Code & Coffee: 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.
Code & Coffee
Largest movements
- Cash +€111,843
up €111,843 (+52.6%), from €212,513 to €324,356
mainly Net result for the year (+€126,177) and Other debts (+€78,376)
- Receivables within one year -€36,645
down €36,645 (-48.2%), from €76,091 to €39,446
of which Other amounts receivable: -€30,912
- Tangible fixed assets -€4,434
down €4,434 (-38.2%), from €11,617 to €7,184
of which Plant, machinery and equipment: -€3,600
- Other debts +€78,376
up €78,376, from €0 to €78,376
- Accrued charges and deferred income -€28,223
down €28,223 (-53.3%), from €52,944 to €24,721
- Tax, wage and social debts +€14,651
up €14,651 (+11227.1%), from €131 to €14,782
- Trade debts -€8,971
down €8,971 (-15.2%), from €59,101 to €50,130
- Reserves +€8,794
up €8,794 (+5.3%), from €167,180 to €175,974
- Gross operating margin +€51,552
up €51,552 (+41.3%), from €124,728 to €176,281
- Taxes +€13,881
up €13,881 (+44.8%), from €30,961 to €44,842
- Financial income -€1,791
down €1,791 (-69.0%), from €2,595 to €804
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 | €302,999 | €374,553 | +€71,555 | +23.6% |
| Fixed assets | 21/28 | €11,617 | €7,184 | -€4,434 | -38.2% |
| Tangible fixed assets | 22/27 | €11,617 | €7,184 | -€4,434 | -38.2% |
| Plant, machinery and equipment | 23 | €10,110 | €6,510 | -€3,600 | -35.6% |
| Furniture and vehicles | 24 | €1,508 | €674 | -€834 | -55.3% |
| Current assets | 29/58 | €291,381 | €367,370 | +€75,988 | +26.1% |
| Amounts receivable within one year | 40/41 | €76,091 | €39,446 | -€36,645 | -48.2% |
| Trade receivables | 40 | €31,002 | €25,268 | -€5,733 | -18.5% |
| Other amounts receivable | 41 | €45,089 | €14,178 | -€30,912 | -68.6% |
| Cash at bank and in hand | 54/58 | €212,513 | €324,356 | +€111,843 | +52.6% |
| Deferred charges and accrued income | 490/1 | €2,778 | €3,568 | +€790 | +28.5% |
| Total equity and liabilities | 10/49 | €302,999 | €374,553 | +€71,555 | +23.6% |
| Equity | 10/15 | €185,780 | €194,574 | +€8,794 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €167,180 | €175,974 | +€8,794 | +5.3% |
| Distributable reserves | 133 | €167,180 | €175,974 | +€8,794 | +5.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €117,218 | €179,979 | +€62,761 | +53.5% |
| Amounts payable within one year | 42/48 | €64,274 | €155,258 | +€90,984 | +141.6% |
| Trade debts | 44 | €59,101 | €50,130 | -€8,971 | -15.2% |
| Suppliers | 440/4 | €59,101 | €50,130 | -€8,971 | -15.2% |
| Advances received on contracts in progress | 46 | €5,043 | €11,971 | +€6,928 | +137.4% |
| Taxes, remuneration and social security | 45 | €131 | €14,782 | +€14,651 | +11227.1% |
| Taxes | 450/3 | €131 | €14,782 | +€14,651 | +11227.1% |
| Other amounts payable | 47/48 | €0 | €78,376 | +€78,376 | |
| Accrued charges and deferred income | 492/3 | €52,944 | €24,721 | -€28,223 | -53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,574 | €4,434 | -€140 | -3.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €528 | €694 | +€166 | +31.4% |
| Gross operating margin | 9900 | €124,728 | €176,281 | +€51,552 | +41.3% |
| Operating profit (loss) | 9901 | €119,627 | €171,153 | +€51,526 | +43.1% |
| Financial income | 75/76B | €2,595 | €804 | -€1,791 | -69.0% |
| Recurring financial income | 75 | €2,595 | €804 | -€1,791 | -69.0% |
| Financial charges | 65/66B | €1,162 | €939 | -€223 | -19.2% |
| Recurring financial charges | 65 | €1,162 | €939 | -€223 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €121,060 | €171,019 | +€49,959 | +41.3% |
| Income taxes | 67/77 | €30,961 | €44,842 | +€13,881 | +44.8% |
| Profit (loss) for the period | 9904 | €90,099 | €126,177 | +€36,078 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €90,099 | €126,177 | +€36,078 | +40.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.