COFFRAL EURO: 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.
COFFRAL EURO
Largest movements
- Tangible fixed assets +€206,498
up €206,498 (+6.9%), from €3.0m to €3.2m
of which Plant, machinery and equipment: +€205,478
- Stocks and contracts +€194,560
up €194,560 (+65.0%), from €299,323 to €493,882
- Receivables within one year +€151,524
up €151,524 (+15.5%), from €980,703 to €1.1m
of which Trade receivables: +€137,349
- Cash -€94,009
down €94,009 (-78.2%), from €120,175 to €26,165
mainly Investment in fixed assets (net) (-€206,498) and Stocks and contracts (-€194,560)
- Other debts +€527,613
up €527,613 (+103%), from €510,095 to €1.0m
- Debts after one year -€135,000
down €135,000 (-8.2%), from €1.7m to €1.5m
- Current portion of long-term debt +€104,714
up €104,714 (+1,939%), from €5,402 to €110,116
- Staff costs -€173,373
down €173,373 (-17.5%), from €991,857 to €818,484
- Gross operating margin -€171,938
down €171,938 (-16.6%), from €1.0m to €865,329
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 | €4,408,772 | €4,900,014 | +€491,242 | +11.1% |
| Fixed assets | 21/28 | €2,986,651 | €3,193,149 | +€206,498 | +6.9% |
| Tangible fixed assets | 22/27 | €2,984,611 | €3,191,109 | +€206,498 | +6.9% |
| Plant, machinery and equipment | 23 | €2,793,670 | €2,999,148 | +€205,478 | +7.4% |
| Furniture and vehicles | 24 | €155,769 | €156,789 | +€1,020 | +0.7% |
| Other tangible fixed assets | 26 | €35,171 | €35,171 | = | 0.0% |
| Financial fixed assets | 28 | €2,040 | €2,040 | = | 0.0% |
| Current assets | 29/58 | €1,422,122 | €1,706,866 | +€284,744 | +20.0% |
| Stocks and contracts in progress | 3 | €299,323 | €493,882 | +€194,560 | +65.0% |
| Stocks | 30/36 | €299,323 | €493,882 | +€194,560 | +65.0% |
| Amounts receivable within one year | 40/41 | €980,703 | €1,132,227 | +€151,524 | +15.5% |
| Trade receivables | 40 | €980,418 | €1,117,767 | +€137,349 | +14.0% |
| Other amounts receivable | 41 | €285 | €14,460 | +€14,175 | +4,973% |
| Cash at bank and in hand | 54/58 | €120,175 | €26,165 | -€94,009 | -78.2% |
| Deferred charges and accrued income | 490/1 | €21,922 | €54,592 | +€32,670 | +149% |
| Total equity and liabilities | 10/49 | €4,408,772 | €4,900,014 | +€491,242 | +11.1% |
| Equity | 10/15 | €1,068,551 | €1,049,114 | -€19,438 | -1.8% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €55,011 | €55,011 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,011 | €5,011 | = | 0.0% |
| Profit (loss) carried forward | 14 | €513,541 | €494,103 | -€19,438 | -3.8% |
| Amounts payable | 17/49 | €3,340,221 | €3,850,901 | +€510,680 | +15.3% |
| Amounts payable after more than one year | 17 | €1,656,420 | €1,521,420 | -€135,000 | -8.2% |
| Financial debts | 170/4 | €1,656,420 | €1,521,420 | -€135,000 | -8.2% |
| Amounts payable within one year | 42/48 | €1,683,800 | €2,329,480 | +€645,680 | +38.3% |
| Current portion of amounts payable after more than one year | 42 | €5,402 | €110,116 | +€104,714 | +1,939% |
| Financial debts | 43 | €100,387 | €75,092 | -€25,295 | -25.2% |
| Credit institutions | 430/8 | €100,387 | €75,092 | -€25,295 | -25.2% |
| Trade debts | 44 | €1,043,589 | €1,085,211 | +€41,621 | +4.0% |
| Suppliers | 440/4 | €1,043,589 | €1,085,211 | +€41,621 | +4.0% |
| Taxes, remuneration and social security | 45 | €24,327 | €21,354 | -€2,974 | -12.2% |
| Taxes | 450/3 | €24,327 | €21,354 | -€2,974 | -12.2% |
| Other amounts payable | 47/48 | €510,095 | €1,037,708 | +€527,613 | +103% |
| Remuneration, social security and pensions | 62 | €991,857 | €818,484 | -€173,373 | -17.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €850 | €300 | -€550 | -64.7% |
| Other operating charges | 640/8 | €32,577 | €23,284 | -€9,294 | -28.5% |
| Gross operating margin | 9900 | €1,037,267 | €865,329 | -€171,938 | -16.6% |
| Operating profit (loss) | 9901 | €11,983 | €23,262 | +€11,279 | +94.1% |
| Financial income | 75/76B | €290 | €56 | -€234 | -80.6% |
| Recurring financial income | 75 | €290 | €56 | -€234 | -80.6% |
| Financial charges | 65/66B | €43,675 | €42,235 | -€1,440 | -3.3% |
| Recurring financial charges | 65 | €43,675 | €42,235 | -€1,440 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€31,402 | -€18,917 | +€12,485 | +39.8% |
| Income taxes | 67/77 | €179 | €520 | +€342 | +191% |
| Profit (loss) for the period | 9904 | -€31,581 | -€19,438 | +€12,144 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,581 | -€19,438 | +€12,144 | +38.5% |
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 25 October 2026 via checked.be.