COFFEE INVEST: 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 INVEST
Largest movements
- Receivables within one year +€33,487
up €33,487 (+61.6%), from €54,401 to €87,888
of which Trade receivables: +€33,727
- Receivables after one year -€23,000
down €23,000 (-4.6%), from €503,000 to €480,000
- Tangible fixed assets -€21,792
down €21,792 (-5.9%), from €370,923 to €349,131
of which Land and buildings: -€19,267
- Debts after one year -€14,573
down €14,573 (-6.3%), from €229,955 to €215,382
- Reserves +€13,431
up €13,431 (+2.0%), from €674,987 to €688,419
- Gross operating margin -€3,702
down €3,702 (-15.9%), from €23,251 to €19,549
- Financial income +€2,273
up €2,273 (+7.5%), from €30,472 to €32,745
- Write-downs -€1,080
new in 2025: -€1,080
- Depreciation +€916
up €916 (+4.4%), from €20,876 to €21,792
- Financial charges -€746
down €746 (-7.0%), from €10,614 to €9,867
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 | €951,178 | €943,221 | -€7,958 | -0.8% |
| Fixed assets | 21/28 | €370,923 | €349,131 | -€21,792 | -5.9% |
| Tangible fixed assets | 22/27 | €370,923 | €349,131 | -€21,792 | -5.9% |
| Land and buildings | 22 | €354,823 | €335,556 | -€19,267 | -5.4% |
| Plant, machinery and equipment | 23 | €16,100 | €13,575 | -€2,526 | -15.7% |
| Current assets | 29/58 | €580,255 | €594,090 | +€13,834 | +2.4% |
| Amounts receivable after more than one year | 29 | €503,000 | €480,000 | -€23,000 | -4.6% |
| Other amounts receivable | 291 | €503,000 | €480,000 | -€23,000 | -4.6% |
| Amounts receivable within one year | 40/41 | €54,401 | €87,888 | +€33,487 | +61.6% |
| Trade receivables | 40 | €47,625 | €81,352 | +€33,727 | +70.8% |
| Other amounts receivable | 41 | €6,776 | €6,536 | -€240 | -3.5% |
| Current investments | 50/53 | €18,789 | €18,789 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,512 | €6,859 | +€3,347 | +95.3% |
| Deferred charges and accrued income | 490/1 | €554 | €554 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €951,178 | €943,221 | -€7,958 | -0.8% |
| Equity | 10/15 | €693,579 | €707,011 | +€13,431 | +1.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €674,987 | €688,419 | +€13,431 | +2.0% |
| Distributable reserves | 133 | €674,987 | €688,419 | +€13,431 | +2.0% |
| Amounts payable | 17/49 | €257,599 | €236,210 | -€21,389 | -8.3% |
| Amounts payable after more than one year | 17 | €229,955 | €215,382 | -€14,573 | -6.3% |
| Financial debts | 170/4 | €229,955 | €215,382 | -€14,573 | -6.3% |
| Amounts payable within one year | 42/48 | €27,644 | €20,828 | -€6,816 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €15,141 | €15,761 | +€621 | +4.1% |
| Trade debts | 44 | €3,377 | €2,468 | -€909 | -26.9% |
| Suppliers | 440/4 | €3,377 | €2,468 | -€909 | -26.9% |
| Taxes, remuneration and social security | 45 | €7,376 | €640 | -€6,737 | -91.3% |
| Taxes | 450/3 | €7,376 | €640 | -€6,737 | -91.3% |
| Other amounts payable | 47/48 | €1,750 | €1,959 | +€209 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,876 | €21,792 | +€916 | +4.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,080 | -€1,080 | |
| Other operating charges | 640/8 | €1,769 | €1,985 | +€217 | +12.3% |
| Gross operating margin | 9900 | €23,251 | €19,549 | -€3,702 | -15.9% |
| Operating profit (loss) | 9901 | €606 | -€3,148 | -€3,754 | |
| Financial income | 75/76B | €30,472 | €32,745 | +€2,273 | +7.5% |
| Recurring financial income | 75 | €30,472 | €32,745 | +€2,273 | +7.5% |
| Financial charges | 65/66B | €10,614 | €9,867 | -€746 | -7.0% |
| Recurring financial charges | 65 | €10,614 | €9,867 | -€746 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €20,464 | €19,730 | -€734 | -3.6% |
| Income taxes | 67/77 | €6,892 | €6,299 | -€594 | -8.6% |
| Profit (loss) for the period | 9904 | €13,572 | €13,431 | -€141 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,572 | €13,431 | -€141 | -1.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.