COFFEETEAM: 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.
What changed
COFFEETEAM
NACE 46.370, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€765,597
2024 · €531,469+€234,128
Equity
€6.4m
2024 · €5.7m+€765,597
Cash
€3.9m
2024 · €482,415+€3.4m
Balance sheet total
€47.2m
2024 · €22.6m+€24.6m
Largest movements
Assets
- Receivables within one year +€12.5m
up €12.5m (+96.9%), from €12.9m to €25.4m
of which Trade receivables: +€12.5m
- Stocks and contracts +€7.9m
up €7.9m (+90.4%), from €8.8m to €16.7m
- Cash +€3.4m
up €3.4m (+714%), from €482,415 to €3.9m
mainly Short-term financial debts (+€19.3m) and Trade debts (+€3.3m)
- Deferred charges and accrued income +€756,993
up €756,993 (+551%), from €137,261 to €894,254
Equity and liabilities
- Short-term financial debts +€19.3m
up €19.3m (+124%), from €15.5m to €34.8m
- Trade debts +€3.3m
up €3.3m (+392%), from €843,938 to €4.2m
- Accrued charges and deferred income +€1.3m
up €1.3m (+305%), from €414,869 to €1.7m
- Reserves +€765,597
up €765,597 (+13.9%), from €5.5m to €6.3m
of which Distributable reserves: +€470,897
Income statement
- Turnover +€40.1m
up €40.1m (+58.3%), from €68.8m to €108.9m
- Goods and materials +€39.5m
up €39.5m (+61.0%), from €64.8m to €104.4m
of which Purchases: +€51.2m
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.
Result 2024
€531,469
Turnover
+€40.1m
Other operating income
+€130
Goods and materials
-€39.5m
Services and other goods
+€13,381
Staff costs
-€30,040
Depreciation
-€9,129
Other operating charges
-€1,794
Other operating items
-€80,702
Financial income
+€57,556
Financial charges
-€114,176
Taxes
-€146,980
Result 2025
€765,597
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€15.8m
Investment
-€12,354
Financing
+€19.3m
Cash 2024
€482,415
From operations (derived)
-€15.8m
Net result for the year
+€765,597
Depreciation
+€35,557
Stocks and contracts
-€7.9m
Receivables within one year
-€12.5m
Deferred charges and accrued income
-€756,993
Trade debts
+€3.3m
Tax, wage and social debts
+€18,910
Accrued charges and deferred income
+€1.3m
Investment (derived)
-€12,354
Investment in fixed assets (net)
-€12,354
Financing
+€19.3m
Current portion of long-term debt
-€5,096
Short-term financial debts
+€19.3m
Cash 2025
€3.9m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,571,529 | €47,216,345 | +€24.6m | +109% |
| Fixed assets | 21/28 | €237,788 | €214,585 | -€23,204 | -9.8% |
| Tangible fixed assets | 22/27 | €236,088 | €212,885 | -€23,204 | -9.8% |
| Furniture and vehicles | 24 | €236,088 | €212,885 | -€23,204 | -9.8% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,700 | €1,700 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €22,333,741 | €47,001,760 | +€24.7m | +110% |
| Stocks and contracts in progress | 3 | €8,795,264 | €16,745,215 | +€7.9m | +90.4% |
| Stocks | 30/36 | €8,795,264 | €16,745,215 | +€7.9m | +90.4% |
| Goods purchased for resale | 34 | €8,795,264 | €16,745,215 | +€7.9m | +90.4% |
| Amounts receivable within one year | 40/41 | €12,918,801 | €25,437,254 | +€12.5m | +96.9% |
| Trade receivables | 40 | €12,918,074 | €25,437,254 | +€12.5m | +96.9% |
| Other amounts receivable | 41 | €727 | - | -€727 | |
| Cash at bank and in hand | 54/58 | €482,415 | €3,925,037 | +€3.4m | +714% |
| Deferred charges and accrued income | 490/1 | €137,261 | €894,254 | +€756,993 | +551% |
| Total equity and liabilities | 10/49 | €22,571,529 | €47,216,345 | +€24.6m | +109% |
| Equity | 10/15 | €5,653,421 | €6,419,017 | +€765,597 | +13.5% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €5,503,421 | €6,269,017 | +€765,597 | +13.9% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €294,700 | +€294,700 | |
| Distributable reserves | 133 | €5,488,421 | €5,959,317 | +€470,897 | +8.6% |
| Amounts payable | 17/49 | €16,918,109 | €40,797,327 | +€23.9m | +141% |
| Amounts payable within one year | 42/48 | €16,503,239 | €39,117,191 | +€22.6m | +137% |
| Current portion of amounts payable after more than one year | 42 | €9,058 | €3,963 | -€5,096 | -56.3% |
| Financial debts | 43 | €15,508,647 | €34,800,572 | +€19.3m | +124% |
| Credit institutions | 430/8 | €15,508,647 | €34,800,572 | +€19.3m | +124% |
| Trade debts | 44 | €843,938 | €4,152,150 | +€3.3m | +392% |
| Suppliers | 440/4 | €843,938 | €4,152,150 | +€3.3m | +392% |
| Taxes, remuneration and social security | 45 | €141,597 | €160,507 | +€18,910 | +13.4% |
| Taxes | 450/3 | €49,724 | €78,769 | +€29,045 | +58.4% |
| Remuneration and social security | 454/9 | €91,873 | €81,738 | -€10,134 | -11.0% |
| Accrued charges and deferred income | 492/3 | €414,869 | €1,680,136 | +€1.3m | +305% |
| Operating income | 70/76A | €68,884,117 | €108,894,488 | +€40.0m | +58.1% |
| Turnover | 70 | €68,802,925 | €108,893,869 | +€40.1m | +58.3% |
| Other operating income | 74 | €489 | €619 | +€130 | +26.5% |
| Non-recurring operating income | 76A | €80,702 | - | -€80,702 | |
| Operating charges | 60/66A | €67,274,108 | €106,846,752 | +€39.6m | +58.8% |
| Goods for resale, raw materials and consumables | 60 | €64,820,609 | €104,365,670 | +€39.5m | +61.0% |
| Purchases | 600/8 | €61,120,197 | €112,315,621 | +€51.2m | +83.8% |
| Change in stocks: decrease (increase) | 609 | €3,700,413 | -€7,949,951 | -€11.7m | |
| Services and other goods | 61 | €1,763,734 | €1,750,353 | -€13,381 | -0.8% |
| Remuneration, social security and pensions | 62 | €660,934 | €690,975 | +€30,040 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,428 | €35,557 | +€9,129 | +34.5% |
| Other operating charges | 640/8 | €2,402 | €4,197 | +€1,794 | +74.7% |
| Operating profit (loss) | 9901 | €1,610,008 | €2,047,736 | +€437,728 | +27.2% |
| Financial income | 75/76B | €138,241 | €195,797 | +€57,556 | +41.6% |
| Recurring financial income | 75 | €138,241 | €195,797 | +€57,556 | +41.6% |
| Income from financial fixed assets | 750 | €138,076 | €190,148 | +€52,072 | +37.7% |
| Income from current assets | 751 | €165 | €5,649 | +€5,484 | +3,322% |
| Financial charges | 65/66B | €1,078,760 | €1,192,936 | +€114,176 | +10.6% |
| Recurring financial charges | 65 | €1,078,760 | €1,192,936 | +€114,176 | +10.6% |
| Debt charges | 650 | €1,076,638 | €1,188,007 | +€111,368 | +10.3% |
| Other financial charges | 652/9 | €2,122 | €4,929 | +€2,807 | +132% |
| Profit (loss) for the period before taxes | 9903 | €669,489 | €1,050,597 | +€381,108 | +56.9% |
| Income taxes | 67/77 | €138,020 | €285,000 | +€146,980 | +106% |
| Taxes | 670/3 | €169,724 | €285,000 | +€115,276 | +67.9% |
| Tax adjustments and reversals of tax provisions | 77 | €31,704 | - | -€31,704 | |
| Profit (loss) for the period | 9904 | €531,469 | €765,597 | +€234,128 | +44.1% |
| Transfer to tax-exempt reserves | 689 | - | €294,700 | +€294,700 | |
| Profit (loss) for the period to be appropriated | 9905 | €531,469 | €470,897 | -€60,572 | -11.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.