50 Koffies: 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.
50 Koffies
Largest movements
- Receivables within one year -€7,100
down €7,100 (-26.1%), from €27,251 to €20,151
of which Other amounts receivable: -€14,962
- Cash +€4,831
up €4,831 (+12,822%), from €38 to €4,869
mainly Net result for the year (+€15,419) and Debts after one year (+€13,901)
- Tangible fixed assets -€654
down €654 (-23.6%), from €2,777 to €2,123
- Trade debts -€33,938
down €33,938 (-66.1%), from €51,362 to €17,424
- Profit (loss) carried forward +€15,419
up €15,419 (+34.8%), from -€44,338 to -€28,919
- Debts after one year +€13,901
up €13,901 (+1,003%), from €1,386 to €15,287
- Current portion of long-term debt -€8,499
down €8,499 (-88.3%), from €9,620 to €1,122
- Accrued charges and deferred income +€5,346
new in 2025: €5,346
- Gross operating margin +€59,086
up €59,086, from -€11,243 to €47,844
- Financial income +€30,177
up €30,177 (+16,582%), from €182 to €30,359
of which Non-recurring financial income: +€27,377
- Staff costs +€22,418
up €22,418 (+61.1%), from €36,689 to €59,107
- Financial charges -€1,975
down €1,975 (-66.3%), from €2,979 to €1,004
- Other operating charges +€1,899
up €1,899 (+306%), from €620 to €2,519
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 | €30,065 | €27,143 | -€2,922 | -9.7% |
| Fixed assets | 21/28 | €2,777 | €2,123 | -€654 | -23.6% |
| Tangible fixed assets | 22/27 | €2,777 | €2,123 | -€654 | -23.6% |
| Furniture and vehicles | 24 | €2,777 | €2,123 | -€654 | -23.6% |
| Current assets | 29/58 | €27,289 | €25,020 | -€2,269 | -8.3% |
| Amounts receivable within one year | 40/41 | €27,251 | €20,151 | -€7,100 | -26.1% |
| Trade receivables | 40 | €6,167 | €14,029 | +€7,862 | +127% |
| Other amounts receivable | 41 | €21,084 | €6,122 | -€14,962 | -71.0% |
| Cash at bank and in hand | 54/58 | €38 | €4,869 | +€4,831 | +12,822% |
| Total equity and liabilities | 10/49 | €30,065 | €27,143 | -€2,922 | -9.7% |
| Equity | 10/15 | -€42,338 | -€26,919 | +€15,419 | +36.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,338 | -€28,919 | +€15,419 | +34.8% |
| Amounts payable | 17/49 | €72,404 | €54,062 | -€18,341 | -25.3% |
| Amounts payable after more than one year | 17 | €1,386 | €15,287 | +€13,901 | +1,003% |
| Financial debts | 170/4 | €1,386 | €15,287 | +€13,901 | +1,003% |
| Amounts payable within one year | 42/48 | €71,018 | €33,429 | -€37,589 | -52.9% |
| Current portion of amounts payable after more than one year | 42 | €9,620 | €1,122 | -€8,499 | -88.3% |
| Financial debts | 43 | €93 | - | -€93 | |
| Credit institutions | 430/8 | €93 | - | -€93 | |
| Trade debts | 44 | €51,362 | €17,424 | -€33,938 | -66.1% |
| Suppliers | 440/4 | €51,362 | €17,424 | -€33,938 | -66.1% |
| Taxes, remuneration and social security | 45 | €9,942 | €14,883 | +€4,940 | +49.7% |
| Taxes | 450/3 | €5,783 | €7,555 | +€1,772 | +30.6% |
| Remuneration and social security | 454/9 | €4,159 | €7,328 | +€3,169 | +76.2% |
| Accrued charges and deferred income | 492/3 | - | €5,346 | +€5,346 | |
| Remuneration, social security and pensions | 62 | €36,689 | €59,107 | +€22,418 | +61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €493 | €654 | +€161 | +32.6% |
| Other operating charges | 640/8 | €620 | €2,519 | +€1,899 | +306% |
| Gross operating margin | 9900 | -€11,243 | €47,844 | +€59,086 | |
| Operating profit (loss) | 9901 | -€49,045 | -€14,437 | +€34,609 | +70.6% |
| Financial income | 75/76B | €182 | €30,359 | +€30,177 | +16,582% |
| Recurring financial income | 75 | €182 | €2,983 | +€2,801 | +1,539% |
| Non-recurring financial income | 76B | - | €27,377 | +€27,377 | |
| Financial charges | 65/66B | €2,979 | €1,004 | -€1,975 | -66.3% |
| Recurring financial charges | 65 | €2,979 | €1,004 | -€1,975 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | -€51,842 | €14,919 | +€66,760 | |
| Income taxes | 67/77 | €500 | -€500 | -€1,000 | |
| Profit (loss) for the period | 9904 | -€52,342 | €15,419 | +€67,761 | |
| Profit (loss) for the period to be appropriated | 9905 | -€52,342 | €15,419 | +€67,761 |
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 29 October 2026 via checked.be.