COFFEE TECHNICS: 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 TECHNICS
Largest movements
- Receivables within one year -€42,254
down €42,254 (-55.7%), from €75,904 to €33,650
- Tangible fixed assets +€29,730
up €29,730 (+2,843%), from €1,046 to €30,776
of which Furniture and vehicles: +€29,950
- Cash +€20,250
up €20,250 (+287%), from €7,053 to €27,304
mainly Receivables within one year (+€42,254) and Trade debts (+€25,232)
- Stocks and contracts +€2,370
up €2,370 (+6.4%), from €37,315 to €39,685
- Trade debts +€25,232
up €25,232 (+64.3%), from €39,226 to €64,458
- Tax, wage and social debts -€14,214
down €14,214 (-24.8%), from €57,327 to €43,113
of which Taxes: -€11,189
- Staff costs -€29,968
down €29,968 (-8.5%), from €352,990 to €323,022
- Gross operating margin -€28,058
down €28,058 (-7.9%), from €357,154 to €329,096
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 | €121,318 | €131,415 | +€10,097 | +8.3% |
| Fixed assets | 21/28 | €1,046 | €30,776 | +€29,730 | +2,843% |
| Tangible fixed assets | 22/27 | €1,046 | €30,776 | +€29,730 | +2,843% |
| Plant, machinery and equipment | 23 | €1,046 | €826 | -€219 | -21.0% |
| Furniture and vehicles | 24 | - | €29,950 | +€29,950 | |
| Current assets | 29/58 | €120,272 | €100,639 | -€19,634 | -16.3% |
| Stocks and contracts in progress | 3 | €37,315 | €39,685 | +€2,370 | +6.4% |
| Stocks | 30/36 | €37,315 | €39,685 | +€2,370 | +6.4% |
| Amounts receivable within one year | 40/41 | €75,904 | €33,650 | -€42,254 | -55.7% |
| Trade receivables | 40 | €75,904 | €33,650 | -€42,254 | -55.7% |
| Cash at bank and in hand | 54/58 | €7,053 | €27,304 | +€20,250 | +287% |
| Total equity and liabilities | 10/49 | €121,318 | €131,415 | +€10,097 | +8.3% |
| Equity | 10/15 | €24,765 | €23,843 | -€922 | -3.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€235 | -€1,157 | -€922 | -392% |
| Amounts payable | 17/49 | €96,553 | €107,571 | +€11,018 | +11.4% |
| Amounts payable within one year | 42/48 | €96,553 | €107,571 | +€11,018 | +11.4% |
| Trade debts | 44 | €39,226 | €64,458 | +€25,232 | +64.3% |
| Suppliers | 440/4 | €39,226 | €64,458 | +€25,232 | +64.3% |
| Taxes, remuneration and social security | 45 | €57,327 | €43,113 | -€14,214 | -24.8% |
| Taxes | 450/3 | €25,929 | €14,740 | -€11,189 | -43.2% |
| Remuneration and social security | 454/9 | €31,399 | €28,374 | -€3,025 | -9.6% |
| Remuneration, social security and pensions | 62 | €352,990 | €323,022 | -€29,968 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51 | €252 | +€201 | +395% |
| Other operating charges | 640/8 | €994 | €1,082 | +€88 | +8.9% |
| Gross operating margin | 9900 | €357,154 | €329,096 | -€28,058 | -7.9% |
| Operating profit (loss) | 9901 | €3,119 | €4,739 | +€1,620 | +51.9% |
| Financial income | 75/76B | €2,206 | €924 | -€1,282 | -58.1% |
| Recurring financial income | 75 | €2,206 | €924 | -€1,282 | -58.1% |
| Financial charges | 65/66B | €6,332 | €5,130 | -€1,202 | -19.0% |
| Recurring financial charges | 65 | €6,332 | €5,130 | -€1,202 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,007 | €533 | +€1,539 | |
| Income taxes | 67/77 | €1,417 | €1,454 | +€37 | +2.6% |
| Profit (loss) for the period | 9904 | -€2,424 | -€922 | +€1,502 | +62.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,424 | -€922 | +€1,502 | +62.0% |
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 30 October 2026 via checked.be.