CAFE KOER: what changed
Two fiscal 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.
CAFE KOER
Largest movements
- Cash -€5,277
down €5,277 (-32.8%), from €16,099 to €10,821
mainly Net result for the year (-€3,380) and Tax, wage and social debts (-€1,000)
- Receivables within one year +€795
up €795 (+347.3%), from €229 to €1,024
- Profit (loss) carried forward -€3,380
down €3,380 (-18.5%), from -€18,239 to -€21,619
- Tax, wage and social debts -€1,000
no longer reported in 2025 (was €1,000)
- Gross operating margin +€14,195
up €14,195 (+83.1%), from -€17,091 to -€2,897
- Financial charges -€454
down €454 (-91.3%), from €497 to €44
of which Non-recurring financial charges: -€462
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,328 | €11,846 | -€4,482 | -27.4% |
| Current assets | 29/58 | €16,328 | €11,846 | -€4,482 | -27.4% |
| Amounts receivable within one year | 40/41 | €229 | €1,024 | +€795 | +347.3% |
| Other amounts receivable | 41 | €229 | €1,024 | +€795 | +347.3% |
| Cash at bank and in hand | 54/58 | €16,099 | €10,821 | -€5,277 | -32.8% |
| Total equity and liabilities | 10/49 | €16,328 | €11,846 | -€4,482 | -27.4% |
| Equity | 10/15 | €10,166 | €6,786 | -€3,380 | -33.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €9,855 | €9,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,239 | -€21,619 | -€3,380 | -18.5% |
| Amounts payable | 17/49 | €6,162 | €5,060 | -€1,102 | -17.9% |
| Amounts payable within one year | 42/48 | €6,162 | €5,060 | -€1,102 | -17.9% |
| Trade debts | 44 | €378 | €276 | -€102 | -27.0% |
| Suppliers | 440/4 | €378 | €276 | -€102 | -27.0% |
| Taxes, remuneration and social security | 45 | €1,000 | - | -€1,000 | |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €4,784 | €4,784 | = | 0.0% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | -€17,091 | -€2,897 | +€14,195 | +83.1% |
| Operating profit (loss) | 9901 | -€17,594 | -€3,404 | +€14,190 | +80.7% |
| Financial income | 75/76B | €116 | €68 | -€48 | -41.7% |
| Recurring financial income | 75 | €116 | €68 | -€48 | -41.7% |
| Financial charges | 65/66B | €497 | €44 | -€454 | -91.3% |
| Recurring financial charges | 65 | €35 | €44 | +€9 | +24.7% |
| Non-recurring financial charges | 66B | €462 | - | -€462 | |
| Profit (loss) for the period before taxes | 9903 | -€17,975 | -€3,380 | +€14,595 | +81.2% |
| Profit (loss) for the period | 9904 | -€17,975 | -€3,380 | +€14,595 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,975 | -€3,380 | +€14,595 | +81.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.