COFFE CONSULTING: 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.
COFFE CONSULTING
Largest movements
- Cash -€33,326
down €33,326 (-19.1%), from €174,527 to €141,201
mainly Contributions, distributions and other (-€26,750) and Other debts (-€21,796)
- Other debts -€21,796
down €21,796 (-39.8%), from €54,750 to €32,954
- Reserves -€15,250
down €15,250 (-14.5%), from €105,235 to €89,985
- Tax, wage and social debts +€3,220
up €3,220 (+21.7%), from €14,866 to €18,085
- Gross operating margin -€10,795
down €10,795 (-33.7%), from €32,051 to €21,257
- Taxes -€2,690
down €2,690 (-26.2%), from €10,272 to €7,582
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 | €204,345 | €169,748 | -€34,596 | -16.9% |
| Current assets | 29/58 | €204,345 | €169,748 | -€34,596 | -16.9% |
| Amounts receivable within one year | 40/41 | €29,368 | €28,547 | -€820 | -2.8% |
| Trade receivables | 40 | - | €28,547 | +€28,547 | |
| Other amounts receivable | 41 | €29,368 | - | -€29,368 | |
| Cash at bank and in hand | 54/58 | €174,527 | €141,201 | -€33,326 | -19.1% |
| Deferred charges and accrued income | 490/1 | €450 | - | -€450 | |
| Total equity and liabilities | 10/49 | €204,345 | €169,748 | -€34,596 | -16.9% |
| Equity | 10/15 | €133,561 | €118,316 | -€15,245 | -11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €105,235 | €89,985 | -€15,250 | -14.5% |
| Distributable reserves | 133 | €105,235 | €89,985 | -€15,250 | -14.5% |
| Profit (loss) carried forward | 14 | €22,126 | €22,131 | +€5 | 0.0% |
| Amounts payable | 17/49 | €70,783 | €51,432 | -€19,351 | -27.3% |
| Amounts payable within one year | 42/48 | €70,783 | €51,432 | -€19,351 | -27.3% |
| Trade debts | 44 | €1,168 | €393 | -€775 | -66.3% |
| Suppliers | 440/4 | €1,168 | €393 | -€775 | -66.3% |
| Taxes, remuneration and social security | 45 | €14,866 | €18,085 | +€3,220 | +21.7% |
| Taxes | 450/3 | €14,866 | €18,085 | +€3,220 | +21.7% |
| Other amounts payable | 47/48 | €54,750 | €32,954 | -€21,796 | -39.8% |
| Other operating charges | 640/8 | €710 | €794 | +€85 | +11.9% |
| Gross operating margin | 9900 | €32,051 | €21,257 | -€10,795 | -33.7% |
| Operating profit (loss) | 9901 | €31,342 | €20,462 | -€10,879 | -34.7% |
| Financial charges | 65/66B | €1,615 | €1,375 | -€240 | -14.8% |
| Recurring financial charges | 65 | €1,615 | €1,375 | -€240 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €29,727 | €19,087 | -€10,640 | -35.8% |
| Income taxes | 67/77 | €10,272 | €7,582 | -€2,690 | -26.2% |
| Profit (loss) for the period | 9904 | €19,455 | €11,505 | -€7,949 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,455 | €11,505 | -€7,949 | -40.9% |
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 25 October 2026 via checked.be.