CLAESSENS KOFFIE: 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.
CLAESSENS KOFFIE
Largest movements
- Cash +€180,305
up €180,305 (+125%), from €143,890 to €324,195
mainly Net result for the year (+€105,487) and Depreciation (+€55,798)
- Tangible fixed assets -€39,573
down €39,573 (-23.7%), from €166,728 to €127,155
of which Furniture and vehicles: -€42,854
- Current investments -€20,000
down €20,000 (-33.3%), from €60,000 to €40,000
- Receivables within one year -€16,004
down €16,004 (-86.1%), from €18,588 to €2,584
of which Other amounts receivable: -€16,020
- Intangible fixed assets -€11,880
down €11,880 (-27.2%), from €43,748 to €31,868
- Reserves +€105,487
up €105,487 (+68.6%), from €153,834 to €259,322
- Debts after one year -€36,593
down €36,593 (-37.4%), from €97,913 to €61,320
- Tax, wage and social debts +€12,986
up €12,986 (+28.5%), from €45,600 to €58,586
of which Taxes: +€8,450
- Trade debts +€10,554
up €10,554 (+47.9%), from €22,044 to €32,598
- Staff costs +€23,103
up €23,103 (+20.9%), from €110,316 to €133,419
- Depreciation +€8,913
up €8,913 (+19.0%), from €46,885 to €55,798
- Taxes +€5,626
up €5,626 (+15.1%), from €37,296 to €42,922
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 | €440,379 | €534,024 | +€93,645 | +21.3% |
| Fixed assets | 21/28 | €213,326 | €161,873 | -€51,453 | -24.1% |
| Intangible fixed assets | 21 | €43,748 | €31,868 | -€11,880 | -27.2% |
| Tangible fixed assets | 22/27 | €166,728 | €127,155 | -€39,573 | -23.7% |
| Plant, machinery and equipment | 23 | €1,800 | €5,081 | +€3,281 | +182% |
| Furniture and vehicles | 24 | €164,928 | €122,074 | -€42,854 | -26.0% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €227,053 | €372,151 | +€145,098 | +63.9% |
| Amounts receivable within one year | 40/41 | €18,588 | €2,584 | -€16,004 | -86.1% |
| Trade receivables | 40 | €628 | €644 | +€16 | +2.6% |
| Other amounts receivable | 41 | €17,960 | €1,940 | -€16,020 | -89.2% |
| Current investments | 50/53 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €143,890 | €324,195 | +€180,305 | +125% |
| Deferred charges and accrued income | 490/1 | €4,575 | €5,372 | +€797 | +17.4% |
| Total equity and liabilities | 10/49 | €440,379 | €534,024 | +€93,645 | +21.3% |
| Equity | 10/15 | €157,834 | €263,322 | +€105,487 | +66.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €153,834 | €259,322 | +€105,487 | +68.6% |
| Distributable reserves | 133 | €153,834 | €259,322 | +€105,487 | +68.6% |
| Amounts payable | 17/49 | €282,545 | €270,702 | -€11,843 | -4.2% |
| Amounts payable after more than one year | 17 | €97,913 | €61,320 | -€36,593 | -37.4% |
| Financial debts | 170/4 | €97,913 | €61,320 | -€36,593 | -37.4% |
| Amounts payable within one year | 42/48 | €184,632 | €209,382 | +€24,751 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €37,874 | €39,571 | +€1,697 | +4.5% |
| Trade debts | 44 | €22,044 | €32,598 | +€10,554 | +47.9% |
| Suppliers | 440/4 | €22,044 | €32,598 | +€10,554 | +47.9% |
| Taxes, remuneration and social security | 45 | €45,600 | €58,586 | +€12,986 | +28.5% |
| Taxes | 450/3 | €37,296 | €45,746 | +€8,450 | +22.7% |
| Remuneration and social security | 454/9 | €8,305 | €12,840 | +€4,535 | +54.6% |
| Other amounts payable | 47/48 | €79,113 | €78,627 | -€486 | -0.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €110,316 | €133,419 | +€23,103 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,885 | €55,798 | +€8,913 | +19.0% |
| Other operating charges | 640/8 | €2,206 | €3,824 | +€1,618 | +73.4% |
| Non-recurring operating charges | 66A | €48,631 | €0 | -€48,631 | -100% |
| Gross operating margin | 9900 | €344,992 | €345,001 | +€9 | 0.0% |
| Operating profit (loss) | 9901 | €136,955 | €151,960 | +€15,004 | +11.0% |
| Financial income | 75/76B | €1,775 | €2,090 | +€315 | +17.7% |
| Recurring financial income | 75 | €1,775 | €2,090 | +€315 | +17.7% |
| Financial charges | 65/66B | €7,324 | €5,641 | -€1,683 | -23.0% |
| Recurring financial charges | 65 | €7,324 | €5,641 | -€1,683 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €131,407 | €148,409 | +€17,002 | +12.9% |
| Income taxes | 67/77 | €37,296 | €42,922 | +€5,626 | +15.1% |
| Profit (loss) for the period | 9904 | €94,111 | €105,487 | +€11,376 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €94,111 | €105,487 | +€11,376 | +12.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.