briz 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.
What changed
briz coffee
NACE 46.370, Wholesale trade
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.2m
2024 · €519,713+€685,966
Equity
€6.8m
2024 · €6.3m+€505,680
Cash
€61,849
2024 · €99,058-€37,209
Balance sheet total
€32.1m
2024 · €15.7m+€16.4m
Largest movements
Assets
- Receivables within one year +€10.5m
up €10.5m (+175.7%), from €6.0m to €16.5m
of which Other amounts receivable: +€6.2m
- Deferred charges and accrued income +€5.5m
up €5.5m (+36036.1%), from €15,233 to €5.5m
- Stocks and contracts +€379,827
up €379,827 (+4.0%), from €9.6m to €10.0m
Equity and liabilities
- Short-term financial debts +€12.6m
up €12.6m (+161.3%), from €7.8m to €20.4m
- Other debts +€2.6m
up €2.6m (+618.6%), from €415,395 to €3.0m
- Profit (loss) carried forward +€665,880
up €665,880 (+14.5%), from €4.6m to €5.2m
- Trade debts +€356,769
up €356,769 (+54.4%), from €655,513 to €1.0m
Income statement
- Turnover +€27.0m
up €27.0m (+55.4%), from €48.7m to €75.7m
- Goods and materials +€25.3m
up €25.3m (+55.5%), from €45.5m to €70.8m
of which Purchases: +€26.3m
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.
Result 2024
€519,713
Turnover
+€27.0m
Other operating income
+€144,952
Goods and materials
-€25.3m
Services and other goods
-€168,919
Staff costs
-€21,826
Depreciation
-€206
Provisions
-€204,687
Other operating charges
-€43
Financial income
-€5,085
Financial charges
-€552,250
Taxes
-€229,721
Result 2025
€1.2m
Cash bridge derived
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.
From operations
-€11.9m
Investment
-€4,012
Financing
+€11.9m
Cash 2024
€99,058
From operations (derived)
-€11.9m
Net result for the year
+€1.2m
Depreciation
+€6,189
Stocks and contracts
-€379,827
Receivables within one year
-€10.5m
Deferred charges and accrued income
-€5.5m
Provisions
+€204,687
Trade debts
+€356,769
Tax, wage and social debts
+€68,252
Other debts
+€2.6m
Accrued charges and deferred income
+€59,110
Investment (derived)
-€4,012
Investment in fixed assets (net)
-€4,012
Financing
+€11.9m
Short-term financial debts
+€12.6m
Contributions, distributions and other
-€700,000
Cash 2025
€61,849
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,715,369 | €32,074,956 | +€16.4m | +104.1% |
| Fixed assets | 21/28 | €15,953 | €13,776 | -€2,177 | -13.6% |
| Tangible fixed assets | 22/27 | €15,953 | €13,776 | -€2,177 | -13.6% |
| Plant, machinery and equipment | 23 | €14,787 | €12,917 | -€1,870 | -12.6% |
| Furniture and vehicles | 24 | €1,166 | €860 | -€307 | -26.3% |
| Current assets | 29/58 | €15,699,415 | €32,061,180 | +€16.4m | +104.2% |
| Stocks and contracts in progress | 3 | €9,590,753 | €9,970,580 | +€379,827 | +4.0% |
| Stocks | 30/36 | €9,590,753 | €9,970,580 | +€379,827 | +4.0% |
| Goods purchased for resale | 34 | €9,590,753 | €9,970,580 | +€379,827 | +4.0% |
| Amounts receivable within one year | 40/41 | €5,994,370 | €16,523,980 | +€10.5m | +175.7% |
| Trade receivables | 40 | €5,264,270 | €9,640,141 | +€4.4m | +83.1% |
| Other amounts receivable | 41 | €730,101 | €6,883,839 | +€6.2m | +842.9% |
| Cash at bank and in hand | 54/58 | €99,058 | €61,849 | -€37,209 | -37.6% |
| Deferred charges and accrued income | 490/1 | €15,233 | €5,504,771 | +€5.5m | +36036.1% |
| Total equity and liabilities | 10/49 | €15,715,369 | €32,074,956 | +€16.4m | +104.1% |
| Equity | 10/15 | €6,271,297 | €6,776,976 | +€505,680 | +8.1% |
| Contributions | 10/11 | €1,170,000 | €1,170,000 | = | 0.0% |
| Capital | 10 | €1,170,000 | €1,170,000 | = | 0.0% |
| Issued capital | 100 | €1,170,000 | €1,170,000 | = | 0.0% |
| Reserves | 13 | €518,142 | €357,942 | -€160,200 | -30.9% |
| Non-distributable reserves | 130/1 | €117,000 | €117,000 | = | 0.0% |
| Legal reserve | 130 | €117,000 | €117,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €401,142 | €240,942 | -€160,200 | -39.9% |
| Profit (loss) carried forward | 14 | €4,583,155 | €5,249,035 | +€665,880 | +14.5% |
| Provisions and deferred taxes | 16 | - | €204,687 | +€204,687 | |
| Provisions for liabilities and charges | 160/5 | - | €204,687 | +€204,687 | |
| Other liabilities and charges | 164/5 | - | €204,687 | +€204,687 | |
| Amounts payable | 17/49 | €9,444,072 | €25,093,293 | +€15.6m | +165.7% |
| Amounts payable within one year | 42/48 | €8,970,611 | €24,560,723 | +€15.6m | +173.8% |
| Financial debts | 43 | €7,806,524 | €20,402,009 | +€12.6m | +161.3% |
| Credit institutions | 430/8 | €7,806,524 | €20,402,009 | +€12.6m | +161.3% |
| Trade debts | 44 | €655,513 | €1,012,282 | +€356,769 | +54.4% |
| Suppliers | 440/4 | €655,513 | €1,012,282 | +€356,769 | +54.4% |
| Taxes, remuneration and social security | 45 | €93,179 | €161,431 | +€68,252 | +73.2% |
| Taxes | 450/3 | €50,260 | €114,807 | +€64,547 | +128.4% |
| Remuneration and social security | 454/9 | €42,919 | €46,624 | +€3,705 | +8.6% |
| Other amounts payable | 47/48 | €415,395 | €2,985,000 | +€2.6m | +618.6% |
| Accrued charges and deferred income | 492/3 | €473,461 | €532,571 | +€59,110 | +12.5% |
| Operating income | 70/76A | €48,718,542 | €75,847,658 | +€27.1m | +55.7% |
| Turnover | 70 | €48,702,426 | €75,686,589 | +€27.0m | +55.4% |
| Other operating income | 74 | €16,117 | €161,068 | +€144,952 | +899.4% |
| Operating charges | 60/66A | €47,008,710 | €72,664,803 | +€25.7m | +54.6% |
| Goods for resale, raw materials and consumables | 60 | €45,525,580 | €70,785,992 | +€25.3m | +55.5% |
| Purchases | 600/8 | €44,899,116 | €71,165,818 | +€26.3m | +58.5% |
| Change in stocks: decrease (increase) | 609 | €626,464 | -€379,827 | -€1.0m | |
| Services and other goods | 61 | €1,073,359 | €1,242,278 | +€168,919 | +15.7% |
| Remuneration, social security and pensions | 62 | €402,227 | €424,053 | +€21,826 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,983 | €6,189 | +€206 | +3.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €204,687 | +€204,687 | |
| Other operating charges | 640/8 | €1,561 | €1,605 | +€43 | +2.8% |
| Operating profit (loss) | 9901 | €1,709,832 | €3,182,855 | +€1.5m | +86.2% |
| Financial income | 75/76B | €20,770 | €15,685 | -€5,085 | -24.5% |
| Recurring financial income | 75 | €20,770 | €15,685 | -€5,085 | -24.5% |
| Income from current assets | 751 | €20,770 | €14,874 | -€5,896 | -28.4% |
| Other financial income | 752/9 | - | €811 | +€811 | |
| Financial charges | 65/66B | €1,022,006 | €1,574,256 | +€552,250 | +54.0% |
| Recurring financial charges | 65 | €1,022,006 | €1,574,256 | +€552,250 | +54.0% |
| Debt charges | 650 | €724,370 | €1,179,681 | +€455,311 | +62.9% |
| Other financial charges | 652/9 | €297,636 | €394,575 | +€96,939 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €708,597 | €1,624,283 | +€915,687 | +129.2% |
| Income taxes | 67/77 | €188,883 | €418,604 | +€229,721 | +121.6% |
| Taxes | 670/3 | €188,883 | €418,604 | +€229,721 | +121.6% |
| Profit (loss) for the period | 9904 | €519,713 | €1,205,680 | +€685,966 | +132.0% |
| Transfer from tax-exempt reserves | 789 | €225,258 | €160,200 | -€65,058 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €744,972 | €1,365,880 | +€620,908 | +83.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.