CAFFEINE CRAFT: 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.
CAFFEINE CRAFT
Largest movements
- Stocks and contracts +€21,900
new in 2025: €21,900
- Cash +€7,484
up €7,484 (+712%), from €1,051 to €8,535
mainly Net result for the year (+€28,016) and Other debts (+€7,558)
- Tangible fixed assets +€6,447
up €6,447 (+56.7%), from €11,366 to €17,813
of which Other tangible fixed assets: +€8,970
- Deferred charges and accrued income +€1,973
new in 2025: €1,973
- Receivables within one year +€1,316
up €1,316 (+3,718%), from €35 to €1,352
of which Other amounts receivable: +€1,348
- Profit (loss) carried forward +€28,016
up €28,016 (+93.1%), from -€30,099 to -€2,082
- Accrued charges and deferred income -€10,000
no longer reported in 2025 (was €10,000)
- Other debts +€7,558
up €7,558 (+24.6%), from €30,736 to €38,295
- Debts after one year +€4,951
new in 2025: €4,951
- Trade debts +€4,256
up €4,256 (+1,005%), from €424 to €4,680
- Gross operating margin +€78,159
up €78,159, from -€31,072 to €47,088
- Staff costs +€10,208
new in 2025: €10,208
- Depreciation +€3,514
up €3,514 (+281%), from €1,252 to €4,766
- Financial income -€3,306
no longer reported in 2025 (was €3,306)
- Other operating charges +€1,510
up €1,510 (+431%), from €350 to €1,860
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 | €12,452 | €51,573 | +€39,121 | +314% |
| Fixed assets | 21/28 | €11,366 | €17,813 | +€6,447 | +56.7% |
| Tangible fixed assets | 22/27 | €11,366 | €17,813 | +€6,447 | +56.7% |
| Plant, machinery and equipment | 23 | €11,366 | €8,842 | -€2,524 | -22.2% |
| Other tangible fixed assets | 26 | - | €8,970 | +€8,970 | |
| Current assets | 29/58 | €1,086 | €33,760 | +€32,674 | +3,007% |
| Stocks and contracts in progress | 3 | - | €21,900 | +€21,900 | |
| Stocks | 30/36 | - | €21,900 | +€21,900 | |
| Amounts receivable within one year | 40/41 | €35 | €1,352 | +€1,316 | +3,718% |
| Trade receivables | 40 | €32 | - | -€32 | |
| Other amounts receivable | 41 | €4 | €1,352 | +€1,348 | +37,443% |
| Cash at bank and in hand | 54/58 | €1,051 | €8,535 | +€7,484 | +712% |
| Deferred charges and accrued income | 490/1 | - | €1,973 | +€1,973 | |
| Total equity and liabilities | 10/49 | €12,452 | €51,573 | +€39,121 | +314% |
| Equity | 10/15 | -€29,599 | -€1,582 | +€28,016 | +94.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | €500 | = | 0.0% |
| Issued capital | 100 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,099 | -€2,082 | +€28,016 | +93.1% |
| Amounts payable | 17/49 | €42,051 | €53,155 | +€11,104 | +26.4% |
| Amounts payable after more than one year | 17 | - | €4,951 | +€4,951 | |
| Financial debts | 170/4 | - | €4,951 | +€4,951 | |
| Amounts payable within one year | 42/48 | €32,051 | €48,204 | +€16,153 | +50.4% |
| Current portion of amounts payable after more than one year | 42 | - | €4,244 | +€4,244 | |
| Trade debts | 44 | €424 | €4,680 | +€4,256 | +1,005% |
| Suppliers | 440/4 | €424 | €4,680 | +€4,256 | +1,005% |
| Taxes, remuneration and social security | 45 | €891 | €985 | +€94 | +10.6% |
| Taxes | 450/3 | €891 | €721 | -€171 | -19.2% |
| Remuneration and social security | 454/9 | - | €265 | +€265 | |
| Other amounts payable | 47/48 | €30,736 | €38,295 | +€7,558 | +24.6% |
| Accrued charges and deferred income | 492/3 | €10,000 | - | -€10,000 | |
| Remuneration, social security and pensions | 62 | - | €10,208 | +€10,208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,252 | €4,766 | +€3,514 | +281% |
| Other operating charges | 640/8 | €350 | €1,860 | +€1,510 | +431% |
| Gross operating margin | 9900 | -€31,072 | €47,088 | +€78,159 | |
| Operating profit (loss) | 9901 | -€32,674 | €30,253 | +€62,926 | |
| Financial income | 75/76B | €3,306 | - | -€3,306 | |
| Recurring financial income | 75 | €3,306 | - | -€3,306 | |
| Financial charges | 65/66B | €731 | €2,236 | +€1,505 | +206% |
| Recurring financial charges | 65 | €731 | €2,236 | +€1,505 | +206% |
| Profit (loss) for the period before taxes | 9903 | -€30,099 | €28,016 | +€58,115 | |
| Profit (loss) for the period | 9904 | -€30,099 | €28,016 | +€58,115 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,099 | €28,016 | +€58,115 |
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 20 October 2026 via checked.be.