COFFEE STAR: 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 STAR
Largest movements
- Receivables within one year +€23,583
up €23,583 (+15.9%), from €148,399 to €171,983
of which Other amounts receivable: +€17,946
- Cash -€12,636
down €12,636 (-16.3%), from €77,499 to €64,863
mainly Contributions, distributions and other (-€70,588) and Receivables within one year (-€23,583)
- Tangible fixed assets -€12,309
down €12,309 (-16.0%), from €76,785 to €64,476
of which Furniture and vehicles: -€15,452
- Stocks and contracts -€3,314
down €3,314 (-26.1%), from €12,675 to €9,361
- Profit (loss) carried forward -€38,596
down €38,596 (-17.8%), from €216,532 to €177,937
- Other debts +€37,739
up €37,739 (+169.5%), from €22,261 to €60,000
- Debts after one year -€8,869
down €8,869 (-39.5%), from €22,440 to €13,571
- Gross operating margin -€36,072
down €36,072 (-24.3%), from €148,173 to €112,101
- Staff costs -€26,570
down €26,570 (-45.0%), from €59,026 to €32,456
- Other operating charges +€4,913
up €4,913 (+167.0%), from €2,943 to €7,856
- Financial charges -€3,716
down €3,716 (-41.6%), from €8,931 to €5,214
- Taxes -€2,431
down €2,431 (-17.5%), from €13,855 to €11,424
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 | €317,058 | €311,533 | -€5,525 | -1.7% |
| Fixed assets | 21/28 | €78,485 | €65,326 | -€13,159 | -16.8% |
| Intangible fixed assets | 21 | €1,700 | €850 | -€850 | -50.0% |
| Tangible fixed assets | 22/27 | €76,785 | €64,476 | -€12,309 | -16.0% |
| Plant, machinery and equipment | 23 | €7,858 | €6,991 | -€867 | -11.0% |
| Furniture and vehicles | 24 | €49,560 | €34,108 | -€15,452 | -31.2% |
| Other tangible fixed assets | 26 | €19,367 | €23,377 | +€4,010 | +20.7% |
| Current assets | 29/58 | €238,573 | €246,207 | +€7,634 | +3.2% |
| Stocks and contracts in progress | 3 | €12,675 | €9,361 | -€3,314 | -26.1% |
| Stocks | 30/36 | €12,675 | €9,361 | -€3,314 | -26.1% |
| Amounts receivable within one year | 40/41 | €148,399 | €171,983 | +€23,583 | +15.9% |
| Trade receivables | 40 | €5,915 | €11,552 | +€5,638 | +95.3% |
| Other amounts receivable | 41 | €142,484 | €160,430 | +€17,946 | +12.6% |
| Cash at bank and in hand | 54/58 | €77,499 | €64,863 | -€12,636 | -16.3% |
| Total equity and liabilities | 10/49 | €317,058 | €311,533 | -€5,525 | -1.7% |
| Equity | 10/15 | €216,632 | €178,037 | -€38,596 | -17.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €216,532 | €177,937 | -€38,596 | -17.8% |
| Amounts payable | 17/49 | €100,425 | €133,496 | +€33,071 | +32.9% |
| Amounts payable after more than one year | 17 | €22,440 | €13,571 | -€8,869 | -39.5% |
| Financial debts | 170/4 | €22,440 | €13,571 | -€8,869 | -39.5% |
| Amounts payable within one year | 42/48 | €77,986 | €119,925 | +€41,939 | +53.8% |
| Current portion of amounts payable after more than one year | 42 | €9,439 | €10,953 | +€1,514 | +16.0% |
| Trade debts | 44 | €9,001 | €11,627 | +€2,627 | +29.2% |
| Suppliers | 440/4 | €9,001 | €11,627 | +€2,627 | +29.2% |
| Taxes, remuneration and social security | 45 | €37,285 | €37,345 | +€60 | +0.2% |
| Taxes | 450/3 | €23,941 | €28,813 | +€4,871 | +20.3% |
| Remuneration and social security | 454/9 | €13,344 | €8,532 | -€4,812 | -36.1% |
| Other amounts payable | 47/48 | €22,261 | €60,000 | +€37,739 | +169.5% |
| Remuneration, social security and pensions | 62 | €59,026 | €32,456 | -€26,570 | -45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,654 | €23,159 | +€504 | +2.2% |
| Other operating charges | 640/8 | €2,943 | €7,856 | +€4,913 | +167.0% |
| Gross operating margin | 9900 | €148,173 | €112,101 | -€36,072 | -24.3% |
| Operating profit (loss) | 9901 | €63,549 | €48,630 | -€14,919 | -23.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -92.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -92.0% |
| Financial charges | 65/66B | €8,931 | €5,214 | -€3,716 | -41.6% |
| Recurring financial charges | 65 | €8,931 | €5,214 | -€3,716 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €54,619 | €43,416 | -€11,203 | -20.5% |
| Income taxes | 67/77 | €13,855 | €11,424 | -€2,431 | -17.5% |
| Profit (loss) for the period | 9904 | €40,765 | €31,993 | -€8,772 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,765 | €31,993 | -€8,772 | -21.5% |
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.