COFFEE CORNER: 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.
COFFEE CORNER
Largest movements
- Cash -€42,117
down €42,117 (-42.8%), from €98,442 to €56,325
mainly Other debts (-€68,577) and Receivables within one year (-€15,251)
- Receivables within one year +€15,251
up €15,251 (+16.4%), from €92,874 to €108,125
of which Other amounts receivable: +€12,672
- Other debts -€68,577
down €68,577 (-92.2%), from €74,412 to €5,835
- Reserves +€49,588
up €49,588 (+66.8%), from €74,257 to €123,846
- Tax, wage and social debts -€13,764
down €13,764 (-52.3%), from €26,336 to €12,572
of which Taxes: -€11,264
- Trade debts +€6,181
up €6,181 (+1231.5%), from €502 to €6,683
- Gross operating margin +€12,497
up €12,497 (+22.9%), from €54,538 to €67,035
- Taxes +€2,316
up €2,316 (+19.2%), from €12,067 to €14,383
- Financial income +€689
up €689 (+62.4%), from €1,105 to €1,794
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 | €194,247 | €167,676 | -€26,572 | -13.7% |
| Fixed assets | 21/28 | €620 | €300 | -€320 | -51.6% |
| Tangible fixed assets | 22/27 | €620 | €300 | -€320 | -51.6% |
| Furniture and vehicles | 24 | €620 | €300 | -€320 | -51.6% |
| Current assets | 29/58 | €193,628 | €167,376 | -€26,252 | -13.6% |
| Amounts receivable within one year | 40/41 | €92,874 | €108,125 | +€15,251 | +16.4% |
| Trade receivables | 40 | €13,611 | €16,191 | +€2,579 | +18.9% |
| Other amounts receivable | 41 | €79,263 | €91,934 | +€12,672 | +16.0% |
| Current investments | 50/53 | - | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €98,442 | €56,325 | -€42,117 | -42.8% |
| Deferred charges and accrued income | 490/1 | €2,312 | €2,925 | +€613 | +26.5% |
| Total equity and liabilities | 10/49 | €194,247 | €167,676 | -€26,572 | -13.7% |
| Equity | 10/15 | €92,857 | €142,446 | +€49,588 | +53.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,257 | €123,846 | +€49,588 | +66.8% |
| Distributable reserves | 133 | €74,257 | €123,846 | +€49,588 | +66.8% |
| Amounts payable | 17/49 | €101,390 | €25,230 | -€76,160 | -75.1% |
| Amounts payable within one year | 42/48 | €101,250 | €25,090 | -€76,160 | -75.2% |
| Trade debts | 44 | €502 | €6,683 | +€6,181 | +1231.5% |
| Suppliers | 440/4 | €502 | €6,683 | +€6,181 | +1231.5% |
| Taxes, remuneration and social security | 45 | €26,336 | €12,572 | -€13,764 | -52.3% |
| Taxes | 450/3 | €23,836 | €12,572 | -€11,264 | -47.3% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €74,412 | €5,835 | -€68,577 | -92.2% |
| Accrued charges and deferred income | 492/3 | €140 | €140 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320 | €320 | = | 0.0% |
| Other operating charges | 640/8 | €116 | €129 | +€13 | +11.5% |
| Gross operating margin | 9900 | €54,538 | €67,035 | +€12,497 | +22.9% |
| Operating profit (loss) | 9901 | €54,102 | €66,586 | +€12,483 | +23.1% |
| Financial income | 75/76B | €1,105 | €1,794 | +€689 | +62.4% |
| Recurring financial income | 75 | €1,105 | €1,794 | +€689 | +62.4% |
| Financial charges | 65/66B | €270 | €409 | +€138 | +51.2% |
| Recurring financial charges | 65 | €270 | €409 | +€138 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €54,937 | €67,971 | +€13,034 | +23.7% |
| Income taxes | 67/77 | €12,067 | €14,383 | +€2,316 | +19.2% |
| Profit (loss) for the period | 9904 | €42,870 | €53,588 | +€10,719 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,870 | €53,588 | +€10,719 | +25.0% |
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 2 October 2026 via checked.be.