CAFFEINATED CONSULTING: 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.
CAFFEINATED CONSULTING
Largest movements
- Tangible fixed assets -€69,250
down €69,250 (-13.9%), from €497,514 to €428,263
of which Land and buildings: -€53,170
- Cash -€8,794
down €8,794 (-35.8%), from €24,563 to €15,769
mainly Other debts (-€78,668) and Debts after one year (-€23,000)
- Other debts -€78,668
down €78,668 (-84.3%), from €93,331 to €14,663
- Debts after one year -€23,000
down €23,000 (-14.6%), from €157,166 to €134,166
- Reserves +€22,972
up €22,972 (+8.9%), from €258,574 to €281,546
of which Distributable reserves: +€22,972
- Gross operating margin +€12,733
up €12,733 (+11.7%), from €109,167 to €121,900
- Depreciation +€3,800
up €3,800 (+5.4%), from €70,976 to €74,775
- Financial charges +€2,757
up €2,757 (+34.2%), from €8,061 to €10,817
- Other operating charges +€2,055
up €2,055 (+97.9%), from €2,098 to €4,153
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 | €544,316 | €467,058 | -€77,258 | -14.2% |
| Fixed assets | 21/28 | €497,514 | €428,263 | -€69,250 | -13.9% |
| Tangible fixed assets | 22/27 | €497,514 | €428,263 | -€69,250 | -13.9% |
| Land and buildings | 22 | €457,453 | €404,283 | -€53,170 | -11.6% |
| Plant, machinery and equipment | 23 | €6,893 | €5,455 | -€1,438 | -20.9% |
| Furniture and vehicles | 24 | €33,167 | €18,525 | -€14,643 | -44.1% |
| Current assets | 29/58 | €46,802 | €38,795 | -€8,008 | -17.1% |
| Amounts receivable within one year | 40/41 | €22,240 | €23,026 | +€786 | +3.5% |
| Trade receivables | 40 | €20,573 | €20,940 | +€367 | +1.8% |
| Other amounts receivable | 41 | €1,667 | €2,086 | +€419 | +25.1% |
| Cash at bank and in hand | 54/58 | €24,563 | €15,769 | -€8,794 | -35.8% |
| Total equity and liabilities | 10/49 | €544,316 | €467,058 | -€77,258 | -14.2% |
| Equity | 10/15 | €264,774 | €287,746 | +€22,972 | +8.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €258,574 | €281,546 | +€22,972 | +8.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €10,486 | €10,486 | = | 0.0% |
| Distributable reserves | 133 | €248,087 | €271,060 | +€22,972 | +9.3% |
| Amounts payable | 17/49 | €279,542 | €179,312 | -€100,230 | -35.9% |
| Amounts payable after more than one year | 17 | €157,166 | €134,166 | -€23,000 | -14.6% |
| Financial debts | 170/4 | €157,166 | €134,166 | -€23,000 | -14.6% |
| Amounts payable within one year | 42/48 | €121,287 | €45,146 | -€76,141 | -62.8% |
| Current portion of amounts payable after more than one year | 42 | €23,000 | €23,000 | = | 0.0% |
| Financial debts | 43 | €42 | €102 | +€60 | +142% |
| Credit institutions | 430/8 | €42 | €102 | +€60 | +142% |
| Trade debts | 44 | €145 | €501 | +€356 | +245% |
| Suppliers | 440/4 | €145 | €501 | +€356 | +245% |
| Taxes, remuneration and social security | 45 | €4,769 | €6,879 | +€2,110 | +44.2% |
| Taxes | 450/3 | €4,769 | €6,879 | +€2,110 | +44.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €93,331 | €14,663 | -€78,668 | -84.3% |
| Accrued charges and deferred income | 492/3 | €1,089 | €0 | -€1,089 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,976 | €74,775 | +€3,800 | +5.4% |
| Other operating charges | 640/8 | €2,098 | €4,153 | +€2,055 | +97.9% |
| Gross operating margin | 9900 | €109,167 | €121,900 | +€12,733 | +11.7% |
| Operating profit (loss) | 9901 | €36,093 | €42,971 | +€6,879 | +19.1% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €8,061 | €10,817 | +€2,757 | +34.2% |
| Recurring financial charges | 65 | €8,061 | €10,817 | +€2,757 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | €28,032 | €32,154 | +€4,122 | +14.7% |
| Income taxes | 67/77 | €8,027 | €9,182 | +€1,155 | +14.4% |
| Profit (loss) for the period | 9904 | €20,005 | €22,972 | +€2,967 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,005 | €22,972 | +€2,967 | +14.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.