BRUSSELS COFFEE BAR: 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.
BRUSSELS COFFEE BAR
Largest movements
- Tangible fixed assets -€62,266
down €62,266 (-16.7%), from €372,647 to €310,381
- Stocks and contracts -€10,063
down €10,063 (-41.4%), from €24,327 to €14,264
- Cash -€7,808
down €7,808 (-95.6%), from €8,171 to €363
mainly Net result for the year (-€106,859) and Other debts (-€15,555)
- Profit (loss) carried forward -€106,860
down €106,860 (-162%), from -€66,043 to -€172,903
- Debts after one year +€47,627
new in 2025: €47,627
- Other debts -€15,555
down €15,555 (-3.6%), from €430,713 to €415,158
- Current portion of long-term debt -€7,781
down €7,781 (-50.9%), from €15,285 to €7,504
- Trade debts -€6,676
down €6,676 (-16.2%), from €41,183 to €34,507
- Staff costs -€39,593
down €39,593 (-56.1%), from €70,609 to €31,016
- Gross operating margin -€28,838
down €28,838, from €21,462 to -€7,376
- Provisions +€20,000
no longer reported in 2025 (was -€20,000)
- Depreciation +€13,101
up €13,101 (+28.6%), from €45,856 to €58,957
- Financial charges +€1,550
up €1,550 (+68.4%), from €2,266 to €3,816
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 | €515,559 | €429,834 | -€85,725 | -16.6% |
| Fixed assets | 21/28 | €470,471 | €403,405 | -€67,066 | -14.3% |
| Tangible fixed assets | 22/27 | €372,647 | €310,381 | -€62,266 | -16.7% |
| Plant, machinery and equipment | 23 | €109,559 | €83,536 | -€26,023 | -23.8% |
| Furniture and vehicles | 24 | €14,093 | €6,153 | -€7,940 | -56.3% |
| Other tangible fixed assets | 26 | €248,995 | €220,692 | -€28,303 | -11.4% |
| Financial fixed assets | 28 | €97,824 | €93,024 | -€4,800 | -4.9% |
| Current assets | 29/58 | €45,088 | €26,429 | -€18,659 | -41.4% |
| Stocks and contracts in progress | 3 | €24,327 | €14,264 | -€10,063 | -41.4% |
| Stocks | 30/36 | €24,327 | €14,264 | -€10,063 | -41.4% |
| Amounts receivable within one year | 40/41 | €9,029 | €9,875 | +€846 | +9.4% |
| Trade receivables | 40 | €439 | €1,285 | +€846 | +193% |
| Other amounts receivable | 41 | €8,590 | €8,590 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,171 | €363 | -€7,808 | -95.6% |
| Deferred charges and accrued income | 490/1 | €3,561 | €1,927 | -€1,634 | -45.9% |
| Total equity and liabilities | 10/49 | €515,559 | €429,834 | -€85,725 | -16.6% |
| Equity | 10/15 | €21,706 | -€85,154 | -€106,860 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €69,157 | €69,157 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,507 | €2,507 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,507 | €2,507 | = | 0.0% |
| Distributable reserves | 133 | €66,650 | €66,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,043 | -€172,903 | -€106,860 | -162% |
| Amounts payable | 17/49 | €493,853 | €514,988 | +€21,135 | +4.3% |
| Amounts payable after more than one year | 17 | - | €47,627 | +€47,627 | |
| Financial debts | 170/4 | - | €47,627 | +€47,627 | |
| Amounts payable within one year | 42/48 | €493,590 | €467,361 | -€26,229 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €15,285 | €7,504 | -€7,781 | -50.9% |
| Financial debts | 43 | - | €1,487 | +€1,487 | |
| Credit institutions | 430/8 | - | €1,487 | +€1,487 | |
| Trade debts | 44 | €41,183 | €34,507 | -€6,676 | -16.2% |
| Suppliers | 440/4 | €41,183 | €34,507 | -€6,676 | -16.2% |
| Taxes, remuneration and social security | 45 | €6,409 | €8,705 | +€2,296 | +35.8% |
| Taxes | 450/3 | €4,643 | €8,204 | +€3,561 | +76.7% |
| Remuneration and social security | 454/9 | €1,766 | €501 | -€1,265 | -71.6% |
| Other amounts payable | 47/48 | €430,713 | €415,158 | -€15,555 | -3.6% |
| Accrued charges and deferred income | 492/3 | €263 | - | -€263 | |
| Remuneration, social security and pensions | 62 | €70,609 | €31,016 | -€39,593 | -56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,856 | €58,957 | +€13,101 | +28.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€20,000 | - | +€20,000 | |
| Other operating charges | 640/8 | €1,833 | €3,313 | +€1,480 | +80.7% |
| Non-recurring operating charges | 66A | - | €2,309 | +€2,309 | |
| Gross operating margin | 9900 | €21,462 | -€7,376 | -€28,838 | |
| Operating profit (loss) | 9901 | -€76,836 | -€102,971 | -€26,135 | -34.0% |
| Financial income | 75/76B | €64 | - | -€64 | |
| Recurring financial income | 75 | €64 | - | -€64 | |
| Financial charges | 65/66B | €2,266 | €3,816 | +€1,550 | +68.4% |
| Recurring financial charges | 65 | €2,266 | €3,816 | +€1,550 | +68.4% |
| Profit (loss) for the period before taxes | 9903 | -€79,038 | -€106,787 | -€27,749 | -35.1% |
| Income taxes | 67/77 | €221 | €72 | -€149 | -67.4% |
| Profit (loss) for the period | 9904 | -€79,259 | -€106,859 | -€27,600 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,259 | -€106,859 | -€27,600 | -34.8% |
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 24 October 2026 via checked.be.