Cofé-ô Services: 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.
What changed
Cofé-ô Services
NACE 46.349, Wholesale of beverages, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.2m
2024 · €960,509+€279,732
Equity
€5.8m
2024 · €4.6m+€1.2m
Cash
€307,619
2024 · €470,983-€163,364
Balance sheet total
€14.2m
2024 · €14.4m-€225,470
Largest movements
Assets
- Tangible fixed assets +€600,838
up €600,838 (+10.5%), from €5.7m to €6.3m
of which Plant, machinery and equipment: +€841,959
- Stocks and contracts -€381,243
down €381,243 (-14.3%), from €2.7m to €2.3m
- Receivables within one year -€194,814
down €194,814 (-6.2%), from €3.2m to €3.0m
of which Trade receivables: -€149,479
- Cash -€163,364
down €163,364 (-34.7%), from €470,983 to €307,619
mainly Investment in fixed assets (net) (-€2.2m) and Trade debts (-€954,706)
Equity and liabilities
- Reserves +€1.3m
up €1.3m (+29.0%), from €4.3m to €5.6m
of which Tax-exempt reserves: +€926,200
- Trade debts -€954,706
down €954,706 (-39.6%), from €2.4m to €1.5m
- Other debts -€311,869
down €311,869 (-18.3%), from €1.7m to €1.4m
- Current portion of long-term debt -€146,832
down €146,832 (-12.8%), from €1.1m to €999,742
Income statement
- Turnover +€3.6m
up €3.6m (+18.9%), from €19.2m to €22.8m
- Other operating income -€1.5m
down €1.5m (-81.0%), from €1.8m to €344,767
- Staff costs +€921,256
up €921,256 (+23.0%), from €4.0m to €4.9m
- Services and other goods +€544,142
up €544,142 (+10.4%), from €5.2m to €5.8m
- Depreciation +€412,203
up €412,203 (+33.7%), from €1.2m to €1.6m
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.
Result 2024
€960,509
Turnover
+€3.6m
Other operating income
-€1.5m
Goods and materials
+€89,117
Services and other goods
-€544,142
Staff costs
-€921,256
Depreciation
-€412,203
Write-downs
+€27,447
Other operating charges
-€24,259
Other operating items
+€51,839
Financial income
+€15,391
Financial charges
-€58,066
Taxes
-€102,634
Result 2025
€1.2m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.2m
Investment
-€2.2m
Financing
-€189,285
Cash 2024
€470,983
From operations (derived)
+€2.2m
Net result for the year
+€1.2m
Depreciation
+€1.6m
Stocks and contracts
+€381,243
Receivables within one year
+€194,814
Deferred charges and accrued income
+€44,204
Trade debts
-€954,706
Tax, wage and social debts
+€55,796
Other debts
-€311,869
Accrued charges and deferred income
-€65,646
Investment (derived)
-€2.2m
Investment in fixed assets (net)
-€2.2m
Financing
-€189,285
Debts after one year
-€89,637
Current portion of long-term debt
-€146,832
Short-term financial debts
+€40,000
Contributions, distributions and other
+€7,184
Cash 2025
€307,619
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,396,093 | €14,170,623 | -€225,470 | -1.6% |
| Fixed assets | 21/28 | €8,042,856 | €8,601,011 | +€558,155 | +6.9% |
| Intangible fixed assets | 21 | €746,991 | €704,218 | -€42,773 | -5.7% |
| Tangible fixed assets | 22/27 | €5,698,998 | €6,299,836 | +€600,838 | +10.5% |
| Land and buildings | 22 | - | €110,039 | +€110,039 | |
| Plant, machinery and equipment | 23 | €3,570,279 | €4,412,238 | +€841,959 | +23.6% |
| Furniture and vehicles | 24 | €187,976 | €20,675 | -€167,300 | -89.0% |
| Leasing and similar rights | 25 | €1,940,743 | €1,756,883 | -€183,859 | -9.5% |
| Financial fixed assets | 28 | €1,596,867 | €1,596,957 | +€90 | 0.0% |
| Affiliated companies | 280/1 | €1,500,000 | €1,500,000 | = | 0.0% |
| Participating interests | 280 | €1,500,000 | €1,500,000 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €76,835 | €79,815 | +€2,980 | +3.9% |
| Participating interests | 282 | €76,835 | €79,815 | +€2,980 | +3.9% |
| Other financial fixed assets | 284/8 | €20,032 | €17,142 | -€2,890 | -14.4% |
| Amounts receivable and cash guarantees | 285/8 | €20,032 | €17,142 | -€2,890 | -14.4% |
| Current assets | 29/58 | €6,353,237 | €5,569,611 | -€783,626 | -12.3% |
| Stocks and contracts in progress | 3 | €2,672,849 | €2,291,605 | -€381,243 | -14.3% |
| Stocks | 30/36 | €2,672,849 | €2,291,605 | -€381,243 | -14.3% |
| Goods purchased for resale | 34 | €2,672,849 | €2,291,605 | -€381,243 | -14.3% |
| Amounts receivable within one year | 40/41 | €3,160,623 | €2,965,809 | -€194,814 | -6.2% |
| Trade receivables | 40 | €3,072,995 | €2,923,517 | -€149,479 | -4.9% |
| Other amounts receivable | 41 | €87,628 | €42,292 | -€45,335 | -51.7% |
| Cash at bank and in hand | 54/58 | €470,983 | €307,619 | -€163,364 | -34.7% |
| Deferred charges and accrued income | 490/1 | €48,782 | €4,578 | -€44,204 | -90.6% |
| Total equity and liabilities | 10/49 | €14,396,093 | €14,170,623 | -€225,470 | -1.6% |
| Equity | 10/15 | €4,583,238 | €5,830,662 | +€1.2m | +27.2% |
| Contributions | 10/11 | €260,900 | €260,900 | = | 0.0% |
| Capital | 10 | €260,900 | €260,900 | = | 0.0% |
| Issued capital | 100 | €260,900 | €260,900 | = | 0.0% |
| Reserves | 13 | €4,308,390 | €5,559,590 | +€1.3m | +29.0% |
| Non-distributable reserves | 130/1 | €26,090 | €26,090 | = | 0.0% |
| Legal reserve | 130 | €26,090 | €26,090 | = | 0.0% |
| Tax-exempt reserves | 132 | €547,300 | €1,473,500 | +€926,200 | +169% |
| Distributable reserves | 133 | €3,735,000 | €4,060,000 | +€325,000 | +8.7% |
| Profit (loss) carried forward | 14 | €13,948 | €10,172 | -€3,776 | -27.1% |
| Amounts payable | 17/49 | €9,812,855 | €8,339,961 | -€1.5m | -15.0% |
| Amounts payable after more than one year | 17 | €3,710,016 | €3,620,379 | -€89,637 | -2.4% |
| Financial debts | 170/4 | €3,181,781 | €3,068,253 | -€113,529 | -3.6% |
| Credit institutions | 173 | €3,181,781 | €3,068,253 | -€113,529 | -3.6% |
| Other amounts payable | 178/9 | €528,235 | €552,127 | +€23,891 | +4.5% |
| Amounts payable within one year | 42/48 | €5,936,992 | €4,619,381 | -€1.3m | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €1,146,574 | €999,742 | -€146,832 | -12.8% |
| Financial debts | 43 | - | €40,000 | +€40,000 | |
| Credit institutions | 430/8 | - | €40,000 | +€40,000 | |
| Trade debts | 44 | €2,412,593 | €1,457,886 | -€954,706 | -39.6% |
| Suppliers | 440/4 | €2,412,593 | €1,457,886 | -€954,706 | -39.6% |
| Taxes, remuneration and social security | 45 | €670,372 | €726,168 | +€55,796 | +8.3% |
| Taxes | 450/3 | €189,529 | €117,340 | -€72,189 | -38.1% |
| Remuneration and social security | 454/9 | €480,843 | €608,828 | +€127,985 | +26.6% |
| Other amounts payable | 47/48 | €1,707,453 | €1,395,585 | -€311,869 | -18.3% |
| Accrued charges and deferred income | 492/3 | €165,847 | €100,201 | -€65,646 | -39.6% |
| Operating income | 70/76A | €21,010,067 | €23,226,418 | +€2.2m | +10.5% |
| Turnover | 70 | €19,199,541 | €22,823,796 | +€3.6m | +18.9% |
| Other operating income | 74 | €1,810,527 | €344,767 | -€1.5m | -81.0% |
| Non-recurring operating income | 76A | - | €57,854 | +€57,854 | |
| Operating charges | 60/66A | €19,482,574 | €21,273,884 | +€1.8m | +9.2% |
| Goods for resale, raw materials and consumables | 60 | €8,871,723 | €8,782,606 | -€89,117 | -1.0% |
| Purchases | 600/8 | €9,608,748 | €8,401,362 | -€1.2m | -12.6% |
| Change in stocks: decrease (increase) | 609 | -€737,026 | €381,243 | +€1.1m | |
| Services and other goods | 61 | €5,243,013 | €5,787,155 | +€544,142 | +10.4% |
| Remuneration, social security and pensions | 62 | €4,001,727 | €4,922,982 | +€921,256 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,222,234 | €1,634,437 | +€412,203 | +33.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27,447 | - | -€27,447 | |
| Other operating charges | 640/8 | €116,000 | €140,259 | +€24,259 | +20.9% |
| Non-recurring operating charges | 66A | €430 | €6,445 | +€6,016 | +1,399% |
| Operating profit (loss) | 9901 | €1,527,493 | €1,952,533 | +€425,040 | +27.8% |
| Financial income | 75/76B | €34,353 | €49,745 | +€15,391 | +44.8% |
| Recurring financial income | 75 | €34,353 | €49,745 | +€15,391 | +44.8% |
| Income from financial fixed assets | 750 | €1,025 | €299 | -€727 | -70.9% |
| Other financial income | 752/9 | €33,328 | €49,446 | +€16,118 | +48.4% |
| Financial charges | 65/66B | €245,844 | €303,909 | +€58,066 | +23.6% |
| Recurring financial charges | 65 | €245,844 | €303,909 | +€58,066 | +23.6% |
| Debt charges | 650 | €160,180 | €282,067 | +€121,887 | +76.1% |
| Other financial charges | 652/9 | €85,664 | €21,842 | -€63,822 | -74.5% |
| Profit (loss) for the period before taxes | 9903 | €1,316,003 | €1,698,368 | +€382,366 | +29.1% |
| Income taxes | 67/77 | €355,494 | €458,128 | +€102,634 | +28.9% |
| Taxes | 670/3 | €359,726 | €458,128 | +€98,402 | +27.4% |
| Tax adjustments and reversals of tax provisions | 77 | €4,232 | - | -€4,232 | |
| Profit (loss) for the period | 9904 | €960,509 | €1,240,240 | +€279,732 | +29.1% |
| Transfer to tax-exempt reserves | 689 | - | €547,300 | +€547,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €960,509 | €692,940 | -€267,568 | -27.9% |
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.