C&C 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.
C&C COFFEE
Largest movements
- Receivables within one year +€11,489
up €11,489 (+134.1%), from €8,569 to €20,058
of which Other amounts receivable: +€8,247
- Cash -€7,440
down €7,440 (-90.9%), from €8,185 to €744
mainly Net result for the year (-€14,975) and Receivables within one year (-€11,489)
- Tangible fixed assets -€5,342
down €5,342 (-10.0%), from €53,414 to €48,072
- Profit (loss) carried forward -€14,975
down €14,975 (-78.8%), from -€19,001 to -€33,975
- Trade debts +€7,496
up €7,496 (+83.8%), from €8,943 to €16,439
- Debts after one year +€6,518
up €6,518 (+10.7%), from €61,005 to €67,523
- Gross operating margin -€38,565
down €38,565, from €31,884 to -€6,681
- Depreciation +€5,824
up €5,824 (+634.0%), from €919 to €6,743
- Staff costs +€1,037
up €1,037 (+2115.5%), from €49 to €1,086
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,168 | €68,875 | -€1,292 | -1.8% |
| Fixed assets | 21/28 | €53,414 | €48,072 | -€5,342 | -10.0% |
| Tangible fixed assets | 22/27 | €53,414 | €48,072 | -€5,342 | -10.0% |
| Plant, machinery and equipment | 23 | €53,414 | €48,072 | -€5,342 | -10.0% |
| Current assets | 29/58 | €16,754 | €20,803 | +€4,049 | +24.2% |
| Amounts receivable within one year | 40/41 | €8,569 | €20,058 | +€11,489 | +134.1% |
| Trade receivables | 40 | €984 | €4,227 | +€3,243 | +329.5% |
| Other amounts receivable | 41 | €7,585 | €15,832 | +€8,247 | +108.7% |
| Cash at bank and in hand | 54/58 | €8,185 | €744 | -€7,440 | -90.9% |
| Total equity and liabilities | 10/49 | €70,168 | €68,875 | -€1,292 | -1.8% |
| Equity | 10/15 | -€401 | -€15,375 | -€14,975 | -3737.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,001 | -€33,975 | -€14,975 | -78.8% |
| Amounts payable | 17/49 | €70,568 | €84,251 | +€13,682 | +19.4% |
| Amounts payable after more than one year | 17 | €61,005 | €67,523 | +€6,518 | +10.7% |
| Other amounts payable | 178/9 | €61,005 | €67,523 | +€6,518 | +10.7% |
| Amounts payable within one year | 42/48 | €8,946 | €16,664 | +€7,718 | +86.3% |
| Trade debts | 44 | €8,943 | €16,439 | +€7,496 | +83.8% |
| Suppliers | 440/4 | €8,943 | €16,439 | +€7,496 | +83.8% |
| Taxes, remuneration and social security | 45 | €3 | €225 | +€223 | +8909.6% |
| Taxes | 450/3 | €3 | €34 | +€32 | +1266.0% |
| Remuneration and social security | 454/9 | - | €191 | +€191 | |
| Accrued charges and deferred income | 492/3 | €618 | €64 | -€554 | -89.7% |
| Non-recurring operating income | 76A | €30,853 | - | -€30,853 | |
| Remuneration, social security and pensions | 62 | €49 | €1,086 | +€1,037 | +2115.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €919 | €6,743 | +€5,824 | +634.0% |
| Other operating charges | 640/8 | €115 | €191 | +€76 | +65.8% |
| Gross operating margin | 9900 | €31,884 | -€6,681 | -€38,565 | |
| Operating profit (loss) | 9901 | €30,801 | -€14,700 | -€45,501 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €349 | €275 | -€74 | -21.3% |
| Recurring financial charges | 65 | €349 | €275 | -€74 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €30,452 | -€14,975 | -€45,427 | |
| Profit (loss) for the period | 9904 | €30,452 | -€14,975 | -€45,427 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,452 | -€14,975 | -€45,427 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.