BARISTA COFFEE: what changed
BARISTA COFFEE
Largest movements
- Tangible fixed assets +€26,030
up €26,030 (+272%), from €9,570 to €35,600
of which Plant, machinery and equipment: +€13,533
- Cash +€4,354
up €4,354 (+26.8%), from €16,237 to €20,591
mainly Net result for the year (+€29,521) and Other debts (+€15,458)
- Receivables within one year -€3,545
down €3,545 (-15.4%), from €23,077 to €19,532
of which Trade receivables: -€13,339
- Deferred charges and accrued income +€2,068
new in 2025: €2,068
- Profit (loss) carried forward +€28,688
up €28,688 (+166%), from €17,325 to €46,013
- Other debts +€15,458
up €15,458 (+44.4%), from €34,822 to €50,280
- Trade debts -€9,531
down €9,531 (-67.4%), from €14,142 to €4,611
- Tax, wage and social debts -€6,443
down €6,443 (-76.3%), from €8,443 to €2,000
of which Taxes: -€3,943
- Financial income +€32,162
up €32,162 (+1,232%), from €2,610 to €34,772
- Taxes -€6,324
down €6,324 (-100%), from €6,324 to €0
- Gross operating margin -€5,952
down €5,952 (-53.8%), from €11,059 to €5,107
- Other operating charges +€2,819
up €2,819 (+85.9%), from €3,281 to €6,100
- Depreciation +€2,316
up €2,316 (+122%), from €1,891 to €4,207
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,332 | €121,504 | +€28,172 | +30.2% |
| Fixed assets | 21/28 | €42,570 | €68,100 | +€25,530 | +60.0% |
| Tangible fixed assets | 22/27 | €9,570 | €35,600 | +€26,030 | +272% |
| Land and buildings | 22 | €1,824 | €1,287 | -€537 | -29.5% |
| Plant, machinery and equipment | 23 | €7,694 | €21,227 | +€13,533 | +176% |
| Furniture and vehicles | 24 | €52 | €13,087 | +€13,035 | +25,067% |
| Financial fixed assets | 28 | €33,000 | €32,500 | -€500 | -1.5% |
| Current assets | 29/58 | €50,762 | €53,404 | +€2,642 | +5.2% |
| Stocks and contracts in progress | 3 | €11,448 | €11,213 | -€235 | -2.1% |
| Stocks | 30/36 | €11,448 | €11,213 | -€235 | -2.1% |
| Amounts receivable within one year | 40/41 | €23,077 | €19,532 | -€3,545 | -15.4% |
| Trade receivables | 40 | €23,077 | €9,738 | -€13,339 | -57.8% |
| Other amounts receivable | 41 | - | €9,794 | +€9,794 | |
| Cash at bank and in hand | 54/58 | €16,237 | €20,591 | +€4,354 | +26.8% |
| Deferred charges and accrued income | 490/1 | - | €2,068 | +€2,068 | |
| Total equity and liabilities | 10/49 | €93,332 | €121,504 | +€28,172 | +30.2% |
| Equity | 10/15 | €35,925 | €64,613 | +€28,688 | +79.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,325 | €46,013 | +€28,688 | +166% |
| Amounts payable | 17/49 | €57,407 | €56,891 | -€517 | -0.9% |
| Amounts payable within one year | 42/48 | €57,407 | €56,891 | -€517 | -0.9% |
| Trade debts | 44 | €14,142 | €4,611 | -€9,531 | -67.4% |
| Suppliers | 440/4 | €14,142 | €4,611 | -€9,531 | -67.4% |
| Taxes, remuneration and social security | 45 | €8,443 | €2,000 | -€6,443 | -76.3% |
| Taxes | 450/3 | €5,943 | €2,000 | -€3,943 | -66.3% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €34,822 | €50,280 | +€15,458 | +44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,891 | €4,207 | +€2,316 | +122% |
| Other operating charges | 640/8 | €3,281 | €6,100 | +€2,819 | +85.9% |
| Gross operating margin | 9900 | €11,059 | €5,107 | -€5,952 | -53.8% |
| Operating profit (loss) | 9901 | €5,887 | -€5,200 | -€11,087 | |
| Financial income | 75/76B | €2,610 | €34,772 | +€32,162 | +1,232% |
| Recurring financial income | 75 | €2,610 | €34,772 | +€32,162 | +1,232% |
| Financial charges | 65/66B | €165 | €51 | -€114 | -69.1% |
| Recurring financial charges | 65 | €165 | €51 | -€114 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | €8,332 | €29,521 | +€21,189 | +254% |
| Income taxes | 67/77 | €6,324 | €0 | -€6,324 | -100% |
| Profit (loss) for the period | 9904 | €2,008 | €29,521 | +€27,513 | +1,370% |
| Profit (loss) for the period to be appropriated | 9905 | €2,008 | €29,521 | +€27,513 | +1,370% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.