Coffee o’ clock: 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 o’ clock
Largest movements
- Tangible fixed assets -€6,319
down €6,319 (-14.0%), from €44,995 to €38,676
- Cash -€4,120
down €4,120 (-92.5%), from €4,453 to €333
mainly Current portion of long-term debt (-€31,754) and Net result for the year (-€9,539)
- Deferred charges and accrued income +€1,235
new in 2025: €1,235
- Current portion of long-term debt -€31,754
down €31,754 (-83.4%), from €38,072 to €6,318
- Debts after one year +€25,724
up €25,724 (+322.4%), from €7,979 to €33,703
- Profit (loss) carried forward -€9,539
down €9,539 (-102.6%), from -€9,299 to -€18,838
- Short-term financial debts +€4,616
new in 2025: €4,616
- Trade debts +€2,030
new in 2025: €2,030
- Gross operating margin +€3,756
up €3,756, from -€808 to €2,948
- Depreciation +€2,620
up €2,620 (+70.8%), from €3,700 to €6,319
- Financial charges +€1,170
up €1,170 (+42.8%), from €2,736 to €3,905
- Other operating charges +€362
new in 2025: €362
- Staff costs -€256
down €256 (-12.6%), from €2,032 to €1,775
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 | €56,108 | €47,162 | -€8,946 | -15.9% |
| Formation expenses | 20 | €930 | €930 | = | 0.0% |
| Fixed assets | 21/28 | €48,888 | €42,568 | -€6,319 | -12.9% |
| Tangible fixed assets | 22/27 | €44,995 | €38,676 | -€6,319 | -14.0% |
| Plant, machinery and equipment | 23 | €44,995 | €38,676 | -€6,319 | -14.0% |
| Financial fixed assets | 28 | €3,893 | €3,893 | = | 0.0% |
| Current assets | 29/58 | €6,290 | €3,663 | -€2,627 | -41.8% |
| Stocks and contracts in progress | 3 | €1,464 | €1,464 | = | 0.0% |
| Stocks | 30/36 | €1,464 | €1,464 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €373 | €632 | +€258 | +69.1% |
| Trade receivables | 40 | - | €632 | +€632 | |
| Other amounts receivable | 41 | €373 | €0 | -€373 | -100.0% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €4,453 | €333 | -€4,120 | -92.5% |
| Deferred charges and accrued income | 490/1 | - | €1,235 | +€1,235 | |
| Total equity and liabilities | 10/49 | €56,108 | €47,162 | -€8,946 | -15.9% |
| Equity | 10/15 | €2,701 | -€6,838 | -€9,539 | |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,299 | -€18,838 | -€9,539 | -102.6% |
| Amounts payable | 17/49 | €53,407 | €54,000 | +€593 | +1.1% |
| Amounts payable after more than one year | 17 | €7,979 | €33,703 | +€25,724 | +322.4% |
| Financial debts | 170/4 | €7,979 | €33,703 | +€25,724 | +322.4% |
| Amounts payable within one year | 42/48 | €45,357 | €20,297 | -€25,060 | -55.3% |
| Current portion of amounts payable after more than one year | 42 | €38,072 | €6,318 | -€31,754 | -83.4% |
| Financial debts | 43 | - | €4,616 | +€4,616 | |
| Credit institutions | 430/8 | - | €4,616 | +€4,616 | |
| Trade debts | 44 | - | €2,030 | +€2,030 | |
| Suppliers | 440/4 | - | €2,030 | +€2,030 | |
| Taxes, remuneration and social security | 45 | €3,232 | €3,045 | -€187 | -5.8% |
| Taxes | 450/3 | €2,953 | €2,942 | -€11 | -0.4% |
| Remuneration and social security | 454/9 | €279 | €103 | -€176 | -63.2% |
| Other amounts payable | 47/48 | €4,052 | €4,288 | +€236 | +5.8% |
| Accrued charges and deferred income | 492/3 | €71 | - | -€71 | |
| Remuneration, social security and pensions | 62 | €2,032 | €1,775 | -€256 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,700 | €6,319 | +€2,620 | +70.8% |
| Other operating charges | 640/8 | - | €362 | +€362 | |
| Gross operating margin | 9900 | -€808 | €2,948 | +€3,756 | |
| Operating profit (loss) | 9901 | -€6,539 | -€5,509 | +€1,030 | +15.8% |
| Financial income | 75/76B | €6 | €9 | +€3 | +53.6% |
| Recurring financial income | 75 | €6 | €9 | +€3 | +53.6% |
| Financial charges | 65/66B | €2,736 | €3,905 | +€1,170 | +42.8% |
| Recurring financial charges | 65 | €2,736 | €3,905 | +€1,170 | +42.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,269 | -€9,405 | -€136 | -1.5% |
| Income taxes | 67/77 | €31 | €134 | +€103 | +338.4% |
| Profit (loss) for the period | 9904 | -€9,299 | -€9,539 | -€240 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,299 | -€9,539 | -€240 | -2.6% |
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 12 October 2026 via checked.be.