COFFEE - LINK: 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 - LINK
Largest movements
- Cash +€171,204
up €171,204 (+110.8%), from €154,506 to €325,710
mainly Net result for the year (+€121,307) and Receivables within one year (+€75,664)
- Receivables within one year -€75,664
down €75,664 (-90.3%), from €83,792 to €8,128
of which Trade receivables: -€75,240
- Deferred charges and accrued income +€19,605
new in 2025: €19,605
- Reserves +€118,723
up €118,723 (+33.5%), from €354,095 to €472,818
- Current portion of long-term debt -€13,623
no longer reported in 2025 (was €13,623)
- Depreciation +€5,712
up €5,712 (+21.0%), from €27,238 to €32,950
- Gross operating margin +€4,882
up €4,882 (+2.5%), from €192,076 to €196,958
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 | €776,018 | €893,939 | +€117,921 | +15.2% |
| Fixed assets | 21/28 | €537,720 | €540,496 | +€2,776 | +0.5% |
| Tangible fixed assets | 22/27 | €537,720 | €540,496 | +€2,776 | +0.5% |
| Land and buildings | 22 | €511,716 | €487,702 | -€24,014 | -4.7% |
| Plant, machinery and equipment | 23 | €11,249 | €40,364 | +€29,115 | +258.8% |
| Furniture and vehicles | 24 | €14,755 | €12,430 | -€2,325 | -15.8% |
| Current assets | 29/58 | €238,298 | €353,443 | +€115,145 | +48.3% |
| Amounts receivable within one year | 40/41 | €83,792 | €8,128 | -€75,664 | -90.3% |
| Trade receivables | 40 | €75,240 | - | -€75,240 | |
| Other amounts receivable | 41 | €8,552 | €8,128 | -€424 | -5.0% |
| Cash at bank and in hand | 54/58 | €154,506 | €325,710 | +€171,204 | +110.8% |
| Deferred charges and accrued income | 490/1 | - | €19,605 | +€19,605 | |
| Total equity and liabilities | 10/49 | €776,018 | €893,939 | +€117,921 | +15.2% |
| Equity | 10/15 | €491,418 | €612,725 | +€121,307 | +24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €354,095 | €472,818 | +€118,723 | +33.5% |
| Distributable reserves | 133 | €354,095 | €472,818 | +€118,723 | +33.5% |
| Profit (loss) carried forward | 14 | €118,723 | €121,307 | +€2,584 | +2.2% |
| Amounts payable | 17/49 | €284,600 | €281,214 | -€3,386 | -1.2% |
| Amounts payable within one year | 42/48 | €284,600 | €280,304 | -€4,296 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €13,623 | - | -€13,623 | |
| Financial debts | 43 | €193,500 | €193,500 | = | 0.0% |
| Other loans | 439 | €193,500 | €193,500 | = | 0.0% |
| Trade debts | 44 | €56,275 | €58,462 | +€2,187 | +3.9% |
| Suppliers | 440/4 | €56,275 | €58,462 | +€2,187 | +3.9% |
| Taxes, remuneration and social security | 45 | €21,202 | €28,342 | +€7,140 | +33.7% |
| Taxes | 450/3 | €21,202 | €28,342 | +€7,140 | +33.7% |
| Accrued charges and deferred income | 492/3 | - | €910 | +€910 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,238 | €32,950 | +€5,712 | +21.0% |
| Other operating charges | 640/8 | €3,635 | €2,209 | -€1,426 | -39.2% |
| Gross operating margin | 9900 | €192,076 | €196,958 | +€4,882 | +2.5% |
| Operating profit (loss) | 9901 | €161,203 | €161,799 | +€596 | +0.4% |
| Financial income | 75/76B | €564 | €609 | +€45 | +8.0% |
| Recurring financial income | 75 | €564 | €609 | +€45 | +8.0% |
| Financial charges | 65/66B | €1,744 | €1,366 | -€378 | -21.7% |
| Recurring financial charges | 65 | €1,744 | €1,366 | -€378 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €160,023 | €161,042 | +€1,019 | +0.6% |
| Income taxes | 67/77 | €41,300 | €39,735 | -€1,565 | -3.8% |
| Profit (loss) for the period | 9904 | €118,723 | €121,307 | +€2,584 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €118,723 | €121,307 | +€2,584 | +2.2% |
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 6 October 2026 via checked.be.