | €252,823 | €254,535 | +€1,712 | +0.7% |
| Contributions | 10/11 | €223,052 | €223,052 | = | 0.0% |
| Reserves | 13 | €29,771 | €31,483 | +€1,712 | +5.8% |
| Distributable reserves | 133 | €29,771 | €31,483 | +€1,712 | +5.8% |
| Amounts payable | 17/49 | €287,888 | €254,607 | -€33,282 | -11.6% |
| Amounts payable after more than one year | 17 | €248,545 | €226,034 | -€22,511 | -9.1% |
| Financial debts | 170/4 | €248,545 | €226,034 | -€22,511 | -9.1% |
| Amounts payable within one year | 42/48 | €39,343 | €26,949 | -€12,394 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €23,955 | €22,299 | -€1,656 | -6.9% |
| Financial debts | 43 | €2 | - | -€2 | |
| Credit institutions | 430/8 | €2 | - | -€2 | |
| Trade debts | 44 | €7,866 | - | -€7,866 | |
| Suppliers | 440/4 | €7,866 | - | -€7,866 | |
| Taxes, remuneration and social security | 45 | €2,870 | - | -€2,870 | |
| Taxes | 450/3 | €2,870 | - | -€2,870 | |
| Other amounts payable | 47/48 | €4,650 | €4,650 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,624 | +€1,624 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,441 | €37,566 | -€4,875 | -11.5% |
| Other operating charges | 640/8 | €5,305 | €5,400 | +€95 | +1.8% |
| Gross operating margin | 9900 | €56,961 | €52,939 | -€4,022 | -7.1% |
| Operating profit (loss) | 9901 | €9,216 | €9,973 | +€757 | +8.2% |
| Financial income | 75/76B | €235 | €3,381 | +€3,146 | +1,338% |
| Recurring financial income | 75 | €235 | €3,381 | +€3,146 | +1,338% |
| Financial charges | 65/66B | €4,466 | €10,053 | +€5,586 | +125% |
| Recurring financial charges | 65 | €4,466 | €10,053 | +€5,586 | +125% |
| Profit (loss) for the period before taxes | 9903 | €4,985 | €3,301 | -€1,684 | -33.8% |
| Income taxes | 67/77 | €1,641 | €1,589 | -€52 | -3.2% |
| Profit (loss) for the period | 9904 | €3,344 | €1,712 | -€1,632 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,344 | €1,712 | -€1,632 | -48.8% |
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 22 October 2026 via checked.be.