Cordon Coffee: 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.
Cordon Coffee
Largest movements
- Stocks and contracts -€17,330
down €17,330 (-57.9%), from €29,950 to €12,619
- Cash +€13,617
up €13,617 (+616.0%), from €2,210 to €15,827
mainly Stocks and contracts (+€17,330) and Net result for the year (+€8,225)
- Receivables within one year -€2,255
down €2,255 (-15.8%), from €14,233 to €11,977
of which Trade receivables: -€3,187
- Tangible fixed assets -€1,941
down €1,941 (-67.0%), from €2,895 to €954
of which Furniture and vehicles: -€1,327
- Deferred charges and accrued income -€1,699
no longer reported in 2026 (was €1,699)
- Reserves +€8,225
up €8,225 (+28.1%), from €29,248 to €37,474
- Other debts -€6,729
down €6,729 (-99.8%), from €6,744 to €15
- Tax, wage and social debts -€5,343
down €5,343 (-69.6%), from €7,678 to €2,335
of which Taxes: -€3,468
- Accrued charges and deferred income -€2,912
down €2,912 (-98.2%), from €2,964 to €52
- Trade debts -€2,851
down €2,851 (-67.0%), from €4,254 to €1,402
- Gross operating margin -€2,711
down €2,711 (-12.5%), from €21,746 to €19,035
- Taxes -€1,171
down €1,171 (-31.3%), from €3,740 to €2,569
- Staff costs +€1,101
up €1,101 (+28.4%), from €3,877 to €4,978
- Depreciation -€630
down €630 (-41.3%), from €1,525 to €895
- Other operating charges +€437
up €437 (+93.6%), from €467 to €904
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,987 | €41,378 | -€9,610 | -18.8% |
| Fixed assets | 21/28 | €2,895 | €954 | -€1,941 | -67.0% |
| Tangible fixed assets | 22/27 | €2,895 | €954 | -€1,941 | -67.0% |
| Plant, machinery and equipment | 23 | €614 | - | -€614 | |
| Furniture and vehicles | 24 | €2,281 | €954 | -€1,327 | -58.2% |
| Current assets | 29/58 | €48,092 | €40,423 | -€7,668 | -15.9% |
| Stocks and contracts in progress | 3 | €29,950 | €12,619 | -€17,330 | -57.9% |
| Stocks | 30/36 | €29,950 | €12,619 | -€17,330 | -57.9% |
| Amounts receivable within one year | 40/41 | €14,233 | €11,977 | -€2,255 | -15.8% |
| Trade receivables | 40 | €14,147 | €10,961 | -€3,187 | -22.5% |
| Other amounts receivable | 41 | €85 | €1,017 | +€931 | +1090.2% |
| Cash at bank and in hand | 54/58 | €2,210 | €15,827 | +€13,617 | +616.0% |
| Deferred charges and accrued income | 490/1 | €1,699 | - | -€1,699 | |
| Total equity and liabilities | 10/49 | €50,987 | €41,378 | -€9,610 | -18.8% |
| Equity | 10/15 | €29,348 | €37,574 | +€8,225 | +28.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €29,248 | €37,474 | +€8,225 | +28.1% |
| Distributable reserves | 133 | €29,248 | €37,474 | +€8,225 | +28.1% |
| Amounts payable | 17/49 | €21,639 | €3,804 | -€17,835 | -82.4% |
| Amounts payable within one year | 42/48 | €18,675 | €3,752 | -€14,923 | -79.9% |
| Trade debts | 44 | €4,254 | €1,402 | -€2,851 | -67.0% |
| Suppliers | 440/4 | €4,254 | €1,402 | -€2,851 | -67.0% |
| Taxes, remuneration and social security | 45 | €7,678 | €2,335 | -€5,343 | -69.6% |
| Taxes | 450/3 | €5,585 | €2,117 | -€3,468 | -62.1% |
| Remuneration and social security | 454/9 | €2,093 | €218 | -€1,875 | -89.6% |
| Other amounts payable | 47/48 | €6,744 | €15 | -€6,729 | -99.8% |
| Accrued charges and deferred income | 492/3 | €2,964 | €52 | -€2,912 | -98.2% |
| Remuneration, social security and pensions | 62 | €3,877 | €4,978 | +€1,101 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,525 | €895 | -€630 | -41.3% |
| Other operating charges | 640/8 | €467 | €904 | +€437 | +93.6% |
| Non-recurring operating charges | 66A | - | €1,046 | +€1,046 | |
| Gross operating margin | 9900 | €21,746 | €19,035 | -€2,711 | -12.5% |
| Operating profit (loss) | 9901 | €15,877 | €11,211 | -€4,665 | -29.4% |
| Financial income | 75/76B | €494 | €354 | -€140 | -28.4% |
| Recurring financial income | 75 | €494 | €354 | -€140 | -28.4% |
| Financial charges | 65/66B | €555 | €772 | +€216 | +39.0% |
| Recurring financial charges | 65 | €555 | €772 | +€216 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | €15,815 | €10,794 | -€5,022 | -31.8% |
| Income taxes | 67/77 | €3,740 | €2,569 | -€1,171 | -31.3% |
| Profit (loss) for the period | 9904 | €12,075 | €8,225 | -€3,850 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,075 | €8,225 | -€3,850 | -31.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.