BLUE MOON KAFFEE: what changed
BLUE MOON KAFFEE
Largest movements
- Cash -€6,785
down €6,785 (-99.9%), from €6,792 to €7
mainly Advances received (-€6,702) and Trade debts (-€5,901)
- Receivables within one year -€2,731
down €2,731 (-7.6%), from €35,889 to €33,159
of which Trade receivables: -€6,493
- Advances received -€6,702
down €6,702 (-100%), from €6,702 to €0
- Trade debts -€5,901
down €5,901 (-60.2%), from €9,810 to €3,909
- Reserves +€4,091
up €4,091 (+554%), from €739 to €4,830
of which Distributable reserves: +€4,091
- Tax, wage and social debts -€1,003
down €1,003 (-38.7%), from €2,589 to €1,586
of which Taxes: -€1,102
- Gross operating margin +€7,352
up €7,352 (+2,740%), from €268 to €7,620
- Staff costs +€5,232
up €5,232, from -€3,541 to €1,691
- Financial charges -€2,189
down €2,189 (-70.8%), from €3,091 to €902
- Taxes +€409
new in 2025: €409
- Financial income -€316
down €316 (-100.0%), from €316 to €0
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 | €42,682 | €33,166 | -€9,516 | -22.3% |
| Current assets | 29/58 | €42,682 | €33,166 | -€9,516 | -22.3% |
| Amounts receivable within one year | 40/41 | €35,889 | €33,159 | -€2,731 | -7.6% |
| Trade receivables | 40 | €6,638 | €145 | -€6,493 | -97.8% |
| Other amounts receivable | 41 | €29,251 | €33,013 | +€3,762 | +12.9% |
| Cash at bank and in hand | 54/58 | €6,792 | €7 | -€6,785 | -99.9% |
| Total equity and liabilities | 10/49 | €42,682 | €33,166 | -€9,516 | -22.3% |
| Equity | 10/15 | €23,580 | €27,671 | +€4,091 | +17.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €739 | €4,830 | +€4,091 | +554% |
| Non-distributable reserves | 130/1 | €739 | €739 | = | 0.0% |
| Reserves not available under the articles | 1311 | €739 | €739 | = | 0.0% |
| Distributable reserves | 133 | - | €4,091 | +€4,091 | |
| Profit (loss) carried forward | 14 | €4,241 | €4,241 | = | 0.0% |
| Amounts payable | 17/49 | €19,102 | €5,495 | -€13,607 | -71.2% |
| Amounts payable within one year | 42/48 | €19,102 | €5,495 | -€13,607 | -71.2% |
| Trade debts | 44 | €9,810 | €3,909 | -€5,901 | -60.2% |
| Suppliers | 440/4 | €9,810 | €3,909 | -€5,901 | -60.2% |
| Advances received on contracts in progress | 46 | €6,702 | €0 | -€6,702 | -100% |
| Taxes, remuneration and social security | 45 | €2,589 | €1,586 | -€1,003 | -38.7% |
| Taxes | 450/3 | €2,589 | €1,487 | -€1,102 | -42.6% |
| Remuneration and social security | 454/9 | €0 | €99 | +€99 | |
| Remuneration, social security and pensions | 62 | -€3,541 | €1,691 | +€5,232 | |
| Other operating charges | 640/8 | €628 | €528 | -€101 | -16.0% |
| Gross operating margin | 9900 | €268 | €7,620 | +€7,352 | +2,740% |
| Operating profit (loss) | 9901 | €3,181 | €5,402 | +€2,221 | +69.8% |
| Financial income | 75/76B | €316 | €0 | -€316 | -100.0% |
| Recurring financial income | 75 | €316 | €0 | -€316 | -100.0% |
| Financial charges | 65/66B | €3,091 | €902 | -€2,189 | -70.8% |
| Recurring financial charges | 65 | €3,091 | €902 | -€2,189 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | €407 | €4,500 | +€4,093 | +1,007% |
| Income taxes | 67/77 | - | €409 | +€409 | |
| Profit (loss) for the period | 9904 | €407 | €4,091 | +€3,684 | +906% |
| Profit (loss) for the period to be appropriated | 9905 | €407 | €4,091 | +€3,684 | +906% |
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 3 November 2026 via checked.be.