VE 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.
VE CAFE
Largest movements
- Receivables within one year +€17,580
up €17,580 (+97.3%), from €18,062 to €35,642
of which Trade receivables: +€14,736
- Cash +€13,530
up €13,530 (+21.4%), from €63,309 to €76,839
mainly Net result for the year (+€44,746) and Other debts (+€23,814)
- Tangible fixed assets +€6,914
up €6,914 (+259%), from €2,669 to €9,583
of which Furniture and vehicles: +€6,226
- Stocks and contracts -€4,311
down €4,311 (-59.4%), from €7,253 to €2,942
- Other debts +€23,814
up €23,814 (+400%), from €5,954 to €29,767
- Profit (loss) carried forward +€17,738
no longer reported in 2025 (was -€17,738)
- Trade debts -€8,084
down €8,084 (-25.7%), from €31,453 to €23,369
- Gross operating margin +€103,695
up €103,695 (+92.6%), from €111,921 to €215,616
- Staff costs +€36,087
up €36,087 (+30.6%), from €118,039 to €154,127
- Taxes +€10,503
new in 2025: €10,503
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 | €96,163 | €129,887 | +€33,724 | +35.1% |
| Fixed assets | 21/28 | €2,669 | €9,583 | +€6,914 | +259% |
| Tangible fixed assets | 22/27 | €2,669 | €9,583 | +€6,914 | +259% |
| Plant, machinery and equipment | 23 | €1,229 | €1,917 | +€688 | +56.0% |
| Furniture and vehicles | 24 | €1,440 | €7,666 | +€6,226 | +432% |
| Current assets | 29/58 | €93,494 | €120,304 | +€26,810 | +28.7% |
| Stocks and contracts in progress | 3 | €7,253 | €2,942 | -€4,311 | -59.4% |
| Stocks | 30/36 | €7,253 | €2,942 | -€4,311 | -59.4% |
| Amounts receivable within one year | 40/41 | €18,062 | €35,642 | +€17,580 | +97.3% |
| Trade receivables | 40 | €358 | €15,094 | +€14,736 | +4,121% |
| Other amounts receivable | 41 | €17,704 | €20,548 | +€2,844 | +16.1% |
| Cash at bank and in hand | 54/58 | €63,309 | €76,839 | +€13,530 | +21.4% |
| Deferred charges and accrued income | 490/1 | €4,871 | €4,881 | +€10 | +0.2% |
| Total equity and liabilities | 10/49 | €96,163 | €129,887 | +€33,724 | +35.1% |
| Equity | 10/15 | €35,061 | €52,799 | +€17,738 | +50.6% |
| Contributions | 10/11 | €41,500 | €41,500 | = | 0.0% |
| Reserves | 13 | €11,299 | €11,299 | = | 0.0% |
| Distributable reserves | 133 | €11,299 | €11,299 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,738 | - | +€17,738 | |
| Amounts payable | 17/49 | €61,102 | €77,089 | +€15,987 | +26.2% |
| Amounts payable within one year | 42/48 | €60,702 | €77,089 | +€16,387 | +27.0% |
| Trade debts | 44 | €31,453 | €23,369 | -€8,084 | -25.7% |
| Suppliers | 440/4 | €31,453 | €23,369 | -€8,084 | -25.7% |
| Taxes, remuneration and social security | 45 | €23,296 | €23,953 | +€657 | +2.8% |
| Taxes | 450/3 | €11,155 | €7,215 | -€3,941 | -35.3% |
| Remuneration and social security | 454/9 | €12,140 | €16,738 | +€4,598 | +37.9% |
| Other amounts payable | 47/48 | €5,954 | €29,767 | +€23,814 | +400% |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Remuneration, social security and pensions | 62 | €118,039 | €154,127 | +€36,087 | +30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,418 | €2,172 | -€246 | -10.2% |
| Other operating charges | 640/8 | €766 | €829 | +€62 | +8.1% |
| Gross operating margin | 9900 | €111,921 | €215,616 | +€103,695 | +92.6% |
| Operating profit (loss) | 9901 | -€9,302 | €58,489 | +€67,791 | |
| Financial income | 75/76B | - | €433 | +€433 | |
| Recurring financial income | 75 | - | €433 | +€433 | |
| Financial charges | 65/66B | €2,585 | €3,673 | +€1,088 | +42.1% |
| Recurring financial charges | 65 | €2,585 | €3,673 | +€1,088 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,887 | €55,249 | +€67,136 | |
| Income taxes | 67/77 | - | €10,503 | +€10,503 | |
| Profit (loss) for the period | 9904 | -€11,887 | €44,746 | +€56,633 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,887 | €44,746 | +€56,633 |
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 13 October 2026 via checked.be.