CARMA 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.
CARMA COFFEE
Largest movements
- Receivables within one year -€15,264
down €15,264 (-92.5%), from €16,494 to €1,230
of which Other amounts receivable: -€15,263
- Tangible fixed assets -€8,274
down €8,274 (-15.7%), from €52,671 to €44,397
of which Plant, machinery and equipment: -€8,037
- Cash +€2,883
up €2,883 (+19.0%), from €15,162 to €18,045
mainly Depreciation (+€16,446) and Receivables within one year (+€15,264)
- Stocks and contracts -€2,005
down €2,005 (-28.6%), from €7,005 to €5,000
- Other debts -€20,674
down €20,674 (-54.0%), from €38,291 to €17,617
- Trade debts -€8,265
down €8,265 (-5.0%), from €165,742 to €157,476
- Tax, wage and social debts +€6,293
up €6,293 (+18.6%), from €33,860 to €40,153
of which Remuneration and social security: +€3,296
- Debts after one year -€4,445
down €4,445 (-48.9%), from €9,089 to €4,644
- Short-term financial debts +€3,966
new in 2025: €3,966
- Gross operating margin +€138,020
up €138,020 (+67.8%), from €203,456 to €341,475
- Staff costs +€27,510
up €27,510 (+12.2%), from €226,103 to €253,613
- Other operating charges +€20,790
up €20,790 (+2,466%), from €843 to €21,633
- Financial charges +€8,853
up €8,853 (+53.1%), from €16,666 to €25,519
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 | €98,618 | €75,555 | -€23,062 | -23.4% |
| Fixed assets | 21/28 | €59,001 | €50,727 | -€8,274 | -14.0% |
| Tangible fixed assets | 22/27 | €52,671 | €44,397 | -€8,274 | -15.7% |
| Plant, machinery and equipment | 23 | €34,996 | €26,959 | -€8,037 | -23.0% |
| Furniture and vehicles | 24 | €6,886 | €8,924 | +€2,038 | +29.6% |
| Other tangible fixed assets | 26 | €10,789 | €8,514 | -€2,275 | -21.1% |
| Financial fixed assets | 28 | €6,330 | €6,330 | = | 0.0% |
| Current assets | 29/58 | €39,617 | €24,829 | -€14,788 | -37.3% |
| Stocks and contracts in progress | 3 | €7,005 | €5,000 | -€2,005 | -28.6% |
| Stocks | 30/36 | €7,005 | €5,000 | -€2,005 | -28.6% |
| Amounts receivable within one year | 40/41 | €16,494 | €1,230 | -€15,264 | -92.5% |
| Trade receivables | 40 | €1,231 | €1,230 | -€1 | -0.1% |
| Other amounts receivable | 41 | €15,263 | - | -€15,263 | |
| Cash at bank and in hand | 54/58 | €15,162 | €18,045 | +€2,883 | +19.0% |
| Deferred charges and accrued income | 490/1 | €957 | €554 | -€403 | -42.1% |
| Total equity and liabilities | 10/49 | €98,618 | €75,555 | -€23,062 | -23.4% |
| Equity | 10/15 | -€153,005 | -€153,264 | -€259 | -0.2% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€188,005 | -€188,264 | -€259 | -0.1% |
| Amounts payable | 17/49 | €251,623 | €228,820 | -€22,803 | -9.1% |
| Amounts payable after more than one year | 17 | €9,089 | €4,644 | -€4,445 | -48.9% |
| Financial debts | 170/4 | €9,089 | €4,644 | -€4,445 | -48.9% |
| Amounts payable within one year | 42/48 | €242,147 | €223,657 | -€18,490 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €4,254 | €4,445 | +€191 | +4.5% |
| Financial debts | 43 | - | €3,966 | +€3,966 | |
| Credit institutions | 430/8 | - | €3,966 | +€3,966 | |
| Trade debts | 44 | €165,742 | €157,476 | -€8,265 | -5.0% |
| Suppliers | 440/4 | €165,742 | €157,476 | -€8,265 | -5.0% |
| Taxes, remuneration and social security | 45 | €33,860 | €40,153 | +€6,293 | +18.6% |
| Taxes | 450/3 | €11,792 | €14,789 | +€2,997 | +25.4% |
| Remuneration and social security | 454/9 | €22,068 | €25,364 | +€3,296 | +14.9% |
| Other amounts payable | 47/48 | €38,291 | €17,617 | -€20,674 | -54.0% |
| Accrued charges and deferred income | 492/3 | €387 | €519 | +€132 | +34.0% |
| Non-recurring operating income | 76A | €4,565 | €24,243 | +€19,678 | +431% |
| Remuneration, social security and pensions | 62 | €226,103 | €253,613 | +€27,510 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,671 | €16,446 | +€774 | +4.9% |
| Other operating charges | 640/8 | €843 | €21,633 | +€20,790 | +2,466% |
| Non-recurring operating charges | 66A | €5,021 | €24,243 | +€19,222 | +383% |
| Gross operating margin | 9900 | €203,456 | €341,475 | +€138,020 | +67.8% |
| Operating profit (loss) | 9901 | -€44,182 | €25,541 | +€69,723 | |
| Financial income | 75/76B | €618 | €71 | -€546 | -88.5% |
| Recurring financial income | 75 | €618 | €71 | -€546 | -88.5% |
| Financial charges | 65/66B | €16,666 | €25,519 | +€8,853 | +53.1% |
| Recurring financial charges | 65 | €16,666 | €25,519 | +€8,853 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | -€60,231 | €93 | +€60,324 | |
| Income taxes | 67/77 | €167 | €352 | +€185 | +111% |
| Profit (loss) for the period | 9904 | -€60,397 | -€259 | +€60,138 | +99.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,397 | -€259 | +€60,138 | +99.6% |
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 14 October 2026 via checked.be.