COFFEA: what changed
COFFEA
Largest movements
- Cash +€87,381
up €87,381 (+122%), from €71,338 to €158,718
mainly Net result for the year (+€108,612) and Receivables within one year (+€14,160)
- Receivables within one year -€14,160
down €14,160 (-57.4%), from €24,660 to €10,500
- Tangible fixed assets -€6,612
down €6,612 (-29.5%), from €22,404 to €15,792
of which Leasing and similar rights: -€5,558
- Reserves +€95,506
up €95,506 (+54.7%), from €174,620 to €270,126
- Tax, wage and social debts -€13,801
down €13,801 (-59.2%), from €23,312 to €9,511
of which Taxes: -€11,801
- Other debts -€10,527
down €10,527 (-49.7%), from €21,201 to €10,674
- Debts after one year -€5,462
down €5,462 (-72.9%), from €7,491 to €2,029
- Financial income +€75,000
up €75,000 (+300%), from €25,000 to €100,000
- Gross operating margin -€31,371
down €31,371 (-44.4%), from €70,716 to €39,344
- Taxes -€4,299
down €4,299 (-19.4%), from €22,158 to €17,858
- Financial charges +€1,834
up €1,834 (+231%), from €794 to €2,628
- Depreciation +€1,008
up €1,008 (+13.1%), from €7,703 to €8,710
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €257,314 | €323,494 | +€66,180 | +25.7% |
| Fixed assets | 21/28 | €159,904 | €153,292 | -€6,612 | -4.1% |
| Tangible fixed assets | 22/27 | €22,404 | €15,792 | -€6,612 | -29.5% |
| Furniture and vehicles | 24 | €4,212 | €4,482 | +€269 | +6.4% |
| Leasing and similar rights | 25 | €12,425 | €6,867 | -€5,558 | -44.7% |
| Other tangible fixed assets | 26 | €5,766 | €4,443 | -€1,323 | -23.0% |
| Financial fixed assets | 28 | €137,500 | €137,500 | = | 0.0% |
| Current assets | 29/58 | €97,410 | €170,203 | +€72,792 | +74.7% |
| Amounts receivable within one year | 40/41 | €24,660 | €10,500 | -€14,160 | -57.4% |
| Trade receivables | 40 | €24,660 | €10,500 | -€14,160 | -57.4% |
| Cash at bank and in hand | 54/58 | €71,338 | €158,718 | +€87,381 | +122% |
| Deferred charges and accrued income | 490/1 | €1,412 | €984 | -€428 | -30.3% |
| Total equity and liabilities | 10/49 | €257,314 | €323,494 | +€66,180 | +25.7% |
| Equity | 10/15 | €193,220 | €288,726 | +€95,506 | +49.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €174,620 | €270,126 | +€95,506 | +54.7% |
| Distributable reserves | 133 | €174,620 | €270,126 | +€95,506 | +54.7% |
| Amounts payable | 17/49 | €64,094 | €34,768 | -€29,326 | -45.8% |
| Amounts payable after more than one year | 17 | €7,491 | €2,029 | -€5,462 | -72.9% |
| Financial debts | 170/4 | €7,491 | €2,029 | -€5,462 | -72.9% |
| Amounts payable within one year | 42/48 | €56,189 | €30,021 | -€26,168 | -46.6% |
| Current portion of amounts payable after more than one year | 42 | €5,392 | €5,462 | +€70 | +1.3% |
| Financial debts | 43 | €3,381 | €3,365 | -€16 | -0.5% |
| Credit institutions | 430/8 | €3,381 | €3,365 | -€16 | -0.5% |
| Trade debts | 44 | €2,904 | €1,009 | -€1,895 | -65.3% |
| Suppliers | 440/4 | €2,904 | €1,009 | -€1,895 | -65.3% |
| Taxes, remuneration and social security | 45 | €23,312 | €9,511 | -€13,801 | -59.2% |
| Taxes | 450/3 | €21,312 | €9,511 | -€11,801 | -55.4% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €21,201 | €10,674 | -€10,527 | -49.7% |
| Accrued charges and deferred income | 492/3 | €413 | €2,718 | +€2,305 | +558% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,703 | €8,710 | +€1,008 | +13.1% |
| Other operating charges | 640/8 | €1,633 | €1,535 | -€98 | -6.0% |
| Gross operating margin | 9900 | €70,716 | €39,344 | -€31,371 | -44.4% |
| Operating profit (loss) | 9901 | €61,380 | €29,099 | -€32,282 | -52.6% |
| Financial income | 75/76B | €25,000 | €100,000 | +€75,000 | +300% |
| Recurring financial income | 75 | €25,000 | €100,000 | +€75,000 | +300% |
| Financial charges | 65/66B | €794 | €2,628 | +€1,834 | +231% |
| Recurring financial charges | 65 | €794 | €2,628 | +€1,834 | +231% |
| Profit (loss) for the period before taxes | 9903 | €85,586 | €126,471 | +€40,884 | +47.8% |
| Income taxes | 67/77 | €22,158 | €17,858 | -€4,299 | -19.4% |
| Profit (loss) for the period | 9904 | €63,429 | €108,612 | +€45,183 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,429 | €108,612 | +€45,183 | +71.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.