Coffee-Bike: 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.
Coffee-Bike
Largest movements
- Stocks and contracts +€120,000
up €120,000 (+77.8%), from €154,305 to €274,305
- Receivables within one year +€37,481
up €37,481 (+351%), from €10,673 to €48,154
- Cash +€12,055
up €12,055 (+121%), from €9,987 to €22,042
mainly Debts after one year (+€120,875) and Advances received (+€38,248)
- Financial fixed assets +€5,673
up €5,673 (+30.6%), from €18,535 to €24,208
- Debts after one year +€120,875
up €120,875 (+88.3%), from €136,879 to €257,754
of which Other amounts payable: +€140,540
- Advances received +€38,248
new in 2025: €38,248
- Profit (loss) carried forward +€19,417
up €19,417, from -€16,467 to €2,951
- Trade debts -€16,601
down €16,601 (-43.1%), from €38,551 to €21,951
- Other debts +€5,639
up €5,639 (+18.5%), from €30,522 to €36,162
- Gross operating margin +€51,481
up €51,481 (+82.8%), from €62,175 to €113,657
- Staff costs +€21,873
up €21,873 (+45.1%), from €48,521 to €70,394
- Other operating charges +€13,202
up €13,202 (+3,397%), from €389 to €13,590
- Taxes +€1,427
new in 2025: €1,427
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 | €228,736 | €401,510 | +€172,774 | +75.5% |
| Fixed assets | 21/28 | €51,987 | €57,009 | +€5,023 | +9.7% |
| Tangible fixed assets | 22/27 | €33,452 | €32,802 | -€650 | -1.9% |
| Plant, machinery and equipment | 23 | €8,303 | €8,219 | -€84 | -1.0% |
| Furniture and vehicles | 24 | €7,327 | €8,797 | +€1,470 | +20.1% |
| Leasing and similar rights | 25 | €17,821 | €15,785 | -€2,036 | -11.4% |
| Financial fixed assets | 28 | €18,535 | €24,208 | +€5,673 | +30.6% |
| Current assets | 29/58 | €176,749 | €344,500 | +€167,751 | +94.9% |
| Stocks and contracts in progress | 3 | €154,305 | €274,305 | +€120,000 | +77.8% |
| Stocks | 30/36 | €154,305 | €274,305 | +€120,000 | +77.8% |
| Amounts receivable within one year | 40/41 | €10,673 | €48,154 | +€37,481 | +351% |
| Trade receivables | 40 | €10,673 | €48,154 | +€37,481 | +351% |
| Cash at bank and in hand | 54/58 | €9,987 | €22,042 | +€12,055 | +121% |
| Deferred charges and accrued income | 490/1 | €1,785 | €0 | -€1,785 | -100% |
| Total equity and liabilities | 10/49 | €228,736 | €401,510 | +€172,774 | +75.5% |
| Equity | 10/15 | -€10,467 | €8,951 | +€19,417 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,467 | €2,951 | +€19,417 | |
| Amounts payable | 17/49 | €239,203 | €392,559 | +€153,356 | +64.1% |
| Amounts payable after more than one year | 17 | €136,879 | €257,754 | +€120,875 | +88.3% |
| Financial debts | 170/4 | €57,879 | €38,214 | -€19,665 | -34.0% |
| Other amounts payable | 178/9 | €79,000 | €219,540 | +€140,540 | +178% |
| Amounts payable within one year | 42/48 | €102,323 | €134,804 | +€32,481 | +31.7% |
| Current portion of amounts payable after more than one year | 42 | €19,665 | €19,665 | = | 0.0% |
| Trade debts | 44 | €38,551 | €21,951 | -€16,601 | -43.1% |
| Suppliers | 440/4 | €38,551 | €21,951 | -€16,601 | -43.1% |
| Advances received on contracts in progress | 46 | - | €38,248 | +€38,248 | |
| Taxes, remuneration and social security | 45 | €13,585 | €18,779 | +€5,195 | +38.2% |
| Taxes | 450/3 | €4,223 | €6,041 | +€1,817 | +43.0% |
| Remuneration and social security | 454/9 | €9,361 | €12,739 | +€3,378 | +36.1% |
| Other amounts payable | 47/48 | €30,522 | €36,162 | +€5,639 | +18.5% |
| Remuneration, social security and pensions | 62 | €48,521 | €70,394 | +€21,873 | +45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,408 | €6,840 | +€431 | +6.7% |
| Other operating charges | 640/8 | €389 | €13,590 | +€13,202 | +3,397% |
| Gross operating margin | 9900 | €62,175 | €113,657 | +€51,481 | +82.8% |
| Operating profit (loss) | 9901 | €6,857 | €22,833 | +€15,976 | +233% |
| Financial income | 75/76B | €201 | €771 | +€571 | +285% |
| Recurring financial income | 75 | €201 | €771 | +€571 | +285% |
| Financial charges | 65/66B | €2,240 | €2,760 | +€521 | +23.2% |
| Recurring financial charges | 65 | €2,240 | €2,760 | +€521 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €4,818 | €20,844 | +€16,026 | +333% |
| Income taxes | 67/77 | - | €1,427 | +€1,427 | |
| Profit (loss) for the period | 9904 | €4,818 | €19,417 | +€14,599 | +303% |
| Profit (loss) for the period to be appropriated | 9905 | €4,818 | €19,417 | +€14,599 | +303% |
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 26 October 2026 via checked.be.