COFFEEKLATCH: 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.
COFFEEKLATCH
Largest movements
- Tangible fixed assets -€23,701
down €23,701 (-32.6%), from €72,700 to €48,999
of which Other tangible fixed assets: -€19,556
- Stocks and contracts +€12,500
up €12,500 (+166.7%), from €7,500 to €20,000
- Receivables within one year +€7,777
up €7,777 (+87.9%), from €8,846 to €16,622
of which Other amounts receivable: +€8,266
- Cash -€3,322
down €3,322 (-11.2%), from €29,613 to €26,291
mainly Stocks and contracts (-€12,500) and Debts after one year (-€10,601)
- Debts after one year -€10,601
down €10,601 (-35.0%), from €30,286 to €19,685
- Tax, wage and social debts +€6,841
up €6,841 (+90.0%), from €7,598 to €14,439
of which Taxes: +€5,941
- Other debts -€3,456
no longer reported in 2025 (was €3,456)
- Advances received -€3,016
no longer reported in 2025 (was €3,016)
- Trade debts +€2,069
up €2,069 (+114.0%), from €1,814 to €3,884
- Depreciation -€1,189
down €1,189 (-4.2%), from €28,062 to €26,872
- Financial charges -€534
down €534 (-24.6%), from €2,165 to €1,632
- Gross operating margin +€378
up €378 (+1.1%), from €34,580 to €34,958
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 | €120,710 | €114,711 | -€5,999 | -5.0% |
| Fixed assets | 21/28 | €73,200 | €49,499 | -€23,701 | -32.4% |
| Tangible fixed assets | 22/27 | €72,700 | €48,999 | -€23,701 | -32.6% |
| Land and buildings | 22 | €254 | €127 | -€127 | -50.0% |
| Plant, machinery and equipment | 23 | €9,097 | €5,944 | -€3,153 | -34.7% |
| Furniture and vehicles | 24 | €3,048 | €2,184 | -€864 | -28.3% |
| Other tangible fixed assets | 26 | €60,300 | €40,744 | -€19,556 | -32.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €47,510 | €65,212 | +€17,702 | +37.3% |
| Stocks and contracts in progress | 3 | €7,500 | €20,000 | +€12,500 | +166.7% |
| Contracts in progress | 37 | €7,500 | €20,000 | +€12,500 | +166.7% |
| Amounts receivable within one year | 40/41 | €8,846 | €16,622 | +€7,777 | +87.9% |
| Trade receivables | 40 | €8,271 | €7,782 | -€489 | -5.9% |
| Other amounts receivable | 41 | €574 | €8,840 | +€8,266 | +1438.9% |
| Cash at bank and in hand | 54/58 | €29,613 | €26,291 | -€3,322 | -11.2% |
| Deferred charges and accrued income | 490/1 | €1,552 | €2,299 | +€748 | +48.2% |
| Total equity and liabilities | 10/49 | €120,710 | €114,711 | -€5,999 | -5.0% |
| Equity | 10/15 | €64,085 | €66,102 | +€2,016 | +3.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,885 | €59,902 | +€2,016 | +3.5% |
| Distributable reserves | 133 | €57,885 | €59,902 | +€2,016 | +3.5% |
| Amounts payable | 17/49 | €56,625 | €48,609 | -€8,016 | -14.2% |
| Amounts payable after more than one year | 17 | €30,286 | €19,685 | -€10,601 | -35.0% |
| Financial debts | 170/4 | €30,286 | €19,685 | -€10,601 | -35.0% |
| Amounts payable within one year | 42/48 | €26,338 | €28,924 | +€2,586 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €10,454 | €10,601 | +€147 | +1.4% |
| Trade debts | 44 | €1,814 | €3,884 | +€2,069 | +114.0% |
| Suppliers | 440/4 | €1,814 | €3,884 | +€2,069 | +114.0% |
| Advances received on contracts in progress | 46 | €3,016 | - | -€3,016 | |
| Taxes, remuneration and social security | 45 | €7,598 | €14,439 | +€6,841 | +90.0% |
| Taxes | 450/3 | €5,098 | €11,039 | +€5,941 | +116.5% |
| Remuneration and social security | 454/9 | €2,500 | €3,400 | +€900 | +36.0% |
| Other amounts payable | 47/48 | €3,456 | - | -€3,456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,062 | €26,872 | -€1,189 | -4.2% |
| Other operating charges | 640/8 | €705 | €720 | +€14 | +2.0% |
| Non-recurring operating charges | 66A | €58 | €800 | +€742 | +1279.2% |
| Gross operating margin | 9900 | €34,580 | €34,958 | +€378 | +1.1% |
| Operating profit (loss) | 9901 | €5,755 | €6,566 | +€811 | +14.1% |
| Financial income | 75/76B | €4 | €2 | -€2 | -54.1% |
| Recurring financial income | 75 | €4 | €2 | -€2 | -54.1% |
| Financial charges | 65/66B | €2,165 | €1,632 | -€534 | -24.6% |
| Recurring financial charges | 65 | €2,165 | €1,632 | -€534 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €3,593 | €4,936 | +€1,343 | +37.4% |
| Income taxes | 67/77 | €2,791 | €2,920 | +€129 | +4.6% |
| Profit (loss) for the period | 9904 | €802 | €2,016 | +€1,214 | +151.3% |
| Profit (loss) for the period to be appropriated | 9905 | €802 | €2,016 | +€1,214 | +151.3% |
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 5 October 2026 via checked.be.