COFFEELICIOUS: 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.
COFFEELICIOUS
Largest movements
- Cash +€16,088
up €16,088 (+147.8%), from €10,883 to €26,971
mainly Net result for the year (+€21,596) and Investment in fixed assets (net) (+€5,800)
- Financial fixed assets -€5,800
no longer reported in 2025 (was €5,800)
- Deferred charges and accrued income -€2,660
down €2,660 (-61.6%), from €4,317 to €1,657
- Stocks and contracts -€1,363
down €1,363 (-32.0%), from €4,259 to €2,895
- Receivables within one year +€1,093
up €1,093 (+210.9%), from €519 to €1,612
- Profit (loss) carried forward +€21,596
up €21,596 (+30.6%), from -€70,496 to -€48,900
- Accrued charges and deferred income -€4,958
down €4,958 (-88.5%), from €5,605 to €647
- Debts after one year -€4,134
no longer reported in 2025 (was €4,134)
- Tax, wage and social debts -€4,061
down €4,061 (-15.6%), from €25,953 to €21,892
of which Taxes: -€3,665
- Current portion of long-term debt -€1,332
down €1,332 (-24.4%), from €5,465 to €4,134
- Staff costs -€26,696
down €26,696 (-23.3%), from €114,453 to €87,757
- Gross operating margin +€11,261
up €11,261 (+11.2%), from €100,307 to €111,568
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 | €25,777 | €33,135 | +€7,358 | +28.5% |
| Fixed assets | 21/28 | €5,800 | - | -€5,800 | |
| Financial fixed assets | 28 | €5,800 | - | -€5,800 | |
| Current assets | 29/58 | €19,977 | €33,135 | +€13,158 | +65.9% |
| Stocks and contracts in progress | 3 | €4,259 | €2,895 | -€1,363 | -32.0% |
| Stocks | 30/36 | €4,259 | €2,895 | -€1,363 | -32.0% |
| Amounts receivable within one year | 40/41 | €519 | €1,612 | +€1,093 | +210.9% |
| Trade receivables | 40 | €519 | €1,612 | +€1,093 | +210.9% |
| Cash at bank and in hand | 54/58 | €10,883 | €26,971 | +€16,088 | +147.8% |
| Deferred charges and accrued income | 490/1 | €4,317 | €1,657 | -€2,660 | -61.6% |
| Total equity and liabilities | 10/49 | €25,777 | €33,135 | +€7,358 | +28.5% |
| Equity | 10/15 | -€69,496 | -€47,900 | +€21,596 | +31.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,496 | -€48,900 | +€21,596 | +30.6% |
| Amounts payable | 17/49 | €95,272 | €81,035 | -€14,237 | -14.9% |
| Amounts payable after more than one year | 17 | €4,134 | - | -€4,134 | |
| Financial debts | 170/4 | €4,134 | - | -€4,134 | |
| Amounts payable within one year | 42/48 | €85,534 | €80,388 | -€5,146 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €5,465 | €4,134 | -€1,332 | -24.4% |
| Trade debts | 44 | €17,396 | €17,331 | -€65 | -0.4% |
| Suppliers | 440/4 | €17,396 | €17,331 | -€65 | -0.4% |
| Taxes, remuneration and social security | 45 | €25,953 | €21,892 | -€4,061 | -15.6% |
| Taxes | 450/3 | €12,485 | €8,820 | -€3,665 | -29.4% |
| Remuneration and social security | 454/9 | €13,468 | €13,072 | -€396 | -2.9% |
| Other amounts payable | 47/48 | €36,720 | €37,032 | +€312 | +0.8% |
| Accrued charges and deferred income | 492/3 | €5,605 | €647 | -€4,958 | -88.5% |
| Remuneration, social security and pensions | 62 | €114,453 | €87,757 | -€26,696 | -23.3% |
| Other operating charges | 640/8 | €1,249 | €1,411 | +€162 | +13.0% |
| Gross operating margin | 9900 | €100,307 | €111,568 | +€11,261 | +11.2% |
| Operating profit (loss) | 9901 | -€15,395 | €22,400 | +€37,795 | |
| Financial income | 75/76B | €90 | €1 | -€90 | -99.0% |
| Recurring financial income | 75 | €90 | €1 | -€90 | -99.0% |
| Financial charges | 65/66B | €748 | €805 | +€57 | +7.6% |
| Recurring financial charges | 65 | €748 | €805 | +€57 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,052 | €21,596 | +€37,648 | |
| Profit (loss) for the period | 9904 | -€16,052 | €21,596 | +€37,648 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,052 | €21,596 | +€37,648 |
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.