B.B. Choc-Coffee: 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.
B.B. Choc-Coffee
Largest movements
- Cash -€197
no longer reported in 2025 (was €197)
mainly Current portion of long-term debt (-€5,750) and Net result for the year (-€2,344)
- Other debts +€7,500
up €7,500 (+36.8%), from €20,373 to €27,873
- Current portion of long-term debt -€5,750
no longer reported in 2025 (was €5,750)
- Profit (loss) carried forward -€2,344
down €2,344 (-3.0%), from -€79,236 to -€81,581
- Debts after one year +€397
up €397 (+0.9%), from €43,310 to €43,708
- Financial charges -€393
down €393 (-18.8%), from €2,091 to €1,697
- Gross operating margin -€178
down €178 (-2,309%), from -€8 to -€185
- Other operating charges -€112
down €112 (-19.5%), from €573 to €462
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 | €197 | - | -€197 | |
| Current assets | 29/58 | €197 | - | -€197 | |
| Cash at bank and in hand | 54/58 | €197 | - | -€197 | |
| Total equity and liabilities | 10/49 | €197 | - | -€197 | |
| Equity | 10/15 | -€69,236 | -€71,581 | -€2,344 | -3.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,236 | -€81,581 | -€2,344 | -3.0% |
| Amounts payable | 17/49 | €69,433 | €71,581 | +€2,148 | +3.1% |
| Amounts payable after more than one year | 17 | €43,310 | €43,708 | +€397 | +0.9% |
| Financial debts | 170/4 | €43,310 | €43,708 | +€397 | +0.9% |
| Amounts payable within one year | 42/48 | €26,123 | €27,873 | +€1,750 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €5,750 | - | -€5,750 | |
| Other amounts payable | 47/48 | €20,373 | €27,873 | +€7,500 | +36.8% |
| Other operating charges | 640/8 | €573 | €462 | -€112 | -19.5% |
| Gross operating margin | 9900 | -€8 | -€185 | -€178 | -2,309% |
| Operating profit (loss) | 9901 | -€581 | -€647 | -€66 | -11.4% |
| Financial charges | 65/66B | €2,091 | €1,697 | -€393 | -18.8% |
| Recurring financial charges | 65 | €2,091 | €1,697 | -€393 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,672 | -€2,344 | +€327 | +12.2% |
| Profit (loss) for the period | 9904 | -€2,672 | -€2,344 | +€327 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,672 | -€2,344 | +€327 | +12.2% |
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 18 October 2026 via checked.be.