AFTERNOONS & COFFEE SPOONS: 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.
AFTERNOONS & COFFEE SPOONS
Largest movements
- Tangible fixed assets +€378,684
up €378,684 (+8,444%), from €4,485 to €383,169
of which Land and buildings: +€317,176
- Receivables within one year +€61,978
up €61,978 (+58.0%), from €106,890 to €168,868
of which Trade receivables: +€61,338
- Cash +€46,894
up €46,894 (+19.0%), from €246,478 to €293,372
mainly Debts after one year (+€246,673) and Trade debts (+€112,479)
- Debts after one year +€246,673
new in 2025: €246,673
- Trade debts +€112,479
up €112,479 (+2,344%), from €4,798 to €117,277
- Reserves +€48,450
up €48,450 (+24.7%), from €196,079 to €244,529
of which Distributable reserves: +€48,450
- Other debts +€48,181
up €48,181 (+503%), from €9,579 to €57,760
- Current portion of long-term debt +€14,164
new in 2025: €14,164
- Gross operating margin +€105,005
up €105,005 (+346%), from €30,309 to €135,314
- Other operating charges +€46,322
up €46,322 (+8,667%), from €534 to €46,856
- Taxes +€10,005
up €10,005 (+111%), from €8,983 to €18,988
- Depreciation +€9,328
up €9,328 (+726%), from €1,285 to €10,613
- Financial charges +€4,957
up €4,957 (+414%), from €1,197 to €6,154
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 | €358,788 | €848,610 | +€489,822 | +137% |
| Fixed assets | 21/28 | €4,875 | €383,559 | +€378,684 | +7,768% |
| Tangible fixed assets | 22/27 | €4,485 | €383,169 | +€378,684 | +8,444% |
| Land and buildings | 22 | - | €317,176 | +€317,176 | |
| Furniture and vehicles | 24 | €4,485 | €3,413 | -€1,072 | -23.9% |
| Other tangible fixed assets | 26 | - | €62,580 | +€62,580 | |
| Financial fixed assets | 28 | €390 | €390 | = | 0.0% |
| Current assets | 29/58 | €353,913 | €465,051 | +€111,138 | +31.4% |
| Amounts receivable within one year | 40/41 | €106,890 | €168,868 | +€61,978 | +58.0% |
| Trade receivables | 40 | €44,700 | €106,039 | +€61,338 | +137% |
| Other amounts receivable | 41 | €62,190 | €62,829 | +€640 | +1.0% |
| Cash at bank and in hand | 54/58 | €246,478 | €293,372 | +€46,894 | +19.0% |
| Deferred charges and accrued income | 490/1 | €545 | €2,812 | +€2,266 | +416% |
| Total equity and liabilities | 10/49 | €358,788 | €848,610 | +€489,822 | +137% |
| Equity | 10/15 | €342,802 | €398,211 | +€55,409 | +16.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €196,079 | €244,529 | +€48,450 | +24.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €194,220 | €242,670 | +€48,450 | +24.9% |
| Profit (loss) carried forward | 14 | €140,525 | €147,484 | +€6,959 | +5.0% |
| Amounts payable | 17/49 | €15,986 | €450,399 | +€434,413 | +2,717% |
| Amounts payable after more than one year | 17 | - | €246,673 | +€246,673 | |
| Financial debts | 170/4 | - | €246,673 | +€246,673 | |
| Amounts payable within one year | 42/48 | €15,986 | €203,726 | +€187,740 | +1,174% |
| Current portion of amounts payable after more than one year | 42 | - | €14,164 | +€14,164 | |
| Financial debts | 43 | €213 | €0 | -€213 | -100% |
| Credit institutions | 430/8 | €213 | €0 | -€213 | -100% |
| Trade debts | 44 | €4,798 | €117,277 | +€112,479 | +2,344% |
| Suppliers | 440/4 | €4,798 | €117,277 | +€112,479 | +2,344% |
| Taxes, remuneration and social security | 45 | €1,396 | €14,526 | +€13,130 | +940% |
| Taxes | 450/3 | €1,396 | €14,526 | +€13,130 | +940% |
| Other amounts payable | 47/48 | €9,579 | €57,760 | +€48,181 | +503% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,285 | €10,613 | +€9,328 | +726% |
| Other operating charges | 640/8 | €534 | €46,856 | +€46,322 | +8,667% |
| Gross operating margin | 9900 | €30,309 | €135,314 | +€105,005 | +346% |
| Operating profit (loss) | 9901 | €28,490 | €77,845 | +€49,355 | +173% |
| Financial income | 75/76B | €2,508 | €2,707 | +€199 | +7.9% |
| Recurring financial income | 75 | €2,508 | €2,707 | +€199 | +7.9% |
| Financial charges | 65/66B | €1,197 | €6,154 | +€4,957 | +414% |
| Recurring financial charges | 65 | €1,197 | €6,154 | +€4,957 | +414% |
| Profit (loss) for the period before taxes | 9903 | €29,801 | €74,397 | +€44,597 | +150% |
| Income taxes | 67/77 | €8,983 | €18,988 | +€10,005 | +111% |
| Profit (loss) for the period | 9904 | €20,818 | €55,409 | +€34,592 | +166% |
| Profit (loss) for the period to be appropriated | 9905 | €20,818 | €55,409 | +€34,592 | +166% |
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 1 November 2026 via checked.be.